Origin and Growth of the Languages of Southern Europe and Their Literature

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Read Books, Jul 1, 2008 - Language Arts & Disciplines - 140 pages
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This historic book may have numerous typos and missing text. Purchasers can usually download a free scanned copy of the original book (without typos) from the publisher. Not indexed. Not illustrated. 1917 edition. Excerpt: ... (6) Columns for Discount on Purchases and Discount on Notes on the same side of the Cash Book; (c) Columns for Discount on Sales and Cash Sales on the debit side of the Cash Book; (d) Departmental columns in the Sales Book and in the Purchase Book. Controlling Accounts.--The addition of special columns in books of original entry makes possible the keeping of Controlling Accounts. The most common examples of such accounts are Accounts Receivable account and Accounts Payable account. These summary accounts, respectively, displace individual customers' and creditors' accounts in the Ledger. The customers' accounts are then segregated in another book called the Sales Ledger or Customers' Ledger, while the creditors' accounts are kept in the Purchase or Creditors' Ledger. The original Ledger, now much reduced in size, is called the General Ledger. The Trial Balance now refers to the accounts in the General Ledger. It is evident that the task of taking a Trial Balance is greatly simplified because so many fewer accounts are involved. A Schedule of Accounts Receivable is then prepared, consisting of the balances found in the Sales Ledger, and its total must agree with the balance of the Accounts Receivable account shown in the Trial Balance. A similar Schedule of Accounts Payable, made up of all the balances in the Purchase Ledger, is prepared, and it must agree with the balance of the Accounts Payable account of the General Ledger." The Balance Sheet.--In the more elementary part of the text, the student learned how to prepare a Statement of Assets and Liabilities for the purpose of disclosing the net capital of an enterprise. In the present chapter he was shown how to prepare a similar statement, the Balance Sheet. For all practical...

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About the author (2008)

During his lifetime, Longfellow enjoyed a popularity that few poets have ever known. This has made a purely literary assessment of his achievement difficult, since his verse has had an effect on so many levels of American culture and society. Certainly, some of his most popular poems are, when considered merely as artistic compositions, found wanting in serious ways: the confused imagery and sentimentality of "A Psalm of Life" (1839), the excessive didacticism of "Excelsior" (1841), the sentimentality of "The Village Blacksmith" (1839). Yet, when judged in terms of popular culture, these works are probably no worse and, in some respects, much better than their counterparts in our time. Longfellow was very successful in responding to the need felt by Americans of his time for a literature of their own, a retelling in verse of the stories and legends of these United States, especially New England. His three most popular narrative poems are thoroughly rooted in American soil. "Evangeline: A Tale of Acadie" (1847), an American idyll; "The Song of Hiawatha" (1855), the first genuinely native epic in American poetry; and "The Courtship of Miles Standish" (1858), a Puritan romance of Longfellow's own ancestors, John Alden and Priscilla Mullens. "Paul Revere's Ride," the best known of the "Tales of a Wayside Inn"(1863), is also intensely national. Then, there is a handful of intensely personal, melancholy poems that deal in very successful ways with those themes not commonly thought of as Longfellow's: sorrow, death, frustration, the pathetic drift of humanity's existence. Chief among these are "My Lost Youth" (1855), "Mezzo Cammin" (1842), "The Ropewalk" (1854), "The Jewish Cemetery at Newport" (1852), and, most remarkable in its artistic success, "The Cross of Snow," a heartfelt sonnet so personal in its expression of the poet's grief for his dead wife that it remained unpublished until after Longfellow's death. A professor of modern literature at Harvard College, Longfellow did much to educate the general reading public in the literatures of Europe by means of his many anthologies and translations, the most important of which was his masterful rendition in English of Dante's Divine Comedy (1865-67).

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