Excerpt from Account-Keeping in Principle and Practice
The authors in the course of the general practice of their pro fession, and also in their experience of the educational side of accounting, have found a tendency to rule-oi - thumb methods in account-keeping, due in large measure to too exclusively teaching by example. While agreeing in general With this practical method of instruction, undue emphasis upon it leads to the study of the practice rather than the principles. This work has been prepared primarily to give a clear exposition of the prin ciples of book-keeping in a readable form to enable the student to grasp the nature of the transactions and the reasons, account ing and legal, underlying the accepted methods of dealing with them. In view of the giant strides being made in these days in accounting and business organisation generally, there is a great need for holding firmly to established principles and sitting more loosely to hard-and-fast rules, and the following chapters are therefore insistent on the principles rather than on the methods of application. These methods must be so elastic as to vary With the particular requirements of every business, Whether these variations be due to the nature of the business, its size, its constitution, or other general or special conditions under Which it is conducted. It is believed that the work Will contri bute to the efficiency not only of accountancy students, but of business men generally and those who are handicapped by not having made a systematic study of book-keeping but yet find themselves faced With accounting problems in their daily work.
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.
"synopsis" may belong to another edition of this title.
Seller: Forgotten Books, London, United Kingdom
Paperback. Condition: New. Print on Demand. Step into the world of accounting with this comprehensive guide! The author meticulously lays the groundwork for understanding the principles of double-entry bookkeeping, guiding readers through essential concepts such as debits, credits, and the distinction between real, personal, and profit and loss accounts. With a focus on historical context, the book places this historical practice within the broader evolution of business organisation. The author delves into thematic depth, exploring the double-entry system's impact on financial reporting and its role in shaping modern accounting practices. Each chapter provides valuable insights, making this book an invaluable resource for students, accounting professionals, and anyone seeking to master the fundamentals of accounting. This book is a reproduction of an important historical work, digitally reconstructed using state-of-the-art technology to preserve the original format. In rare cases, an imperfection in the original, such as a blemish or missing page, may be replicated in the book. print-on-demand item. Seller Inventory # 9781330082614_0
Quantity: Over 20 available
Seller: PBShop.store US, Wood Dale, IL, U.S.A.
PAP. Condition: New. New Book. Shipped from UK. Established seller since 2000. Seller Inventory # LW-9781330082614
Seller: PBShop.store UK, Fairford, GLOS, United Kingdom
PAP. Condition: New. New Book. Shipped from UK. Established seller since 2000. Seller Inventory # LW-9781330082614
Quantity: 15 available