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...

While the musical culture of the British Isles in the 'long nineteenth century' has been reclaimed from obscurity by musicologists in the last thirty years, appraisal of operatic culture in the latter part of this period has remained largely elusive. Paul Rodmell argues that there were far more opportunities for composers, performers and audiences than one might expect, an assertion demonstrated by the fact that over one hundred serious operas by British composers were premiered between 1875 and 1918. Rodmell examines the nature of operatic culture in the British Isles during this period, looking at the way in which opera was produced and 'consumed' by companies and audiences, the repertory performed, social attitudes to opera, the dominance of London's West End and the activities of touring companies in the provinces, and the position of British composers within this realm of activity. In doing so, he uncovers the undoubted challenges faced by opera in Britain in this period, and delves further into why it was especially difficult to make a breakthrough in this particular genre when other fields of compositional endeavour were enjoying a period of sustained growth. Whilst contemporaneous composers and commentators and later advocates of British music may have felt that the country's operatic life did not measure up to their aspirations or ambitions, there was still a great deal of activity and, even if this was not necessarily that which was always desired, it had a significant and lasting impact on musical culture in Britain.