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 2017-12-22 with total page 244 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 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 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 248 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 1913 with total page 242 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 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 The United States Catalog Books in Print January 1 1912 written by Marion Effie Potter and published by . This book was released on 1921 with total page 2174 pages. Available in PDF, EPUB and Kindle. Book excerpt:
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Download or read book Cumulated Index to the Books written by and published by . This book was released on 1909 with total page 734 pages. Available in PDF, EPUB and Kindle. Book excerpt:
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