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...
The national bestselling author presents “an ardent and magical retooling of Cinderella . . . Emotionally compelling and intensely romantic” (Romance Forever). Lucy Kincaid endures a life of drudgery and loneliness in her stepmother’s home, sustained only by her dreams of a better life and a man to share it with. She’s sure her wish is coming true when a golden stranger appears on the windswept cliffs of the Irish coast. But Lucy’s hopes are shattered when she realizes the man she lost her heart to is the despised Englishman whose family stole her birthright. Raphael Montagu is obsessed with finding the mysterious Irish beauty who captured his heart at first sight. When he discovers fate has delivered her to him at a London ball, he’s crushed when she claims to have never seen him before. Even after sharing a kiss and hearing his declaration of undying love, the woman vanishes, leaving no clue as to her identity. Raphael’s only hope to find his true love is to return to the remote cliffs of Ireland and unravel the mystery keeping him from his heart’s desire. “Miss Kingsley has woven a delightful tale . . . A sparkling gem.” —Romantic Times
The national bestselling author delivers a Regency romance with “a memorable heroine, steamy lovemaking and delightful scenes involving white magic” (Publishers Weekly). During her years of exile in Wales, Serafina’s only solace has been the golden-haired lover who has haunted her dreams. She even convinced herself that he must be the man she is set to marry the next day. But during a moonlight walk in the woods she comes across a dark stranger who shatters her hopes with a kiss and a devastating revelation of the feelings of her betrothed. Preparing to marry a woman he doesn’t know, Aiden Delaware, Earl of Aubrey, seeks solace in the woods, stumbling upon a maiden as beautiful as a fairy queen. He tells her his darkest secret: He already despises his betrothed and has no wish to be forced into an arranged marriage. The next day, Aiden learns the shocking truth: The beauty from the woods he’d loved at first sight turns out to be the unwanted fiancée, who now knows his true feelings. Despite this inauspicious beginning, Aiden and Serafina gradually discover that marriage is more than a contract, and love can span more than a lifetime. “Kingsley has done an excellent job of bringing us two wonderful lovers and a cast of secondary characters you can sink your teeth into.” —Rendezvous “Another dreamspun romance . . . Once more Katherine Kingsley works her magic . . . in a story that lifts your heart and makes your soul sing.” —Romantic Times
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