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 The Principles of Modern Bookkeeping Classic Reprint written by W. R. Hamilton and published by Forgotten Books. This book was released on 2018-02-08 with total page 202 pages. Available in PDF, EPUB and Kindle. Book excerpt: Excerpt from The Principles of Modern Bookkeeping His book does not profess to deal exhaustively with the subject of Bookkeeping as an art, attention being concentrated on its spirit, rather than on its form. All systematic bookkeeping is based on a principle, but on one which modern abbreviations necessarily tend to obscure. The book is an attempt to set forth this principle, and to show that, however obscured it may be, yet it exists, and must be thoroughly grasped by anyone who would become proficient in the art. Such forms as are employed are used only to illustrate the text - they are not given as dogmatic instances of how any particular book keeping problem should be solved. The principle is explained and insisted upon, and it is left to the reader, or his teacher, to apply this principle in any desired direction. I have received, and gratefully acknowledge, valuable criticisms and help from Mr. T. G. 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 Principles of Book Keeping by Double Entry Classic Reprint written by A. Cayley and published by Forgotten Books. This book was released on 2018-02-19 with total page 24 pages. Available in PDF, EPUB and Kindle. Book excerpt: Excerpt from The Principles of Book-Keeping by Double Entry Account of Receipts and Payments. This may be kept as follows: here and in other cases dates Should be inserted when necessary. 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 Rules and Definitions written by Lloyd E. Goodyear and published by Forgotten Books. This book was released on 2018-01-03 with total page 242 pages. Available in PDF, EPUB and Kindle. Book excerpt: Excerpt from Principles, Rules and Definitions: For Bookkeeping The same laws govern the beginning and continu ance of societies, clubs, institutes, colleges and other pub lic institutions. They also are maintained by their money income. 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 Accounting Principles Classic Reprint written by Samuel F. Racine and published by Forgotten Books. This book was released on 2018-02-24 with total page 332 pages. Available in PDF, EPUB and Kindle. Book excerpt: Excerpt from Accounting Principles As to the methods of keeping the records, bookkeeping many be divided into two classes: Single Entry and Double Entry. 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 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 Bookkeeping written by Leslie Whittem Hawkins and published by Forgotten Books. This book was released on 2018-04-21 with total page 218 pages. Available in PDF, EPUB and Kindle. Book excerpt: Excerpt from Bookkeeping: The Principles and Practice of Double Entry; With Exercises, Key and an Appendix of Forms To the uninitiated the term double entry is a mystery, and to many suggests the making of two entries where one would sufiice. There is, however, no mystery about it, and it involves no unnecessary labour. The double-entry system of bookkeeping rests on the principle that business transactions are two fold in their nature, and may, for that reason, be regarded in two aspects, which are represented by two entries. 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 Accountancy Classic Reprint written by Lloyd E. Goodyear and published by Forgotten Books. This book was released on 2017-10-29 with total page 192 pages. Available in PDF, EPUB and Kindle. Book excerpt: Excerpt from Principles of Accountancy Having placed the principles of accountancy in a small separate volume, we are enabled to prepare, by the unit plan, practice sets that severally afiord a business routine which will directly familiarize the student with the commodities, processes, and trade conditions prevail ing in any one of the hundred or more classified lines of business or organized interests. These units are graded, and can be selected from The American Bookkeeping Series, for which this book is the reference in account ancy matters. 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 2017-10-11 with total page 380 pages. Available in PDF, EPUB and Kindle. Book excerpt: Excerpt from Principles of Bookkeeping: Introductory Course, Illustrating the Journal Method of Closing the Ledger 1. It is of first importance that the student should begin his work in accounts at some point where knowledge of his own is readily associated with that systematic arrangement of the record of business transactions termed Bookkeeping. The unknown must come into definite contact with the known if the mind of the learner is to be led step by step to larger understanding. Students who know nothing of accounts are Often very familiar with the buying of household articles, and understand that they get one value by giving some other value in return. The starting point in this text treats of the giving and the receiving Of values, and this feature is developed by a series of graded exercises. 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 and Practice of Book Keeping written by Calvin G. Hutchinson and published by Forgotten Books. This book was released on 2017-11-23 with total page 244 pages. Available in PDF, EPUB and Kindle. Book excerpt: Excerpt from The Principles and Practice of Book-Keeping: Single and Double Entry Mercantile Book-keeping is the recording of financial transactions in a systematic manner. The province of a text-book upon the subject is to explain the method by which certain classes of facts are to be recorded. To convey a knowledge of principles is the only way to make such an explanation clear, but only the inferior laws which govern the manner of recording, are to be considered; the superior laws which govern the facts themselves, belong to the study of Political Economy. The authors of this work have thought best to tell the Story of Accounts in an explanatory manner, illustrating the different topics by facsimiles of memoranda, drafts, notes, checks, account-books. Etc which the trader and merchant use in their daily business, - thus showing the instrument and explaining its nature and application at the same time. By this plan the teacher is left to question as he may find necessary, avoiding any set form of question and answer, which leads to the habit of memorizing, without a complete understanding. The first section of the book treats of the Elementary Principles under lying all account-keeping, showing how the farmer or mechanic can make a simple memorandum of his daily transactions either of sale or pur chase; how he may make a transfer of credit, receive and give notes and at any time take an inventory and valuation of his property. 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 Accounting Classic Reprint written by John Raymond Wildman and published by Forgotten Books. This book was released on 2017-10-21 with total page 372 pages. Available in PDF, EPUB and Kindle. Book excerpt: Excerpt from Principles of Accounting IN presenting this book, the author desires to have understood that it is not a treatise on accountancy. It deals, as the title implies, with the principles of accounting. Accounting may be defined as that science which treats of the systematic compilation and presentation in a comprehensive manner, for administrative purposes, of the facts concerning the financial operations of a business organization. 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 Vol 1 Classic Reprint written by James A. Lyons and published by . This book was released on 2015-08-08 with total page 168 pages. Available in PDF, EPUB and Kindle. Book excerpt: Excerpt from Lyons Bookkeeping, Vol. 1 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 students 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. Experience has taught that when business papers are merely incidental to a course they will be slighted by students. It is but natural that this should be so. When the author himself presents them in such a way that study of them is largely optional, the course being complete without them, what more natural than that the student should be inclined to regard them as superficial embellishments? About the Publisher Forgotten Books publishes hundreds of thousands of rare and classic books. Find more at www.forgottenbooks.com
Download or read book Accounting Principles and Practice Vol 1 Classic Reprint written by George E. Bennett and published by Forgotten Books. This book was released on 2018-02-21 with total page 478 pages. Available in PDF, EPUB and Kindle. Book excerpt: Excerpt from Accounting, Principles and Practice, Vol. 1 The Report Form Of Statement of Profits and Income 292 Statement Of Profits and Income: Illustrative Example. 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 Everyday Bookkeeping Classic Reprint written by Artemas M. Bogle and published by Forgotten Books. This book was released on 2017-10-11 with total page 154 pages. Available in PDF, EPUB and Kindle. Book excerpt: Excerpt from Everyday Bookkeeping Everyday bookkeeping presents an easy method of keeping accounts. It was prepared for the instruction of those who may desire to keep some record but who do not find the methods used in commercial bookkeeping suited to their needs. Each kind of account is treated separately, and the treatment is made elementary enough for a child to understand as soon as the matter treated comes within his or her experience. Not only is each topic treated sepa rately, but each treatment is, in the main, independent of the others. This makes it possible to take up the chapters in any order, and those who wish instruction on a particular point can get that without having to study everything up to that point. The book may thus serve as a handbook on the topics treated. There are taken up also those forms of commercial paper, such as notes, checks, and receipts, for which nearly every one has some use. The business statement is also treated. Following this there are a few exercises in which an account is to be written with each item. This gives a review and it also illustrates the principle of double entry bookkeeping. There are also given suggested forms of books with special columns. These are often convenient for accounts of limited range. Special column books are also treated, as they are extensively used in some lines of business. 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 142 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.
