Bookkeeping and Accounting Exercises, Vol. 1 (Classic Reprint) - Hardcover

R. J. Bennett

9780656750160: Bookkeeping and Accounting Exercises, Vol. 1 (Classic Reprint)

Hardcover

ISBN 10: 0656750162 ISBN 13: 9780656750160

Publisher: Forgotten Books, 2020

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Excerpt from Bookkeeping and Accounting Exercises, Vol. 1

The exercises may be used with any textbook, either for class drills, home work, examinations, or for supplementary work. Part or all of the questions in an exercise may be assigned for a lesson, as the teacher may deem advisable. Review questions are found every tenth exercise, and a general review is given at the end.

Special features of the book are the chapters containing extended discussions of Business Statements, Errors and Trial Balances, Manufacturing, Trading, and Profit and Loss Statements, and Auditing. These are not covered at any great length in textbooks on bookkeeping, and therefore should be of Special interest to the teacher and the student.

Journalizing is given only subordinate place, as modern systems of bookkeeping make use of the Journal to a limited extent. The principle of debit and credit, and the equilibrium of the ledger, however, are constantly kept in mind.

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