Download or read book The New Inductive Bookkeeping written by Samuel Horatio Goodyear and published by . This book was released on 1911 with total page 266 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book The New Inductive Bookkeeping Classic Reprint written by Samuel Horatio Goodyear and published by . This book was released on 2015-08-09 with total page 262 pages. Available in PDF, EPUB and Kindle. Book excerpt: Excerpt from The New Inductive Bookkeeping The New Inductive Bookkeeping comprises a thorough course in General Bookkeeping, and office and Accountancy Methods. The careful working out of the course will prepare the student for more advanced work where special column books of various kinds are used. The aim of the work is to present, (1) a logical and systematic development of the underlying principles of Debit and Credit; (2) an application of these principles showing the forms and inter-relations of ledger accounts; (3) a further illustration of the principles as applied to Journalizing; (4) a progressive series of sets of transactions, carried out as nearly as possible as in actual business, requiring records illustrating fully all the general methods of modern mercantile accounting and business procedure. The text is bound complete in one volume, and Parts One and Two are also bound in separate volumes. It is believed that the student who masters this course will be well prepared to do-the work required in any ordinary bookkeeping position. 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 The New Inductive Bookkeeping written by Samuel Horatio Goodyear and published by Palala Press. This book was released on 2015-08-31 with total page 262 pages. Available in PDF, EPUB and Kindle. Book excerpt: This work has been selected by scholars as being culturally important, and is part of the knowledge base of civilization as we know it. This work was reproduced from the original artifact, and remains as true to the original work as possible. Therefore, you will see the original copyright references, library stamps (as most of these works have been housed in our most important libraries around the world), and other notations in the work. This work is in the public domain in the United States of America, and possibly other nations. Within the United States, you may freely copy and distribute this work, as no entity (individual or corporate) has a copyright on the body of the work.As a reproduction of a historical artifact, this work may contain missing or blurred pages, poor pictures, errant marks, etc. Scholars believe, and we concur, that this work is important enough to be preserved, reproduced, and made generally available to the public. We appreciate your support of the preservation process, and thank you for being an important part of keeping this knowledge alive and relevant.

Download or read book Principles of Double Entry Bookkeeping Classic Reprint written by Charles M. van Cleve and published by Forgotten Books. This book was released on 2017-09-18 with total page 230 pages. Available in PDF, EPUB and Kindle. Book excerpt: Excerpt from Principles of Double-Entry Bookkeeping What I claim for the book is that it solves the problem of placing double-entry bookkeeping upon a rational basis; and to the best of my knowledge and belief it presents the first and only solution of that problem. It is one of the strangest things in the history of the arts and sciences that this great system of accounting, which, by reason of its compactness and convenience, has come into almost universal use, should have attained so high a degree of development on the practical side, while on the theoretical side it is and always has been in a state of utter confusion. As a rule, the study of a useful art has a certain value as mental discipline; the art of accounting is the one exception to the rule. Aside from the so-called occult sciences, there is nothing which so tends to bewilder the mind and to dull the faculty of reason as the study of double-entry bookkeeping in the form in which it is customary to present it. 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 Principles of Bookkeeping written by George Washington Miner and published by Forgotten Books. This book was released on 2018-04-30 with total page 448 pages. Available in PDF, EPUB and Kindle. Book excerpt: Excerpt from Principles of Bookkeeping: Complete Course Illustrating the Journal Method of Closing the Ledger The modern business world demands of its employees economy and efficiency, and the commercial training in our schools, to be successful, must meet this demand of' the business world by texts whose value is educational as well as practical. Such a text the authors have tried to furnish in this volume. Their aim has been an elementary book which shall present a simple, practical study of the basic facts of book keeping in a manner that will command the interest of the pupil and that will impress upon his mind the methods and practices of the office as well as the duties and technical knowledge and vocabulary of the bookkeeper and the accountant. The grading and development of the work, its classification, the terms used, and the forms adopted all have the same aim, the making of an efficient, well-informed bookkeeper. To apply a principle is of far more practical value than the ability to define it, and in this text principles are described and applied by the pupils before they are formally defined for them. This inductive method, characteristic of the entire book, stimulates the pupil to think for himself and to cultivate the self-reliance and independence so univer sally demanded of him. The numerous exercises and illustrations used in the approach to a given subject, and the many and varied reviews and problems, are positive factors in appealing to and developing this independence. As a basis for the elementary work, the authors have adopted the pupil's own knowledge of simple business transactions, - the exchange of values with which he is already familiar in the buying of many of the articles used in the home. Thus the new subject is approached with confidence through well-known operations. A number of sets are arranged for business practice which may be carried out as fully as the instructor desires; for since all of this work is optional, it may be fitted to the needs of the individual class. The business practice may be omitted in any set at the discretion of the instructor. 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 An Inductive and Practical Treatise Book Keeping by Single and Double Entry written by S. W. Crittenden and published by Forgotten Books. This book was released on 2017-10-18 with total page 324 pages. Available in PDF, EPUB and Kindle. Book excerpt: Excerpt from An Inductive and Practical Treatise Book-Keeping by Single and Double Entry: Designed for Commercial Institutes, Private Students, and Practical Accountants; Containing Four Sets of Books by Single Entry, and Six Sets by Double Entry The distinctive characteristics of the high-school edition are noticed in the Brief Plan of the work, which follows this Preface. 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 Theory of Bookkeeping Classic Reprint written by O. M. Powers and published by . This book was released on 2015-07-09 with total page 130 pages. Available in PDF, EPUB and Kindle. Book excerpt: Excerpt from Theory of Bookkeeping Bookkeeping is the science of accounts and the systematic method of keeping business records. The system of bookkeeping now in use throughout the Western world originated with the Venetians about the close of the fifteenth century, and was an outgrowth of the extensive commerce carried on by Venice, Florence, and other Italian cities at that time. Single Entry is a method of bookkeeping in which a record is kept of accounts with persons only. The customers are charged with purchases or credited with payments, but no record is kept of the merchandise or other properly which enters into the transaction. This method is open to the objection that the record is incomplete. Single entry is little used except in very small concerns. Double Entry, as its name implies, is a method of keeping accounts in which every debit has a corresponding credit. Under this method the commodities or things which enter into the business are debited and credited the same as persons, thus furnishing a record of the cash, goods or other property belonging to the business. Since every debit must have a credit of equal amount, the books should always be in balance, and this equilibrium of debit and credit is a test of their correctness. Debtor and Creditor. A debtor is one who owes a debt. A creditor is one to whom a debt is owing. These two classes of persons embrace all with whom any house sustains business relations. They are diametrically opposite in character. The one has cost the business something and the other has produced or furnished the business something. One of these classes we will charge; the other we will credit. 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 Bookkeeping and Business Practice Classic Reprint written by Wallace H. Whigam and published by Forgotten Books. This book was released on 2018-02-08 with total page 154 pages. Available in PDF, EPUB and Kindle. Book excerpt: Excerpt from Bookkeeping and Business Practice IN the preparation of this text, two aims have been constantly kept in view, viz To present the subject so that the pupil may derive the greatest possible cultural bene fit, and to make the work practical; that is, to make it conform as nearly as possible to the methods and practices of the business world. The inductive method of development is followed in this text whenever the nature of the subject makes it practicable. As far as possible, long discussions of theoretical points have been avoided. Subjects have not been-introduced more rapidly than the average pupil is capable of comprehending the theory and processes involved. Through out the text it has been the aim to lead the pupil to make use of his previous knowledge. In the beginning, the account rather than the journal has been introduced. First, because the inductive method of development lends itself more readily to this order of presentation. Second, because by this order the pupil concentrates his powers upon one kind of value received and disposed of, and also because the pupil immediately realizes that his work is productive of results. If the journal is introduced at the beginning, the pupil works unintelligently because he does not comprehend the purpose of what he is required to do. Third, because this is the historical order of the develop ment of bookkeeping. At first the ledger was the original book of entry, and still is in many instances, while the journal never has been regarded as a book of original entry. Fourth, because this order of presentation is advocated by the best accountants. This text is divided into lessons, and what is required of the student is definitely stated. In the average text-book on bookkeeping, such directions are nearly always lacking, making it extremely difficult to determine what is wanted. Theoretical bookkeeping and business practice are included in one text. The aim has been to give sufficient exercise in the making of bookkeeping records thoroughly to familiarize the pupil with the forms and the language of the subject before he is called upon to write and receive the business papers that are necessary in the second part of the text. It is the common experience of teachers that pupils beginning the subject with the business practice always regard bookkeeping proper as of secondary importance. 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 Business Bookkeeping and Practice written by Warren H. Sadler and published by Forgotten Books. This book was released on 2017-11 with total page 210 pages. Available in PDF, EPUB and Kindle. Book excerpt: Excerpt from Business Bookkeeping and Practice: A New Work That Presents an Old Subject in a New Way Presenting the Theory of Accounts by the Inductive Method and Illustrating the Principles of Bookkeeping and the Best Practice of Experienced Bookkeepers in Modern Accounting When a person (the receiver) receives something of value from as, without giving value in return, we debit that person. 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 The Universal System of Practical Bookkeeping Classic Reprint written by C. Snyder and published by Forgotten Books. This book was released on 2017-09-15 with total page 198 pages. Available in PDF, EPUB and Kindle. Book excerpt: Excerpt from The Universal System of Practical Bookkeeping This work is designed as a text-book on theoretical and practical Double-entry Book keeping, and is planned for use in public and private schools and colleges, and for self instruction. With a view to facilitating the study and mastery of the fundamental principles of the subject, the theoretical part of the work is made as concise as possible, all unnecessary or unimportant matter being omitted. At the same time, subjects of importance to a broad knowledge of the science, but generally neglected in other text-books, are here given the careful treatment their importance warrants. In the short graded exercises and in the detailed business series the principles of book keeping are applied, as they are mastered, to office practice, to the recording of practical business transactions, and to the ordinary routine of mercantile business. The series gives practice, not only in the use of general and auxiliary books of entry and record, but of many common business forms and papers as well. 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 The Principles of Bookkeeping Classic Reprint written by John Albert Carlill and published by Forgotten Books. This book was released on 2017-09-11 with total page 130 pages. Available in PDF, EPUB and Kindle. Book excerpt: Excerpt from The Principles of Bookkeeping Again, as the architect designs his building to fit the shape of his piece of land, so a bookkeeper who understands the principles of his work has not his mind cramped and stunted, and feels at liberty to modify his methods to suit the nature of the business. He has more boldness to judge whether a practice is right or wrong, under the circumstances, instead of simply whether it has been the custom or no. It would seem, therefore, that the principles Should be the first things to be mastered, whereas, in practice, they are frequently the last to be learned. In most Offices, although much of the detail of Bookkeeping is performed by the junior clerks, they do not see how the accounts are finally closed and, though they may be taught to keep the accounts with the customers of.the firm perfectly accurate, they do not learn how the impersonal accounts are treated, so as to Show the benefits accruing to the firm, for the advantage of which the business is solely conducted. Occasionally, persons are found who have kept books for a long period, but having simply followed on with entries similar to those which had been previously made, they have managed to get through their work without fully knowing the why and the Wherefore of it. As we should hardly call a person a musician who could not read music, so we can hardly call a person a bookkeeper who has only learned his work by rote. The consequence is that, if any entries are required of an unusual character, such persons are quite at a loss, and it does not occur to them, or they dare not venture, to make any alteration in their system, even though it may be causing them unnecessary trouble. As an illustration, the Journal in a business having almost world-wide fame, showed a curious specimen of a minor inaccuracy. The entries were correctly written in and posted. 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 The Philosophy of Bookkeeping Classic Reprint written by George Radford and published by Forgotten Books. This book was released on 2016-11-27 with total page 56 pages. Available in PDF, EPUB and Kindle. Book excerpt: Excerpt from The Philosophy of Bookkeeping It is then very easy to see that the difference between these two sides represents what we have left, the remainder or balance in our hands This balance changes with every change made on either side. If we receive more the balance rises, if we spend more it sinks; but it is quite clear that we cannot in hard cash spend more than we have got; so that the Cr. Side can never become larger than the Dr. Side; it can only become equal to it, and then our balance becomes nil, we have nothing left. 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 Classic Reprint written by J. A. Lyons and published by Forgotten Books. This book was released on 2016-09-08 with total page 246 pages. Available in PDF, EPUB and Kindle. Book excerpt: Excerpt from Lyons' Bookkeeping and Accounting Bookkeeping is the systematic recording of business transactions in books provided for that purpose. Good bookkeeping furnishes the management with any desired financial information concerning the business, on short notice, and results from a good system and a competent bookkeeper. The Terms Debit and Credit, and the fundamental rules governing their use, have been handed down for generations. There has been and can be no change in the principles of bookkeeping but there has been decided improvement in the application of these princi ples to the records of modern business. The Owner or proprietor of the business, no matter what its nature, is sometimes referred to in this textbook as the Merchant; more frequently persons, firms or corpora tions are mentioned by name as the owners or proprietors. 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 20th Century Bookkeeping and Accounting written by James W. Baker and published by Forgotten Books. This book was released on 2016-08-18 with total page 316 pages. Available in PDF, EPUB and Kindle. Book excerpt: Excerpt from 20th Century Bookkeeping and Accounting: A Treatise on Modern Bookkeeping, Accounting, and Business Customs, as Illustrated in the "Business Transactions" Which Accompany This d104 The successful business man should know that a profit will result from the transactions in connection with his business before they are completed. To deter mine this he should have such information as will show the detailed operating cost, ' the profit from trading or other Operations, the net profit for each fiscal period, its source, and the increase or decrease over previous periods. A report concerning the failure or suspension of a business, accompanied with the statement that the creditors will not know what percentage of their claim may be collected until the experts have audited the books, indicates that the manage ment did not have all the facts available in connection with the business. Such a statement is so common in the newspaper announcement of failures that it sug gests a connection between accounting and success. If these conditions are to be improved, it is necessary to teach the correct principles of accounting and the best practice in applying them. The bookkeeping student of to-day is the bookkeeper or business man of to-morrow. If he has a knowledge of the correct principles, as bookkeeper, he will apply them, or, as manager, he will see that they are applied by the bookkeeper. The purpose of this text is to present the correct principles of bookkeeping and accounting, - principles advocated and practiced by modern bookkeepers and accountants. The information upon which it is based was obtained from standard authorities on accounting and from consultations with practicing book keepers and accountants. The text is prepared primarily for the student and not for the practicing book keeper or accountant. The presentation permits the beginner to master first the simple principles of accounting as applied in a small business. When he understands these, he can then appreciate the more complicated principles of accounting necessary in recording the transactions for a business of extensive operations. A study of the text would result in only a theoretical knowledge of the subject. Practice is necessary in applying the principles. This practice is provided in the sets that accompany the text. Each set has its outline of accounts based on the nature of the business and the number of transactions in connection therewith. 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 Fundamentals of Accounting Vol 1 of 2 written by S. Bernard Koopman and published by Forgotten Books. This book was released on 2017-10-11 with total page 512 pages. Available in PDF, EPUB and Kindle. Book excerpt: Excerpt from Fundamentals of Accounting, Vol. 1 of 2: Principles and Practice of Bookkeeping This work represents an endeavor to provide suitable text material covering the basic principles of accounting and book keeping practice in convenient form for instruction by the class method. It is the result of years of experience both in the class room and in business and its methods have brought uniformly good results. The material here presented is designed as a one-year course for students beginning the subject. Since a student's use of the general principles of accounting depends on his ability to apply them intelligently, his basic training is of vital impor tance. His first steps must be taken with care. In this treatise the correct point of view is held constantly before him, the subject being developed logically and easily in a well-graded course. Ample drill material is provided at the end of each chapter in the form of carefully graded problems to fix the principles treated. Not all the problems in every chapter may be required for every class. It is suggested that the teacher proceed with the new chapter as soon as the pupils can apply the principles discussed. A second book is in course of preparation and will be ready within a year. The two books will present the materials usually covered in high school courses. 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 Bookkeeping and Accounting Classic Reprint written by Joseph J. Klein and published by Forgotten Books. This book was released on 2017-12 with total page 474 pages. Available in PDF, EPUB and Kindle. Book excerpt: Excerpt from Bookkeeping and Accounting Everyday business consists, in the, main, of buying and selling, receiving and disbursing money, issuing and redeeming notes, and of other similar activities. These activities are known as transactions, and it is the function of bookkeeping to record these transactions clearly, concisely and completely. The modern business man seeks short cuts. He has no sympathy with circumlocution in speech or in written records. To him bookkeep ing is simple. It is merely a shorthand transcript of the occurrences in which he has played an important part. He feels that, as he has learned, without prolonged study, to understand the story written in his books - a story which to him is so simple - there is very little warrant for long-drawn-out courses of schooling to train his clerks and assistants. And, in truth, there is much justification for his point of view. Various mechanical bookkeeping devices are on the market. Book keeping by machinery, as one advertiser styles his particular product. Has secured for itself a firm place in the business offices of America. But no one should be led to believe that any machine, at present avail able, has made bookkeeping obsolete. Machinery reduces the routine bookkeeping burden to a minimum, but it makes no attempt to sup plant knowledge of principles and human thought. While mechanical devices have made easier the task of the bookkeeper, they have at the same time served to accentuate the need of a thorough understanding of the science of accounts. The author, a number of years ago, acquired considerable experience in presenting the subject of bookkeeping to immature students as well as to adults. His experience led him irresistibly to the conclusion that the subject of bookkeeping may be so simplified that, while retaining all its necessary comprehensiveness, it may, nevertheless, be imparted to willing minds within a period of time much shorter than that hitherto devoted to it in the school curriculum. He believes that the way to shorten the period of school study has been clearly indicated in the present text. The methods which he has employed are not unique. 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 The Theory of Accounts Classic Reprint written by Frederick Samson Tipson and published by Forgotten Books. This book was released on 2017-11-24 with total page 140 pages. Available in PDF, EPUB and Kindle. Book excerpt: Excerpt from The Theory of Accounts I. State the essential principles of double entry book keeping and show wherein it differs from single entry bookkeeping. 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.