Principles of Double-Entry Bookkeeping (Classic Reprint) PDF Download
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Author: Charles M. van Cleve
Publisher: Forgotten Books
ISBN: 9781528084130
Category : Business & Economics
Languages : en
Pages : 230
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Book Description
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.
Author: Charles M. van Cleve
Publisher: Forgotten Books
ISBN: 9781528084130
Category : Business & Economics
Languages : en
Pages : 230
Get Book Here
Book Description
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.
Author: W. R. Hamilton
Publisher: Forgotten Books
ISBN: 9780484056434
Category : Business & Economics
Languages : en
Pages : 202
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Book Description
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.
Author: John Albert Carlill
Publisher: Forgotten Books
ISBN: 9781528444354
Category : Business & Economics
Languages : en
Pages : 130
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Book Description
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.
Author: A. Cayley
Publisher: Forgotten Books
ISBN: 9780656948017
Category : Business & Economics
Languages : en
Pages : 24
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Book Description
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.
Author: Lloyd E. Goodyear
Publisher: Forgotten Books
ISBN: 9780428276980
Category : Business & Economics
Languages : en
Pages : 242
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Book Description
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.
Author: Samuel F. Racine
Publisher: Forgotten Books
ISBN: 9780666256171
Category : Business & Economics
Languages : en
Pages : 332
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Book Description
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.
Author: S. Bernard Koopman
Publisher: Forgotten Books
ISBN: 9780265153932
Category : Business & Economics
Languages : en
Pages : 512
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Book Description
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.
Author: George Washington Miner
Publisher: Forgotten Books
ISBN: 9780366322565
Category : Business & Economics
Languages : en
Pages : 448
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Book Description
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.
Author: Leslie Whittem Hawkins
Publisher: Forgotten Books
ISBN: 9780331578560
Category : Business & Economics
Languages : en
Pages : 218
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Book Description
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.
Author: Lloyd E. Goodyear
Publisher: Forgotten Books
ISBN: 9780265913857
Category :
Languages : en
Pages : 192
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Book Description
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.
