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...
Excerpt from Derry and Enniskillen in the Year 1689: The Story of Some Famous Battlefields Fields in Ulster Some men have been tempted at times to wish that the great events of 1689 were blotted out of the History of Ireland. Even if it could be done, that would be a rather unmanly way of dealing with facts. Far better is it, as it seems to me, to look them in the face, and to know what actually occurred during that celebrated period of our annals. This is a contribution to that end. There are in existence four original accounts of the Siege of Derry, and two of Enniskillen, all of them written by men who took an active part in the scenes which they describe. Few now living have enjoyed the opportunity of reading all of these; and yet the least valuable of them preserves something of interest not recorded in any of the others. It has been the design of the present writer to combine in one consecutive story the most important facts contained in all the original documents, as well as to weave into the narrative a variety of other details given in contemporary pamphlets, which have now for years fallen out of sight. For the use of these documents I am indebted to the Rev. Dr. Killen, of Belfast, who, in the kindest and most handsome manner, gave me free access to the valuable collection in the Assembly's College. About the Publisher Forgotten Books publishes hundreds of thousands of rare and classic books. Find more at www.forgottenbooks.com This book is a reproduction of an important historical work. Forgotten Books uses state-of-the-art technology to digitally reconstruct the work, preserving the original format whilst repairing imperfections present in the aged copy. In rare cases, an imperfection in the original, such as a blemish or missing page, may be replicated in our edition. We do, however, repair the vast majority of imperfections successfully; any imperfections that remain are intentionally left to preserve the state of such historical works.
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The Irish Presbyterian Mind considers how one protestant community responded to the challenges posed to traditional understandings of Christian faith between 1830 and 1930. Andrew R. Holmes examines the attitudes of the leaders of the Presbyterian Church in Ireland to biblical criticism, modern historical method, evolutionary science, and liberal forms of protestant theology. He explores how they reacted to developments in other Christian traditions, including the so-called 'Romeward' trend in the established Churches of England and Ireland and the 'Romanisation' of Catholicism. Was their response distinctively Presbyterian and Irish? How was it shaped by Presbyterian values, intellectual first principles, international denominational networks, identity politics, the expansion of higher education, and relations with other Christian denominations? The story begins in the 1830s when evangelicalism came to dominate mainstream Presbyterianism, the largest protestant denomination in present-day Northern Ireland. It ends in the 1920s with the exoneration of J. E. Davey, a professor in the Presbyterian College, Belfast, who was tried for heresy on accusations of being a 'modernist'. Within this timeframe, Holmes describes the formation and maintenance of a religiously-conservative intellectual community. At the heart of the interpretation is the interplay between the Reformed theology of the Westminster Confession of Faith and a commitment to common evangelical principles and religious experience that drew protestants together from various denominations. The definition of conservative within the Presbyterian Church in Ireland moved between these two poles and could take on different forms depending on time, geography, social class, and whether the individual was a minister or a member of the laity.
One of the greatest ironies of Irish history is that republicanism began not with the Catholics but with the Presbyterians of Ulster. This book explores the role they played in the birth of Irish nationalism.