Wages Control Account: This account records wage transactions in aggregate. Postings are made from wage analysis sheet. This account is debited with gross wages (paid and accrued) and is closed by transfer of direct wages to work-in-progress and indirect wages to factory, administration and selling and distribution overheads control accounts as illustrated below:

The difference between a kleptocrat and a wise statesman is merely on of degree: a matter of just how large a percentage of the tribute extracted from producers is retained by the elite, and how much the commoners appreciate the public uses to which the redistributed tribute is put.

What is the cause of insanity? Nobody can answer such a sweeping question as that, but we know that certain diseases, such as syphilis, break down and destroy the brain cells and result in insanity. In fact, about one-half of all mental diseases can be attributed to such physical causes as brain lesions, alcohol, toxins, and injuries. But the other half—and this is the appalling part of the story—the other half of the people who go insane apparently have nothing organically wrong with their brain cells. In post-mortem examinations, when their brain tissues are studied under the highest-powered microscopes, they are found to be apparently just as healthy as yours and mine. Why do these people go insane?

The author had never been able to hypnotize an insane patient, and in the paranoiæ the practice had filled these patients full of delusions.