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The advantages of subsidiary ledgers are: reduces ledger detail permits better division of labor permits a different sequence of ac counts permits better internal control.

Three vertices of the parallelogram are obtained by constructing ^ABD by construction 7. The fourth vertex, C, is obtained by constructing ^BCD upon diagonal BD by construction 7. Vertex C may also be obtained by constructing BC AD and DC AB.



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Given: Circle O and point P on the circle (Fig. 15-22) To construct: A tangent to circle O at P 4 4 4 Construction: Draw radius OP and extend it outside the circle. Construct AB ' OP at P. AB is the required tangent. (A line perpendicular to a radius at its outer extremity is a tangent to the circle.)

Fig. 15-22

Fig. 15-23

Given: Circle O and point P outside the circle (Fig. 15-23) To construct: A tangent to circle O from P Construction: Draw OP, and make OP the diameter of a new circle Q. Connect P to A and B, the intersections of circles O and Q. Then PA and PB are tangents. (jOAP and jOBP are right angles, since angles inscribed in semicircles are right angles.)





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Given: ^ABC (Fig. 15-24) To construct: The circumscribed circle of ^ABC Construction: Construct the perpendicular bisectors of two sides of the triangle. Their intersection is the center of the required circle, and the distance to any vertex is the radius. (Any point on the perpendicular bisector of a segment is equidistant from the ends of the segment.)

If, during the year, many transactions occur in which customers return goods bought on account, a special journal known as the sales returns journal would be used. However, where sales returns are infrequent, the general journal is suf cient. The entry to record return of sales on account in the general journal would be: Sales Returns 800 Accounts Receivable 800

Fig. 15-25 Fig. 15-24

Given: A circle (Fig. 15-25) To construct: The center of the given circle Construction: Select any three points A, B, and C on the circle. Construct the perpendicular bisectors of line segments AB and AC. The intersection of these perpendicular bisectors is the center of the circle.

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does not truly represent a namespace. However, XML Schema allows you to de ne the namespace, for example: <schema targetNamespace="http://www.lanw.com/namespace/ enrollment"> . . . </schema> Working with namespaces can be a tricky matter; just remember that you must use the XML Schema namespace, and you can create a target namespace for the resulting XML document.

Given: ^ABC (Fig. 15-26) To construct: The circle inscribed in ^ABC Construction: Construct the bisectors of two of the angles of ^ABC. Their intersection is the center of the required circle, and the distance (perpendicular) to any side is the radius. (Any point on the bisector of an angle is equidistant from the sides of the angle.)

Fig. 15-26

15.8 Constructing tangents A secant from a point P outside circle O in Fig. 15-27 meets the circle in B and A. Construct a triangle circumscribed about the circle so that two of its sides meet in P and the third side is tangent to the circle at A.

Use constructions 14 and 15: At A construct a tangent to circle O. From P construct tangents to circle O intersecting the first tangent in C and D. The required triangle is ^PCD.

Fig. 15-27

The accounts receivable account, which is credited, is posted both in the accounts receivable controlling account and in the accounts receivable ledger. If the Sales Returns involve payment of cash, it would appear in the cash disbursements journal. Sales Returns appear in the income state ment as a reduction of Sales Income. To induce a buyer to make payment before the amount is due, the seller may allow the buyer to deduct a certain percentage of the bill. If payment is due within a stated number of days after the date of invoice, the number of days will usually be preceded by the letter n, signifying net. For example, bills due in 30 days would be indicated by n/30.

15.9 Constructing circles Construct the circumscribed and inscribed circles of isosceles triangle DEF in Fig. 15-28.

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