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.
Introduction To Subsidiary Books
This is recorded in Cash Book. They are also known as Day Book or special journals. These subsidiary books are maintained because it may be impossible to record each transaction into the ledger as it occurs. Thus, the management can use the information as the basis for deciding the future actions. All cash receipts and discount allowed are recorded on the receipt side and all cash payments and discount received are recorded on the payment side. It is also possible to be a sole trader and use your own software.
How to Identify a Subsidiary Conclusion on the LSAT
Don't miss The subreddit for LSAT discussion. Purchased Furniture on credit Rs. In any large business, the following special journals are generally used: Name of the special journal Specific transactions to be recorded I. With this internal check, the possibility of occurrence of the errors or fraud may be avoided and to the least minimized. Imprest and Non-imprest , the petty cashier submits the Petty Cash Book to the Head Cashier who examines the Petty Cash Book.
Journal may further be divided into sub-journals as well. In this miscellaneous credit transactions are recorded which do not fit in any other books which are recorded. The payment was made by issue of Th debentures of 100 each. This is the key thing to remember: in the hierarchy of an argument, the main point is the leader. Subsidiary books are the subdivisions of Journal.
If any estate other than goods is acquired on credit, it should not be documented in this book. 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. We have recorded all transactions related to Bills receivable in the bill receivable book. This may also assist the trader in evaluating the cash position in real-time. Bill Payable Book: Bill Payable is an instrument of debt written by the seller of goods and services and accepted by the buyer of goods and services. Sales Return Book: As the goods are returned to the business, the sales returns book or Returns Inward Book can be used to record them to the business by customers because the goods were not as ordered, or because they were faulty, damaged, or otherwise unacceptable. Thus, analysis of accounting information will help the management to assess in the performance of business operation and forming future plans also.
Real accounts Real accounts are generally balanced at the end of the accounting year when final accounts are prepared and always shows debit balances. The President The position of President is very prestigious, and the Constitution bestows on it a slew of rights and immunities, which are detailed below. That's a copyright violation. Sales Return Book Date Particulars Outward invoice L. Every transaction or event, which occurs, must influence the financial position of a business enterprise. In this content, we will know in detail about these books and types of subsidiary books with its function.
Efficiency The work is being divided here which gives the advantage of specialization. This process is experimental and the keywords may be updated as the learning algorithm improves. If they had shareholders then accounts would be used to record their assets and liabilities and pay them out on their behalf. For this the companies who have an abundant financial transaction in a year to journalize them all is really bothersome. Proper With Systematic Record of the Business Transactions The business transactions are classified and grouped properly in cash and non-cash transactions, these are further classified as credit purchases, credit sales, and returns, etc. FAQ My post isn't appearing It's probably in the spam filter.
For transactions recorded in such books there will be no journal entry. These books are made for recording the transactions which have a similar nature and type. What are the Subsidiary Books? Subsidiary Books Format It is important to remember that companies are not limited to one book. In the normal course of business, a majority of transactions either relate to sales, purchases or cash. In these books the details of the transactions are recorded as they take place from day to day in a classified manner. 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. They are referred to as master accounts where transactions are recorded.
Study Drill: Main Conclusion vs. Subsidiary Conclusion — ReallyGrit Consulting
Format of Single Column Cash Book: Cash Book Single Column Dr. Hence, the searching of information becomes a lot easier which in turn makes the process of referencing a bit easier too. Here is a schematic of that relationship. Different Types of Subsidiary Books Here in the subsidiary books introduction, we are going to mention some of the types of subsidiary books that students need to know about. The cash book is a ledger in the sense that it is designed in the form of a cash account and records cash receipts on the debit side and cash payments on the credit side.
And don't shame anyone for their score. It is a part of the ledger accounts. Subsidiary books are books that are derived from the original entries. A double column cash book consists of cash and bank column. The group of transactions shares common characteristics.
Many accountants make the mistake of assuming that these are just for highlighting numbers: they are not! Details Totals Remarks Source: freepik. The Advantages of Having Subsidiary Books After learning more about the introduction of subsidiary books, it is now time for students to focus on the advantages of having subsidiary books for sure. Thus, to have a consolidated view of the similar transactions different accounts are prepared in the ledger. Printing and Stationary Rs. In this way they are very similar to our accounts themselves: even a family run business with no shareholders can follow the same rules. Contains a limited amount of data. They will be more than happy to assist you in any way they can.
