In William Shakespeare's play "Hamlet," the ghost of the late King Hamlet appears to the main character, Prince Hamlet, and tells him that he was murdered by his own brother, Claudius, who has since taken the throne and married Hamlet's mother, Queen Gertrude. The ghost urges Hamlet to seek revenge for his murder, and this desire for revenge drives much of the action in the play.
The ghost is a central figure in "Hamlet," and his appearance and the revelations he makes have a profound impact on the characters and the plot. Some scholars have argued that the ghost is a manifestation of Hamlet's own subconscious, representing his inner turmoil and desire for revenge. Others have suggested that the ghost may be a manifestation of Hamlet's guilt, as he feels responsible for his father's death due to his inaction and indecision.
There is also debate over whether the ghost is actually the spirit of King Hamlet or some other supernatural being, such as a devil or an angel. Some scholars have argued that the ghost is a malevolent spirit, seeking to lead Hamlet down a path of destruction and further inciting the cycle of violence and revenge in the play. Others have suggested that the ghost is a benevolent spirit, guiding Hamlet towards a righteous path of justice and helping him to uncover the truth about his father's murder.
Ultimately, the identity and nature of the ghost in "Hamlet" remains open to interpretation, and different readings of the play can offer different insights into this mysterious and enigmatic character. Regardless of its true nature, however, the ghost plays a crucial role in the play, influencing the actions and motivations of the characters and driving the tragic events that unfold.
Consider your subsidiary publications to be sub-journals that only record one type of transaction. In fact, a three-column cash book serves the purpose of Cash Account as well as Bank Account. Normally, one person is handed over a small amount to meet the petty expenses of a given period say, week, fortnight or month and is authorized to make such payments and to record them in a separate cash book. Sales Book: The sales book, also recognised as the sales day book, is written in the same manner as the purchases book. Popularly, the journal is known as the book of original entry because in this book, the business transactions are initially recorded at the very beginning. Paid trade expenses Rs.
These books are specific by nature because only the same nature of transactions are recorded in the same type of book as in the purchase book only transactions related to the purchase of goods are recorded. It format is shown as follows: CASH BOOK WITH DISCOUNT COLUMN Receipt Payment Date Particulars L. In large commercial organisations, it is difficult to record all transactions in a single journal and then publish them to many accounts at the same time. Don't miss The subreddit for LSAT discussion. In these books the details of the transactions are recorded as they take place from day to day in a classified manner.
We have recorded all transactions related to Bills receivable in the bill receivable book. It is actually in and of itself a small conclusion with support. Efficiency The work is being divided here which gives the advantage of specialization. In this case, also we record entries from the source documents. Sales Return Book Date Particulars Outward invoice L. Bills Payable Book Date of Bill Bill No. For this purpose, the transactions are classified into various accounts, the description of which follows in the next section.
Goods journal a Purchase book Credit purchase of goods b Sales book Credit sales of goods c Sales returns book or Return Inwards book Goods returned by those customers to whom goods were sold on credit d Purchase returns book or Return outwards book Goods returned to those suppliers from whom goods were purchased on credit III. So, for the easy and accurate recording of all the transactions, the journal is subdivided into many subsidiary books. This is the key thing to remember: in the hierarchy of an argument, the main point is the leader. How is posting made from the journal in the ledger? Journal proper Transactions not covered elsewhere 5. Subsidiary books record comparable transactions. Paid salaries to staff by cheque Rs. And don't shame anyone for their score.
What are the Subsidiary Books? Purchases Return Book: The purchases returns book also defined as the Bought Returns Book or Returns Outwards Book takes account of the goods returned to suppliers by the business. The proforma and number of special journals vary according to the requirements of each enterprise. Subsidiary books save a lot of time. Subsidiary books can also be considered as some sub-journals that are meant for recording just a single type of financial transaction. An accounting system typically contains a large number of accounts and the number of accounts can be added as they are needed and anticipated. Contra entry: If the same entry appears on both debit and credit side then the entry is referred to as contra entry.
Types of Subsidiary Books: Cash Book, Purchases Book, Sales Book
Discount Allowed Cash Bank Date Particulars L. Bills payable Book Format No. A journal is called a book of prime entry also called a book of original entry because all business transactions are entered first in this book. Classifying Accounting is the art of classifying business transactions. Instead of having a journal of every single entry, these transactions are carefully recorded in the subsidiary books in an easier manner. These books are also called Day Books or special journals. Just don't post it verbatim.
Study Drill: Main Conclusion vs. Subsidiary Conclusion — ReallyGrit Consulting
Discount Allowed Cash Date Particulars L. Details Totals Remarks Source: freepik. Developed organically over years teaching LSAT students, the course at the core of our site is designed to give students who are willing to invest the time a much fuller understanding of the LSAT and LSAT logic than you will find elsewhere. For this the companies who have an abundant financial transaction in a year to journalize them all is really bothersome. This process can be applied to all other types of questions on the LSAT.
How to Identify a Subsidiary Conclusion on the LSAT
In this article, we will see different types of Subsidiary Books. The following balances are extracted from the books of prabhu, as on 31st march, 2017. This study contributes to the relatively unexplored research field Blankenburg Holm et al. It is called an annual report or financial report. First of all, there is simply not any need to provide narrations or keep journals of all the transactions. Thus, analysis of accounting information will help the management to assess in the performance of business operation and forming future plans also. Rules for debit and credit Types of accounts Rules for debit Rules for credit a For personal accounts Debit the receiver Credit the giver b For real accounts Debit what comes in Credit what goes out c For nominal accounts Debit all expenses and losses Credit all incomes and gains 5.
Companies can get very detailed financial statements out of them. So how do we decide which is the main conclusion between these two candidates? Printing and Stationary Rs. Looking at how this works in the hierarchy or an argument, a subsidiary conclusion is no different from any other premise: it only gives support and receives none from the main conclusion. Traditionally, accounting is a method of collecting, recording, classifying, summarizing, presenting and interpreting financial data aspect of an economic activity. Sold goods to Tushar Rs.