Download or read book Lyons Bookkeeping written by James Alexander Lyons and published by . This book was released on 1913 with total page 242 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Lyons Bookkeeping Vol 2 written by J. A. Lyons and published by Forgotten Books. This book was released on 2015-06-02 with total page 239 pages. Available in PDF, EPUB and Kindle. Book excerpt: Excerpt from Lyons' Bookkeeping, Vol. 2: Parts I and II The plan of teaching bookkeeping with business papers is a very popular one and must continue to be the favorite plan for those who wish the course to give the student, in addition to a knowledge of the principles of accounting, a familiarity with the materials and the methods of a modern business office. There are in general two schemes for teaching bookkeeping by the individual "business practice" plan. The one scheme involves the use of business papers solely to accompany and illustrate the transactions set forth in the text. The other uses the business papers as the basis of the student's entries in his books. There is a vast difference between these two plans. The former plan makes the business papers a subordinate and auxiliary feature of the work that can be and often is slighted if not absolutely ignored. The latter plan makes the business papers the foundation of the course. The papers come to the student just as they come to him in business; from the data upon them he constructs his bookkeeping entries; and they are then systematically filed and become a part of the records. Thus business papers, a knowledge of which is in itself of value, constitute the central feature of the course, and the student, through receiving them, making his entries, and disposing of them, is taught business procedure, accounting, and office methods. The plan of using business papers as the basis of the presentation of the transactions is the one which is followed in the business practice sections of Lyons' Bookkeeping and these business practice sections constitute the greater part of the course. The transactions are not merely illustrated by business papers, but they are based upon business papers. Preceding each of the principal sets using the business papers, a shorter section of the book, in which papers are not used, is devoted to a treatment of the accounting principles which will be involved in the work which is to follow. Thus, the student attempts no work whatever in "business practice" until he has mastered a short chapter without business papers in which he studies accounts and journalizing, and learns how to post and take a trial balance. Again, before taking up the work of the second principal set, he studies in a separate chapter, no business papers being used, the new accounting features which he will use in the second practice set. This plan of teaching accounting principles in separate chapters preceding the business practice sections and without the business papers, presents two distinct advantages: first, the student is enabled to concentrate upon the study of the accounting principles without any distraction, until he gets a thorough intellectual knowledge of the principles studied; second, the accounting principles being intellectually acquired when the student takes up the "business practice," the work of familiarizing the student with forms and drilling him in the bookkeeping operations can proceed without interruption. The student will find every step explained in detail both as to the principle involved and the procedure followed. Every difficulty is anticipated. There are no pitfalls - no ambiguities. We have avoided the introduction of puzzles and conundrums. The pupil has the right to know what every proposition is, and this right is respected throughout - he is not left to guess the intent of the authors. Nor is it presumed that he knows any of these things which he cannot know without schooling or business experience. The book was written for beginners and it is felt that it meets fully the requirements of such a text book. About the Publisher Forgotten Books publishes hundreds of thousands of rare and classic books. Find more at www.forgottenbooks.com
Download or read book Lyons Bookkeeping Vol 2 written by J. A. Lyons and published by Forgotten Books. This book was released on 2017-12-21 with total page 238 pages. Available in PDF, EPUB and Kindle. Book excerpt: Excerpt from Lyons' Bookkeeping, Vol. 2: Parts I and II Bookkeeping has been called applied arithmetic, and for years there has been a growing tendency to teach bookkeeping from its arithmetical side. The Edition of 1913 recognizes the truth that an account is nothing more nor less than a formal statement of a proposition in arithmetic, and that the simple and only proper method of account study is that which approaches the account from its arithmetical side. The account is, therefore, approached in this way in the Edition of 1913. It has not been considered sufficient to call attention, through footnotes and in other ways, to the analogies between bookkeeping and arithmetic. The first 70 pages of Lyons' Bookkeeping have been entirely remade in order to work out the arithmetical approaches to the different accounts and statements in practical detail. Preceding the study of each account and each statement the student is given a list of problems in arithmetic which lead him into an understanding of the theory of that account or statement before he undertakes the study of it as bookkeeping. Thus the pedagogical principle of going from the known to the unknown is made fully available, and the problems themselves are made an integral part of the course, and not Supplementary. Students will not secure the benefits of this carefully devised unfolding of the subject of bookkeeping, however, unless teachers fully grasp the pedagogical idea underlying it. Treated as supplementary work merely, these problems will fail of their purpose. Up to page 179, the Edition of 1913 differs in no respect from the original edition, except for the inclusion Of the groups of problems found on pages 6, 10, 14, 16, 19, 22, 25, 27, 31, 33, 64 and 66. These problems have added eight pages to the length of the book, but they have been put in where they belong without the change of a word or figure else where. The last set in the book (the Dry Goods set) has been changed so as to require the use of the separate-merchandise accounts instead of one general account only. These are the Mdse. Sales, Mdse. Purchases, and Mdse. (trading) Accounts. The Sales Book and the Purchase Book are both used in this set, thus making a complete classification of original entries affecting the merchandise account. It has seemed desirable to Observe the same classification in the ledger accounts. About the Publisher Forgotten Books publishes hundreds of thousands of rare and classic books. Find more at www.forgottenbooks.com This book is a reproduction of an important historical work. Forgotten Books uses state-of-the-art technology to digitally reconstruct the work, preserving the original format whilst repairing imperfections present in the aged copy. In rare cases, an imperfection in the original, such as a blemish or missing page, may be replicated in our edition. We do, however, repair the vast majority of imperfections successfully; any imperfections that remain are intentionally left to preserve the state of such historical works.
Download or read book Lyons Bookkeeping and Accounting written by James A. Lyons and published by . This book was released on 1920 with total page 250 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Lyons Bookkeeping written by James A. Lyons and published by . This book was released on 1909 with total page 160 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Lyons Bookkeeping written by James Alexander Lyons and published by . This book was released on 1910 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Lyons Accounting Series Complete written by James Alexander Lyons and published by . This book was released on 1911 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Lyons Bookkeeping and Accounting Primary Source Edition written by J. A. Lyons and published by Nabu Press. This book was released on 2013-10 with total page 246 pages. Available in PDF, EPUB and Kindle. Book excerpt: This is a reproduction of a book published before 1923. This book may have occasional imperfections such as missing or blurred pages, poor pictures, errant marks, etc. that were either part of the original artifact, or were introduced by the scanning process. We believe this work is culturally important, and despite the imperfections, have elected to bring it back into print as part of our continuing commitment to the preservation of printed works worldwide. We appreciate your understanding of the imperfections in the preservation process, and hope you enjoy this valuable book.
Download or read book Lyons Bookkeeping and Accounting written by James A. Lyons and published by . This book was released on 1920 with total page 246 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Bookkeeping from Vouchers written by James A. Lyons and published by . This book was released on 1913 with total page 235 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Modern Accountant written by James Alexander Lyons and published by . This book was released on 1911 with total page 176 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Methods in Commercial Teaching written by Jay Wilson Miller and published by . This book was released on 1925 with total page 404 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book The Publishers Weekly written by and published by . This book was released on 1924 with total page 1206 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book El Hi Textbooks in Print written by and published by . This book was released on 1961 with total page 350 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Teachers Monographs written by and published by . This book was released on 1916 with total page 356 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Bulletin written by Texas. State Department of Education and published by . This book was released on 1922 with total page 114 pages. Available in PDF, EPUB and Kindle. Book excerpt:
