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Author: S. Irving Strayer
Publisher: Forgotten Books
ISBN: 9780666043573
Category : Business & Economics
Languages : en
Pages : 260
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Book Description
Excerpt from Modern Bookkeeping Accounting and Business Practice In order that the student may easily and quickly acquire a practical working knowledge of Double Entry Bookkeeping, he is taught the principles in the following order: First. How to keep the Cash Book;-when to debit cash, when to credit cash, what explana tions to use; how to balance cash daily, how to open and keep a bank account, and how to reconcile the bank balance. Second. When to debit and when to credit Personal accounts, Property accounts, Expense accounts, and the principle of Double Entry Bookkeeping. Third. How to keep the Journal; what to enter in the Journal and what in the Cash Book; how to Post; how to take a Trial Balance; the proper forms of Bills or Invoices and Statements; the importance of Collections and how to make them. Fourth. How to Open a New Set of Books and how to keep Stock accounts. Fifth. How to keep Private accounts; the Loss and Gain account; how to make up a Six Column Statement; and how to Close a Set of Books. Sixth. About Notes and Drafts; how to keep a Bills Receivable account and a Bills Payable account; how to keep the Bill Book; how to keep an Interest and Discount account. Seventh. About the indexing of the Ledger, the arrangement of accounts in the Ledger, the use of a General Ledger, a Sales Ledger and a Purchase Ledger. Eighth. About the use of Columnar Books; the use of a Sales Book, an Invoice Book, and a Petty Cash Book. Ninth. About the subdivision of the Merchandise account - the Merchandise Purchases account; the Cash Discount on Purchases account; the Purchases Returned account; the Freight Inward account; the Merchandise Sales account; the Cash Discount on Sales account; the Sales Returned account and the Freight Outward account. 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.
Author: S. Irving Strayer
Publisher: Forgotten Books
ISBN: 9780666043573
Category : Business & Economics
Languages : en
Pages : 260
Get Book Here
Book Description
Excerpt from Modern Bookkeeping Accounting and Business Practice In order that the student may easily and quickly acquire a practical working knowledge of Double Entry Bookkeeping, he is taught the principles in the following order: First. How to keep the Cash Book;-when to debit cash, when to credit cash, what explana tions to use; how to balance cash daily, how to open and keep a bank account, and how to reconcile the bank balance. Second. When to debit and when to credit Personal accounts, Property accounts, Expense accounts, and the principle of Double Entry Bookkeeping. Third. How to keep the Journal; what to enter in the Journal and what in the Cash Book; how to Post; how to take a Trial Balance; the proper forms of Bills or Invoices and Statements; the importance of Collections and how to make them. Fourth. How to Open a New Set of Books and how to keep Stock accounts. Fifth. How to keep Private accounts; the Loss and Gain account; how to make up a Six Column Statement; and how to Close a Set of Books. Sixth. About Notes and Drafts; how to keep a Bills Receivable account and a Bills Payable account; how to keep the Bill Book; how to keep an Interest and Discount account. Seventh. About the indexing of the Ledger, the arrangement of accounts in the Ledger, the use of a General Ledger, a Sales Ledger and a Purchase Ledger. Eighth. About the use of Columnar Books; the use of a Sales Book, an Invoice Book, and a Petty Cash Book. Ninth. About the subdivision of the Merchandise account - the Merchandise Purchases account; the Cash Discount on Purchases account; the Purchases Returned account; the Freight Inward account; the Merchandise Sales account; the Cash Discount on Sales account; the Sales Returned account and the Freight Outward account. 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.
Author: Stephen T. Willis
Publisher: Forgotten Books
ISBN: 9781396240546
Category : Business & Economics
Languages : en
Pages : 100
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Book Description
Excerpt from Modern Bookkeeping and Business Practice Acrossthe face of this draft you should write in red ink: Accepted, Feb. 13, loco, followed bv vour signature. The accented draft is called an accept ance, and has the same force as a note, being now your promise to pay the amount stated. Prior to acceptance it is merely a request. Make a copy of the draft with the acceptance written across the lace. 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.
Author: James William Baker
Publisher: Forgotten Books
ISBN: 9780266862758
Category : Business & Economics
Languages : en
Pages : 308
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Book Description
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 Work The third set is intended to teach the principles of corporation bookkeeping, the special accounts required in a corporation set of books, special ruling in all books of original entry, special or con trolling accounts, the modern form of the cash journal and the advantage of loose leaf books. By transactions in the work and supplementary exercises, he is taught the correct entry to make when two corporations consolidate and the stock of one is issued to stockholders of the other in payment for the stock they hold. 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.
Author: James W. Baker
Publisher: Forgotten Books
ISBN: 9780484518758
Category : Business & Economics
Languages : en
Pages : 314
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Book Description
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 Text 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.
Author: S. Irving Strayer
Publisher: Hardpress Publishing
ISBN: 9781290957243
Category :
Languages : en
Pages : 266
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Book Description
Unlike some other reproductions of classic texts (1) We have not used OCR(Optical Character Recognition), as this leads to bad quality books with introduced typos. (2) In books where there are images such as portraits, maps, sketches etc We have endeavoured to keep the quality of these images, so they represent accurately the original artefact. Although occasionally there may be certain imperfections with these old texts, we feel they deserve to be made available for future generations to enjoy.
Author: James William Baker
Publisher: Forgotten Books
ISBN: 9780265154700
Category : Business & Economics
Languages : en
Pages : 390
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Book Description
Excerpt from 20th Century Bookkeeping and Accounting: A Treatise on the Principles of Accounting and Bookkeeping Practice Applied by Modern Bookkeepers and Accountants 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 by 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 today is the bookkeeper or business man Of tomorrow. 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 under stands these, he can then appreciate the more complicated principles of accounting necessary in recording the transactions for a business of extensive operations. 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.
Author: James Louis Montgomery
Publisher: Forgotten Books
ISBN: 9781528406772
Category : Business & Economics
Languages : en
Pages : 386
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Book Description
Excerpt from Modern Book-Keeping and Business Practice Balance. Bill-book. Barrel. Bags. Bank: Book. Black. Bales. Buyer's Option. Bought. Brought. Bushel. 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.
Author: S Irving Strayer
Publisher: Legare Street Press
ISBN: 9781022762084
Category :
Languages : en
Pages : 0
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Book Description
An indispensable resource for anyone interested in business and finance, providing clear and concise explanations of key accounting terms and concepts, as well as practical tips for managing your finances. 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 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. 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.
Author: W. J. Ross
Publisher: Forgotten Books
ISBN: 9780265928103
Category : Business & Economics
Languages : en
Pages : 162
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Book Description
Excerpt from The Elements of Bookkeeping and Business Practice: Arranged in a Practical Series From the Simplest, to the Most Advanced, Modern Methods My labor has been directed toward placing in the hands of those* who are totally ignorant of the science, a book that takes that fact into careful consideration; and to those who have more or less knowledge, a bwk to afford reliable information on a variety of subjects appertaining to good business records. 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.
Author: John G. Kirk
Publisher: Forgotten Books
ISBN: 9780266089940
Category : Business & Economics
Languages : en
Pages : 128
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Book Description
Excerpt from Bookkeeping for Modern Business: Advanced Course The same general plan which characterizes the elementary course has been followed in the advanced course. Each new principle is presented in the same clear and concise manner, using, when possible, the ledger account as the basis of all explanation, and thereby illustrating clearly the theory of debit and credit. Some of the more important subjects included here, and not ordinarily illustrated or discussed in texts of this kind are: construction of accounts; classification of accounts; valuation accounts; reserve accounts; divisional profit and loss accounts; controlling accounts; contingent liability; renewal of notes; partial payment of notes; protested notes; goodwill; columnar books; subsidiary ledgers both in bound and loose-leaf form; working form for closing the ledger; turnover; turnover of stock; ten column working sheet; calculation of percentages; graphical methods of presenting facts; comparative profit and loss statements; comparative balance sheets; schedules; exhibits, etc. These subjects are in harmony with modern bookkeeping and in conformity with sound theory and general practice. Then, as a means of providing necessary drill in bookkeeping technique and routine, the accounts and books of original entry are introduced. The papers, forms, and records peculiar to one special line of business are used until the student has become thor oughly familiar with them. In this way the student is permitted to devote all his time to the more practical phases of bookkeeping. An effort has been made throughout to use the most modern types of classification of accounts and financial statements, and the method of closing the ledger which has the approval of business men and accountants. In presenting each subject, the approach has been made so simple and obvious that the student has little difficulty in preparing his work in a clear and concise manner. The treatment of columnar books, for example, illustrates and explains the columnar books so clearly that the student has little difficulty in applying the theory of debit and credit to each special column. 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.
