Author: W. R. Hamilton
Publisher:
ISBN:
Category : Accounting
Languages : en
Pages : 212

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Book Description

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: 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: W. R. Hamilton
Publisher: Forgotten Books
ISBN: 9781330033425
Category : Business & Economics
Languages : en
Pages : 206

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Book Description
Excerpt from The Principles of Modern Bookkeeping The keeping of books of account is generally considered as a means to an end, rather than as an end in itself - a means to the proper ascertainment of the position of the business concerned in relation to its various affairs, so far as this can be shown by figures From this point of view the shorter the means adopted to secure a result the better. Bookkeeping to-day is not what it was fifty or a hundred years ago, as it has been affected by the general desire to shorten labour The result is that, although good modern bookkeeping is much more efficient than the bookkeeping of a bygone age, yet the very brevity which is its advantage is apt to obscure the principles upon which it is founded. But though to the owner of a business the keeping of books is only a means to an end, yet to the bookkeeper or to the accountant, books are the tools with which he works, and he needs therefore to have complete familiarity with them - a familiarity which can only be attained when he has so grasped the principle on which they are kept as to be able to apply it to every conceivable transaction. 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

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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: 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: 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: Harry M. Rowe
Publisher: Forgotten Books
ISBN: 9780266811565
Category : Business & Economics
Languages : en
Pages : 272

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Book Description
Excerpt from Bookkeeping and Accountancy: Presenting the Art of Bookkeeping in Accordance, With the Principles of Modern Accountancy My principal task has been to simplify the presentation of accountancy so that it may be understood by the average commercial student, and to prepare book keeping sets in various lines of business that would illustrate the application of its principles. 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.