The Confessions of St. Augustine

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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...

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About the author (2007)

Saint Augustine was born to a Catholic mother and a pagan father on November 13, 354, at Thagaste, near Algiers. He studied Latin literature and later taught rhetoric in Rome and Milan. He originally joined the Manicheans, a religious sect, but grew unhappy with some of their philosophies. After his conversion to Christianity and his baptism in 387, Augustine developed his own approach to philosophy and theology, accommodating a variety of methods and different perspectives. He believed that the grace of Christ was indispensable to human freedom, and he framed the concepts of original sin and just war. His thoughts greatly influenced the medieval worldview. One of Augustine's major goals was a single, unified church. He was ordained a priest in 391 and appointed Bishop of Hippo, in Roman Africa, in 396. Augustine was one of the most prolific Latin authors in terms of surviving works, and the list of his works consists of more than one hundred separate titles. His writings and arguments with other sects include the Donatists and the Pelagians. On the Trinity, The City of God, and On Nature and Grace are some of his important writings. Confessions, which is considered his masterpiece, is an autobiographical work that recounts his restless youth and details the spiritual experiences that led him to Christianity. Many of Augustine's ideas, such as those concerning sin and predestination, became integral to the doctrines of the Roman Catholic Church. In the Catholic Church he is a saint and pre-eminent Doctor of the Church, and the patron of the Augustinians. He is the patron saint of brewers, printers, and theologians. Augustine died on August 28, 430.

Aurelius Augustinus (354-430), better known as Saint Augustine, was born to poor parents in the small town of Tagaste in Numidia, North Africa, A.D. His father, Patricius, a pagan who lived somewhat of a loose life, was converted to Christianity before his death; his mother Monnica is one of the most revered women in the history of the Christian church on account of her personal piety and influence on her son.Augustine was educated at the University of Carthage and, according to his own account, belonged to a group of rowdy friends and joined in their intemperate living. While there, he entered into a fourteen-year relationship with a young woman who became the mother of his son, Adeodatus. He also joined the heretical sect of the Manicheans, who professed to have received from their founder a higher form of truth than was taught by Christ.At the close of his university career, which had been brilliant and full of literary accomplishments despite distractions, Augustine returned to Tagaste. There and later in Carthage and Rome, he taught rhetoric, training young lawyers in the art of debate. By the age of twenty-seven, Augustine had begun doubting the validity of the Manichean faith, and soon thereafter he was converted. Augustine's conversion, one of the and best known in church history, happened after he repeatedly heard a voice say "Take up and read." Augustine, alone in a garden, interpreted the voice as a command from God and instantly picked up the Scriptures. The first passage he came across, Romans 13:13-14, profoundly affected him, and he acknowledged Christ as the only way to salvation. Augustine was baptized the following year, gave up his teaching profession, and became an ascetic--studying the foundations of faith, writing (chiefly against his former sect), and conversing with a group of disciples, first at Rome and then in his native town.During a visit to Hippo, a town not far from Tagaste, Augustine was encouraged to enter the priesthood and did so. In 395 he became Bishop of Hippo, an office he filled for the remaining thirty-five years of his life. Though he took a leading part in the activities of the African Church through all this time and gradually became one of the most distinguished ecclesiastical figures in the Roman Empire, the care of his diocese and the writing of his books formed his chief occupations. He continued to lead a life of extreme simplicity and self-denial and, in his pastoral establishment, trained a large number of disciples who became leaders in the church. Augustine's influence on these younger men was due not only to his intellectual ascendancy but also to the tenderness of his disposition.A bulk of Augustine's literary activity was devoted to refuting heresies of his time. His two most important books are The City of God--which compares the "City of Man," founded upon self-love, with the "City of God," founded upon self-contempt and love for God--and The Confessions. The latter of these speaks for itself; one of the earliest extant autobiographies, it remains unsurpassed as a sincere and intimate record of a great and pious soul laid bare before God.

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