"Two of North America's most prolific and respected specialists on moths--particularly those of the West--have combined over a century of experience and scholarship to introduce western moths of all families authoritatively to both the amateur and the experienced professional entomologist. This biologically oriented and beautifully illustrated treatment of a quarter of all known western moth species fills a long-needed void, and does it superbly."--Charles V. Covell Jr., author of A Field Guide to Moths of Eastern North America "This work sets a new high water mark for North American lepidopterology. Considering the authors' century of combined studies of western Lepidoptera, it is clear from the outset that no other team could have delivered a work so rich in taxonomic and life history information, much of it being original and appearing in the literature for the first time. I will read my copy more like a novel than a reference work, casting about the accounts and repeatedly flipping through the 2300 color images to better familiarize myself with our continent's rich and handsome diversity of moths. Moths of Western North America will serve as both gateway and catalyst for the study of moths for decades, and especially for microlepidopterans--for whom no like work exists in the New World."--David L. Wagner, author of Caterpillars of Eastern North America "Recent years have seen a surge of interest in moths, with growing appreciation of their amazing diversity and their great ecological importance. Information on western moths has been scattered and scarce, however, so this new volume is a tremendous step forward. Jerry Powell and Paul Opler bring a vast amount of knowledge and experience to the subject, and their Moths of Western North America is a landmark publication, instantly indispensable to anyone with a serious interest in Lepidoptera."--Kenn Kaufman, coauthor of Kaufman Field Guide to Butterflies of North America

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...

There are thousands of moth species in the northeast of North America, and while it might seem that they are all drab grays and browns, there is actually a startling variety. They come in a rainbow of colors, from brilliant oranges and pinks to soft greens and violets. There are moths with colorful leopard-like spots, and ones that look more like B-movie aliens; some that are as large as your hand, and others the size of a grain of rice. With helpful tips on how to attract and identify moths, range maps and season graphs showing when and where to find each species, and clear photographs that use the unique Peterson arrow system for easy identification, this guide provides everything an amateur or experienced moth-watcher needs. Sponsored by the National Wildlife Federation and the Roger Tory Peterson Institute.