Reprint of the original, first published in 1875.

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 Essential Works of Christianity' curates an unprecedented anthology that spans centuries, continents, and a myriad of literary forms, from theological treatises to poetic masterpieces. This collection not only showcases the evolution of Christian thought but also highlights the diversity within its doctrine and cultural expressions. Within its pages, readers will find seminal works from figures whose writings have shaped not just religious discourse but have also left an indelible mark on world literature and philosophy. The inclusion of both canonical texts and less widely-read yet equally impactful writings offers a comprehensive look into the richness and complexity of Christian intellectual and spiritual traditions. The contributing authors and editors are titans in their respective fields, hailing from vastly different epochs and societies, thereby offering a kaleidoscopic view of Christianity's footprint across history. From the foundational insights of early Church Fathers like Saint Augustine and Gregory of Nyssa to the provocative inquiries of modern thinkers such as Friedrich Nietzsche and Leo Tolstoy, this anthology encompasses a broad spectrum of perspectives. It aligns with several key literary and cultural movements, vividly illustrating Christianitys role in shaping Western thought and its ongoing dialogue with modernity. 'ReadThe Essential Works of Christianity' is indispensable reading for anyone seeking to delve deeply into the ethos of Christian thought and its myriad expressions throughout history. It offers a unique educational journey, supplemented by the breadth of insights from some of history's most influential writers, philosophers, and theologians. This collection not only educates but also fosters a profound dialogue between the diverse works and their authors, encouraging readers to explore the vast landscape of Christian ideology, ethics, and aesthetics. Its eclectic mix of voices and styles makes it a must-have for scholars, students, and anyone interested in the enduring influence of Christianity in shaping human thought and culture.

This edition includes: "History of the Christian Church" is an eight volume account of Christian history written by Philip Schaff. In this great work Schaff covers the history of Christianity from the time of the apostles to the Reformation period. "The Creeds of Christendom, with a History and Critical Notes" is a three volume set in which Schaff is classifying and explaining many different statements of belief and articles of faith throughout the Christian history. He deals with the history of the creeds, starting with the Ecumenical creeds, and moving to Greek and Roman creeds, then Old Catholic Union creeds, and finally to the Evangelical creeds and Modern Protestant creeds.