Admiral of the Ocean Sea: A Life of Christopher Columbus

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Read Books, 2008 - Biography & Autobiography - 680 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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For over twenty years now I have researched the age of Discovery & Exploration in reagrds to the New World. I have read all of Morison's books in this time period and found it the most extensive reserach and biography of Columbus using all the known writteners of the day and past in this subject. For the many I have read, he is possibley the only researcher who followed in Columbus' wake. This inspired me to travel in 1994 to the Dominican Republic, Puerto Rico and St. Croix. Many of books on this subject, filled the beautiful flora and ocean breezes, etc...many have never been there.
Notice when researching this subject, Samuel Elliot Morison's Editions' are always mention in bibl and quoted word for word from his passages. Great read and the ultimate in Discovery and Exploration.
 

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About the author (2008)

Samuel Eliot Morison was born in Boston in 1887. He received his Ph.D. from Harvard in 1912 and began teaching history there in 1915, becoming full professor in 1925 and Jonathan Trumbull professor of American history in 1941. He served as the university's official historian and wrote a three-volume history of the institution, the Tercentennial History of Harvard College and University, which was completed in 1936. Between 1922 and 1925 he was Harmsworth professor of American history at Oxford. He also was an accomplished sailor who retired from the navy in 1951 as a rear admiral. In preparing for his Pulitzer Prize-winning biographies of Christopher Columbus and John Paul Jones, Admiral of the Ocean Sea (1941) and John Paul Jones: A Sailor's Biography (1952) he took himself out of the study and onto the high seas, where he traced the voyages of his subjects and "lived" their stories insofar as possible. When it came time for the U.S. Navy to select an author to write a history of its operations in World War II, Morison was the natural choice for the task. In 1942, Morison was commissioned by President Franklin Delano Roosevelt to write a history of U.S. naval operations in World War II and given the rank of lieutenant commander. The 15 volumes of his History of United States Naval Operations in World War II appeared between 1947 and 1962. Although he retired from Harvard in 1955, Morison continued his research and writing. A product of the Brahmin tradition, Morison wrote about Bostonians and other New Englanders and about life in early Massachusetts. He was an "American historian" in the fullest sense of the term. He also had a keen appreciation for the larger history of the nation and world, provincial is the last word one would use to describe Morison's writing.

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