Catherine Owen

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...

Catherine Owen's New Cook Book

David Gardner

John Lyon

Eleanor Hopkins

Jo Coles

Motivate pupils to develop their geographical skills, knowledge and understanding as they become engaged and accomplished geographers, ready for the demands of GCSE. Specifically designed to provide a solid foundation for the 2016 GCSE specifications, this Student Book takes an enquiry-based approach to learning within each unit and lesson. - Easily and cost-effectively implement a new KS3 scheme of work: this coherent single-book course covers the latest National Curriculum content, providing 150 ready-made lessons that can be used flexibly for a two or three-year KS3 - Build and improve the geographical knowledge and skills that pupils need: every double-page spread represents a lesson, with rich geographical data and place contexts for pupils to interpret, analyse andevaluate - Lay firm foundations for GCSE: key vocabulary, command words and concepts are introduced gradually, preparing pupils for the content and question types they will encounter at GCSE, with a particular focus on analysis and evaluation questions - Effectively assess, measure and demonstrate progress: formative assessments throughout each lesson and summative end-of-unit reviews include questions that show whether pupils are 'working towards', 'meeting' or 'exceeding' expectations - Encourage pupils to check and drive their own progress: learning objectives and end-of-unit learning outcomes help pupils reflect on their learning and make connections between key concepts and skills throughout the course

Catherine Owen

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