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 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 1913 with total page 242 pages. Available in PDF, EPUB and Kindle. Book excerpt:

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 ED OF 1913 P written by James Alexander 1861-1920 Lyons and published by Wentworth Press. This book was released on 2016-08-27 with total page 244 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 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 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.

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Download or read book Capital in the History of Accounting and Economic Thought written by Jacques Richard and published by Routledge. This book was released on 2021-11-29 with total page 94 pages. Available in PDF, EPUB and Kindle. Book excerpt: Starting with the first "scientific" economists such as Cantillon (1755) and Quesnay (1758) and ending with Piketty (2019), this book explores the treatment of the concept of capital in the history of accounting and economic thought. The work provides a rare juxtaposition of the reasoning, discourse and writings of accountants and economists. With regard to ‘capital’, this approach highlights the ongoing struggle between these "uncongenial twins" – as Kenneth Boulding put it – for primacy in analysing, and utilising, capitalism. But if they are certainly "uncongenial", the book also argues that it is wrong to ever classify these two disciplines as "twins" because they have taken very different paths ever since scientism came to dominate in economics and ethical and moral considerations were put to one side. This book will be of significant interest to readers to history of economic thought, critical accounting and heterodox economics.

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