Unreferenced date December 2009 A purchase ledger is a system in accountancy by which a business records and monitors its creditor s. The purchase ledger contains the individual accounts of suppliers from whom the business has made purchases on credit finance credit . Information on invoice s and credit note s received, and payments made, are recorded in the supplier s account using the debits and credits system, with the balance accounting balance of each account at a given moment representing the amount currently owed to that supplier. Historically, the purchase ledger was maintained in book form, hence the term ledger , but in modern practice it is much more likely to be held on computer using accounting software accountancy software or a spreadsheet . DEFAULTSORT Purchase Ledger Category Accounting systems ta ... more details
is completely omitted from the accounting records. ref name errors As the debits and credits ... amount, but with debits instead of credits, and vice versa. ref name errors For example ... more details
Consignment stock is stock and flow stock legally owned by one party, but held by another. Ownership Ownership of consignment stock is passed only when the stock is used issued . Unused stock in a warehouse may be returned to the supplier . Accounting As ownership of consignment stock is not transferred until use, invoicing is not immediate. To account for a replenishment of consignment stock at a customer site, a manufacturer must debits and credits credit inventory and debit customer consignment stock . Only after a customer actually uses the consignment stock may an accounts payable be created. See also Consignment agreement Manufacturing Distribution business Distribution Logistics , Transport ation Just In Time business Just in time Vendor Managed Inventory Vendor managed inventory Scan based trading External links http help.sap.com bestpractices BBLibrary HTML J58 CustConsProc EN KO.htm SAP Customer Consignment Processing http www.contodeposito.it en default.asp InfoDEP Consignment Stock Management Category Equity securities Category Stock market trade stub de Konsignationslager it Consignment stock ... more details
Unreferenced stub date December 2009 Orphan date June 2009 Aggregate income is the combined income earned by an entire group of persons. Aggregate income in economics is a broad conceptual term. It may express the proceeds from total output in the economy for producers of that output. One such measure of it is National Income in the National Income and Product Accounts Accounting for the left side of the reportNational Income and Product Accounts National Income and Product Accounts . It is the sum of employees, proprietors, rental, corporate, interest, and government income less the subsidies government pays to any of those groups. See also Distribution economics Household income in the United States Income distribution Aggregate expenditure Aggregate income describes the total income in an economy without regard to taxes, revenue, credits and debits. Aggregate income is a form of GDP that is equal to Consumption expenditure plus net profits. DEFAULTSORT Aggregate Income Category Income macroeconomics stub ... more details
wiktionary credit credited crediting Credit may refer to Debits and credits , a type of book keeping entry Credit creative arts , acknowledging the ideas or other work of writers and contributors Course credit , a system of measuring academic coursework Credit finance , the granting of a loan and the creation of debt. It is any form of deferred payment. Credit rating , assessment of credit worthiness Credit score , a representation of credit worthiness Zombie credit , a credit given to a later highly leveraged company left to operate in default by lenders Credit casino , a marketing tool that, when used appropriately, can result in significant casino revenues Credit science fiction , a form of currency in some fictional works Game credits, a count of the current number of games that can be played in pinball and arcade game s See also lookfrom intitle Credibility or cred , for short , refers to the objective and subjective components of the believability of a source or message disambiguation cs Kredit de Credit gl Cr dito id Kredit ja pl Kredyt pt Cr dito desambigua o ru sk Kredit uk ... more details
to be used for mitigation credits. Disadvantages The following are criticisms of environmental mitigation and crediting systems Incorrect allocation and valuation of credits and debits Mitigation ... who impact natural resources to purchase credits, a demand for mitigation credit is formed. Businesses ... buyers are typically looking for mitigation credits that are both cheap and the most likely to meet ... with environmental impacts or mitigation when allocating debts and credits. Governing bodies are primarily responsible for prescribing the ecological criteria required to attain credits for mitigation. They are also responsible for valuation of credit. Problems with the allocation and valuation of credits ... 08. ref The lower the cost of credits are, the more cost effective it becomes for buyers to simply mitigate ... more details
Unreferenced date December 2009 In accounting , the concept of a freight expense account can be generalized as a payment for sending out a product to a customer. It falls under the umbrella category of expenses and is treated like other expense accounts in relation to the accounting equation , however, under generally accepted accounting rules, if the freight is considered part of the cost of an asset it is recorded as part of the value of the asset on the balance sheet as laid down cost . Freight expense has a normal debit balance. Increases are recorded as debits while decreases are recorded as Credit accounting credits . In relation to other accounts, the Freight Expense account is similar to the Cost of Sales Freight account, but are two totally different entities. While the Freight Expense account is increased for payments towards outgoing goods, the Cost of Sales Freight account is increased for payments towards incoming goods. For example, suppose you have a business that imports and exports a type of product. When you deliver goods to customers and you pay for the delivery costs, you increase the Freight Expense account with a debit and the Cost of Sales Freight is unaffected. However, when you purchase goods from a supplier and you pay for the delivery costs, you increase the Cost of Sales Freight account and the Freight Expense account is unaffected. External links http www.touchbriefings.com pdf 199 ifpm032 t transportgistics.pdf Discussion of Corporate Freight expenditure accounting stub DEFAULTSORT Freight Expense Category Expense ... more details
wiktionarypar journal Journal may refer to a written medium, for instance an academic journal a diary a literary magazine , a periodical devoted to literature a daily newspaper a scientific journal a bound paper book with blank lined pages into which accounting transactions were written by pen and ink a computer generated list of accounting transactions with Debits and credits debit and credit columns Journal computing , a chronological record of data processing Journal mechanical device , the section of a rotating shaft that contacts and turns in a plain bearing Mining journal, a record systematically describing the Stratum strata through which a mine shaft passes see shaft mining Journal entry, an accounting transaction in the double entry bookkeeping system Journals Cobain Journals Cobain , a collection of writings by Nirvana frontman Kurt Cobain, published in 2002 The Journal disambiguation The Journal , several publications and TV programs that carry this name See also Data logging Journaling file system Magazine Disambig de Journal eo urnalo fr Journal homonymie it Giornale disambigua nl Journal ja no Journal sl Dnevnik ... more details
Accounting The general journal is where Double entry bookkeeping system double entry bookkeeping entries are recorded by debit ing one or more accounts and Debits and credits credit ing another one or more accounts with the same total amount. The total amount debited and the total amount credited should always be equal, thereby ensuring the accounting equation is maintained. ref name WeygandtKimmel2010 cite book author1 Jerry J. Weygandt author2 Paul D. Kimmel author3 Donald E. Kieso title Accounting Principles, Peachtree Complete Accounting Workbook url http books.google.com books?id sIbsykiMY3MC&pg PA60 accessdate 6 April 2012 date 4 May 2010 publisher John Wiley & Sons isbn 978 0 470 38667 5 page 60 ref Depending on the business s accounting information system , specialized journals may be used in conjunction with the general journal for record keeping. In such case, use of the general journal may be limited to non routine and adjusting entries . Format A general journal entry includes The date of the transaction Titles of the accounts debited and credited credited account is indented several spaces The amount of each debit and credit and, An explanation of the transaction also known as a Narration. See also Sales journal Special journal Ledger References reflist DEFAULTSORT General Journal Category Accountancy journals and ledgers ca Llibre Diari es Libro diario eu Egunkari liburu fr Journal comptabilit it Libro giornale pt Di rio cont bil ... more details
Amatino Manucci was the inventor of double entry bookkeeping . ref name ahj G. A. Lee 1977 , The Coming of Age of Double Entry The Giovanni Farolfi Ledger of 1299 1300 , Accounting Historians Journal , 4 2 79 95 ref Manucci was a partner in Giovanni Farolfi & Company , a merchant partnership based in Florence . Financial records that he kept for the firm s branch in Salon, Provence, survive from 1299 1300. ref name ahj Although these records are incomplete, they show enough detail to be identified as double entry bookkeeping. ref name ahj These details include the use of debits and credits and duality of entries. ref name ahj They are the oldest known extant examples of the double entry system. ref name ahj The double entry system is now studied in major Universities. Manucci and Diana Mirian invented the double entry system because they had to literally double enter the accounting information. References references Persondata Metadata see Wikipedia Persondata . NAME Manucci, Amatino ALTERNATIVE NAMES SHORT DESCRIPTION DATE OF BIRTH PLACE OF BIRTH DATE OF DEATH PLACE OF DEATH DEFAULTSORT Manucci, Amatino Category Italian accountants Category Italian inventors Category Year of birth missing Category Year of death missing Accounting stub ... more details
unreferenced date May 2008 A Universal payment identification code or UPIC is an identifier or banking address for a bank account in the United States used to receive electronic credit payment s. A UPIC acts exactly like a US bank account number and protects your sensitive banking information. Your actual bank account number, including your bank s routing transit number , are masked by the UPIC. Only credit transactions to your account can be initiated with a UPIC. All direct debit s are blocked which should mitigate unauthorized transactions to your account. Other benefits of UPICs include UPICs mask confidential banking information, reducing the risk of fraud while facilitating secure electronic payments. UPICs are restricted to credit payments, preventing unauthorized debits. UPICs remain with the customer regardless of banking relationships, making any change of bank or account transparent to trading partners. UPICs point to a single bank account, however one account can have several UPICs Concerns with UPIC include UPICs only work for NACHA s Automated Clearing House or ACH credit transactions. FEDWIRE credits cannot use UPICs. Your bank must use the Electronic Payments Network or EPN for ACH processing to issue UPICs. UPIC is developed and marketed by the Electronic Payments Network . External links http www.upic.com UPIC home http www.upic.com cms upic fi 002372.php UPIC FAQ from The Clearing House Category Banking terms and equipment US finance company stub ... more details
Multiple issues orphan February 2012 COI April 2011 no footnotes April 2011 notability Web date April 2011 33needs is a crowdfunding platform connecting social entrepreneur s to investor s. The ventures listed on 33needs fall under categories such as, Earth The Planet , Health , Sustainable Food, Education , Community , and Opportunity. Ventures are selected via application, which is found on the 33needs homepage. Through 33needs individuals create an account, find a venture they want to invest in, and through Amazon Payments , invest in the venture of their choice. The ventures listed on 33needs set a financial goal to be reached within a certain amount of time. If the venture does not reach its goal, investors Debits and credits credit debit cards are not charged. 33needs takes 5 of the funds from each successfully funded campaign. 33needs also maintains a blog , which is linked to the homepage, which discusses social entrepreneurship as well as venture profiles. The site was founded February, 2011 by Josh Tetrick. 33needs is based in Los Angeles and Washington, D.C. References http www.nytimes.com external venturebeat 2011 02 01 01venturebeat 33needs helps do gooder startups crowdsource 42391.html?ref technology http www.guardian.co.uk social enterprise network 2011 feb 01 social funding supporting projects http www.huffingtonpost.com josh tetrick crowdfunding social entrepreneurs b 808613.html http techcrunch.com 2011 01 31 33needs External links http www.33needs.com Categories Category Articles created via the Article Wizard Category Finance Category Internet culture ... more details
A bank account is a financial account which by when recording the non financial transactions between the customer and their bank and the resulting financial position of the customer with the bank. Citation needed date April 2010 Account types Bank accounts may have a positive, or debits and credits credit balance, where the bank owes money to the customer or a negative, or debits and credits debit balance, where the customer owes the bank money ref http www.businessdictionary.com definition debit balance.html ref . Broadly, accounts opened with the purpose of holding credit balances are referred to as deposit account s whilst accounts opened with the purpose of holding debit balances are referred to as loan account s. Some accounts are defined by their function rather than nature of the balance they hold. Bank accounts designed to process large numbers of transactions may offer credit and debit facilities and therefore do not sit easily with a polarised definition. Accounts multicol Transactional account deposit account checking account Current account banking current account Personal account Transaction deposit multicol break Savings Account Individual Savings Account Time deposit certificate of deposit Tax Exempt Special Savings Account Tax Free Savings Account Money market account multicol break Other accounts loan account Joint account Low cost account Nostro and vostro accounts Numbered bank account Negotiable Order of Withdrawal account multicol end Neutral Consumer Information Canada Ref improve section date September 2007 The Government of Canada maintains a database of the fees and features of bank account packages offered by various financial institutions operating in Canada. The information is periodically incorporated in comparative tables and published in booklet form. The tables are also published in PDF form on the website of the Financial Consumer Agency of Canada . The database also feeds into an interactive online tool, ref http www.fcac acfc.gc.ca ... more details
was entered twice hence double entry , with one side of the transaction being called a Debits and credits debit and the other a Debits and credits credit . It was first codified in the 15th century .... If at any point the sum of debits for all accounts does not equal the corresponding sum of credits for all accounts, an error has occurred. It follows that the sum of debits and the sum of the credits ... debits being equal to total credits for all accounts in the general ledger. If the accounting ... in 1340. The Messari accounts contain debits and credits journalised in a wikt bilateral bilateral ... between the debits and the credits. The rules of debit and credit depend on the nature of an account ... column must equal the total of the credit column. Debits and credits main Debits and credits ... 3 Both sides must have the same overall total colspan 3 DebitsCredits. The individual customer ... nominal ledger accounts within the financial accounting system, so that the total debits equals the total credits in the General Ledger, i.e. the accounts balance. This is a partial check that each ..., a change in one account must be matched with a change in another account. These changes are made by debits and credits to the accounts. Note that the usage of these terms in accounting is not identical ... side of the equation have a normal balance of credit . On a general ledger , debits are recorded on the left side and credits on the right side for each account. Since the accounts must always balance ... to one or several accounts. The sum of all debits made in each day s transactions must equal the sum of all credits in those transactions. After a series of transactions, therefore, the sum of all the accounts with a debit balance will equal the sum of all the accounts with a credit balance. Debits and credits are numbers recorded as follows Debits are recorded on the left side of a T account in a ledger. Debits increase balances in asset accounts and expense accounts and decrease balances in liability ... more details
since the bank doesn t own the ASSET. A debit increases an asset and a Debits and credits credit decreases an asset. A debit decreases a liability and Debits and credits credit increases a liability. When a bank receives a deposit it credits a liability account called deposits and debits the depositor ... more details
Unreferenced date October 2009 Egyptian Banks Co. for Technological Advancement EBC provided the banking community in Egypt with a shared cash network commercially called 123 . br The 123 network links more than 30 Egyptian Banks supporting more than 1500 automated teller machine ATMs distributed all over Egypt. This network provides the banks clients with direct access to their different accounts at any time and from anywhere through the ATMs carrying the 123 logo. This network is available 24 hours a day 7 days a week. In addition, the 123 network is a gateway to MasterCard , Diners Club and American Express International networks. Moreover, it is linked to regional networks in the Persian Gulf states, NAPS in State of Qatar , Benefit in Kingdom of Bahrain and CSC in Lebanon . Benefits br Convenience Security Helping to promote a cashless society Enhanced debit and Debits and credits credit services Source of revenue to banks Member Banks in the network br Arab African International Bank Arab Banking Corporation Egypt Bank of Alexandria Alexandria Commercial & Maritime Bank ARAB Bank Barclays Egypt Banque du Caire Blom Bank Misr Romanian Bank Banque Misr BNP Paribas Le Caire Calyon Bank Egypt Cairo Far East Bank Commercial International Bank National Bank of Abu Dhabi Delta International Bank Egyptian American Bank Egyptian ARAB Land Bank Piraeus Bank Egyptian Commercial Bank Export Development Bank of Egypt Egyptian Gulf Bank Egyptian Saudi Finance Bank Faisal Islamic Bank of Egypt Housing & Development Bank HSBC Misr International Bank Misr Iran Development Bank National Bank for Development National Bank of Oman National Societe Generale Bank Societe Arab Internationale de Banque United Bank Of Egypt Al Watany Bank of Egypt Egypt post National Bank of Egypt Category Interbank networks Category Banks of Egypt ... more details
File Rahere Jester to Henry 1st.jpg thumb Rahere or Raher or Raherius died 1144 was clergy man and a favourite of Henry I of England King Henry I . He is most famous for having founded St Bartholomew s Hospital in 1123. Many of the details of Rahere s life have become confused with legend, but undoubtedly a historical Rahere existed and did many of the things in the legends about him. He has been described as a clergyman clerk , a courtier, a minstrel , and a jester , and may at different times in his life have been all of these. He is listed as one of the Canons of St Paul s Cathedral in a document of 1115. On a pilgrimage to Rome, he fell ill and had a vision of St Bartholomew , who told him to found a hospital. On his return to England, he adopted a religious calling, and in 1123 founded St Bartholomew s Hospital and the nearby church of St Bartholomew the Great , becoming prior of the church, a post he held until his death in 1144. His ornate tomb can be found in the church. Rahere is the subject of a poem, Rahere , by Rudyard Kipling , collected in his book Debits and Credits , and is a major figure in Kipling s story The Tree of Justice , collected in his book Rewards and Fairies . External links http www.bartsandthelondon.nhs.uk aboutus raheres grant.asp Rahere s grant http www.flickr.com photos rcass 879104741 Photograph of Rahere s tomb in the church of St Bartholomew the Great http www.kipling.org.uk rg rahere1.htm Notes on the poem Rahere Find a Grave 20083 Persondata Metadata see Wikipedia Persondata . NAME Rahere ALTERNATIVE NAMES SHORT DESCRIPTION DATE OF BIRTH PLACE OF BIRTH DATE OF DEATH 1144 PLACE OF DEATH DEFAULTSORT Rahere Category Year of birth missing Category 1144 deaths Category Jesters Category 12th century English people England bio stub entertainer stub ru zh ... more details
Stalky & Co. is a book published in 1899 following serialisation in the Windsor Magazine by Rudyard Kipling , about adolescent boys at a United Kingdom British boarding school . It is a collection of linked short stories in format, with some information about the charismatic Stalky character in later life. The character Beetle, one of the main trio, is partly based on Kipling himself. Stalky is based on Lionel Dunsterville , M Turk is based on George Charles Beresford , Mr King is based on William Crofts rower William Carr Crofts . The school, which is referred to as the College or the Coll. is based on the United Services College in Devon which Kipling attended. The stories have elements of revenge, the macabre dead cats , bullying and violence, and hints about sex, making them far from childish or idealised, unlike the typical school story . The critic Edmund Wilson , in The Wound and the Bow , was both shocked and uncomprehending about them. For example, Beetle pokes fun at an earlier, more earnest, boys book, Eric, or, Little by Little , thus flaunting his more worldly outlook. Further stories More Stalky & Co tales appeared in magazines and later in collections ref http www.kipling.org.uk bookmart fra.htm List of Stories ref Regulus in A Diversity of Creatures 1917 Stalky in Land and Sea Tales for Scouts and Guides 1923 The United Idolators and The Propagation of Knowledge in Debits and Credits Kipling Debits and Credits 1926 and The Satisfaction of a Gentleman with the others in The Complete Stalky & Co 1929 . Kipling describes Stalky as the first of the Stalky & Co tales to be written it was originally published in The Windsor Magazine and McClure s Magazine in 1898. ref http www.kipling.org.uk bookmart fra.htm Stalky ref Unpublished manuscript An additional story was written by Kipling, but never published named Scylla and Charybdis , it saw Stalky and his friends catch a colonel cheating at golf. The story existed only in manuscript form, attached to the en ... more details
Isambard Kingdom Brunel . The school abolished the form of house points in 2010, in favour of a Credits & Debits system, whereby credits are awarded for good behaviour and achievement, and debits are incurred ... more details
entry rules, whenever there is a posting, the debits of the posting equal the credits of the posting ... of financial transactions before their values are accounted for in the general ledger as debits and credits ... and reference later. For every debits and credits debit journal entry recorded there must be an equivalent debits and credits credit journal entry to maintain a balanced accounting equation. ref cite ... businesses. Double entry bookkeeping requires posting recording each transaction twice, using debits and credits . Single entry system The primary bookkeeping record in single entry bookkeeping is the cash ... Sales daybook, for recording all the sales invoices. Sales credits daybook, for recording all the sales credit notes. Purchases daybook, for recording all the purchase invoices. Purchases credits ... more details
A cascade tax or cascading tax is a turnover tax that is applied at every stage in the supply chain, without any deduction for the tax paid at earlier stages. Such taxes are distorting in that they create an artificial incentive for vertical integration . ref G.R. Putland, http www.prosper.org.au 2005 11 07 critique of the debits tax and turnover tax Critique of the Debits Tax and Turnover Tax , Prosper Australia retrieved Nov.9, 2009. ref They have been replaced in Europe and many other locations by a value added tax . References reflist Category Sales taxes tax stub zh ... more details
globalise date April 2012 In bookkeeping , accounting , and finance , Net sales are operating revenue s earned by a company when it sells its products. Revenue net sales are reported directly on the income statement as Sales or Net sales . In financial ratios that use income statement sales values, sales refers to net sales, not gross sales . Sales are the unique transactions that occur in professional selling or during marketing initiatives. Revenue is earned when goods are delivered or services are rendered. ref Meigs & Meigs, Financial Accounting, Fourth Edition McGraw Hill, 1983. p.124. ref The term sales in a marketing , advertising or a general business context often refers to a contract in which a buyer has agreed to purchase some products at a set time in the future. From an accounting standpoint, sales do not occur until the product is delivered. Outstanding orders refers to sales orders that have not been filled. class wikitable style float right colspan 4 General Journal Date Description of entry Debit Credit 7 7 Cash align right 200.00 Sales align right 200.00 Sell 10 books at 20 discount. 7 10 Accounts receivable align right 125.00 Services align right 125.00 Consulting fee. A sale is a transfer of property for money or credit. ref Random House Dictionary, Revised Edition , 1975. ref In double entry bookkeeping , a sale of merchandise is recorded in the general journal as a debits and credits debit to cash or accounts receivable and a debits and credits credit to the sales account. ref Pinson, Linda and Jerry Jinnett. Keeping the Books, Second Edition Upstart Publishing Company, Inc., 1993. p. 15. This is a simplified example. ref The amount recorded is the actual monetary value of the transaction, not the list price of the merchandise. A discounts and allowances discount from list price might be noted if it applies to the sale. Fees for services are recorded separately from sales of merchandise, but the bookkeeping transactions ... more details
Unreferenced date March 2010 A payment system is a system used for transferring money. What makes it a system is that it employs cash substitutes traditional payment systems are negotiable instruments such as bankers acceptance drafts e.g., cheque checks and documentary credits such as letter of credit s. With the advent of computers and electronic communications a large number of alternative electronic payment systems have emerged. These include debit cards , credit cards , electronic funds transfer s, direct credit s, direct debits , internet banking and e commerce payment system s. Some payment systems include credit mechanisms, but that is essentially a different aspect of payment. Payment systems are used in lieu of tendering cash in domestic and international transactions and consist of a major service provided by banks and other financial institutions. Payment systems may be physical or electronic and each has their own procedures and protocols. Standardisation have allowed some of these systems and networks to grow to a global scale, but there are still many country and product specific systems. Examples of payment systems that have become globally available are credit card and automated teller machine networks. Specific forms of payment systems are also used to settle financial transaction s for products in the equity markets , bond market s, currency market s, futures markets , derivatives markets , Option finance options markets and for Electronic funds transfer transfer funds between financial institution s both domestically using Clearing finance clearing and Real Time Gross Settlement RTGS systems and internationally using the SWIFT network. Due to the backing of modern fiat money fiat currencies with government bond s, payment systems are a core part of modern monetary systems. The term electronic payment can refer narrowly to Electronic commerce e commerce a payment for buying and selling goods or services offered through the Internet , or broadly to ... more details
DISPLAYTITLE Debit and Credit otheruses Debits and credits Debit and Credit lang de Soll und Haben , 1855 in literature 1855 is a novel in six volumes by Gustav Freytag . It was one of the most popular and widely read German novels of the 19th century. ref cite book title Masterpieces of World Literature in Digest Form last Magill first Frank N. year 1960 publisher Harper & Row location New York pages 261 263 volume volume III ref ref cite book editor1 first Kim editor1 last Vivian title A Concise History of German Literature to 1900. year 1992. publisher Camden House, an imprint of Boydell & Brewer. location Rochester, New York isbn 1 879751 29 1 page 267. quote Records show one lending library in Berlin acquiring 2,316 copies of Freytag s novel for its patrons between 1865 and 1898. ref bibcode laysummary laydate separator postscript lastauthoramp ref The novel, a Zeitroman ref cite book title The Oxford Companion to German Literature last Garland first Henry coauthors Mary Garland year 1997 edition 3rd publisher Oxford University Press location Oxford isbn 0 19 815896 3 page 784 ref or social novel, deals with interactions among broad segments of German society during the 19th century. The classes represented are the mercantile or bourgeois class, the nobility, and the Jews The bourgeois Schr ter family represents Freytag s view of the ideal bourgeois type, invested in order, honesty, and solid virtue. The noble Rothsattel family represents the old nobility, who try to preserve their privileges in a changing society. Their struggle to avoid their impending financial ruin portrays this dynamic. The Jewish Ehrenthal family are money lenders and speculators. Veitel Itzig is a criminal employee of the family. In 1977, the novel came close to being filmed by Rainer Werner Fassbinder , but after a debate about its alleged Anti Semitism anti semitic content this project was abandoned. Plot After the death of his father, young Anton Wohlfart begins an apprenticeship in the office ... more details
Encyclopedia
top
