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Accounting Theory and Practic, Vol. 1: A Text-Book for Colleges and Schools of Business Administration (Classic Reprint) - Softcover
Synopsis
Excerpt from Accounting Theory and Practic, Vol. 1: A Text-Book for Colleges and Schools of Business Administration
The basic soundness of the method of instruction in Accounting developed in this book has received substantial demonstration throughout five years of test. The Introduction to the first edition contained the following statement regarding the development of the subject:
"The method of approach as given in this volume is perhaps not orthodox but it has seemed that the student, given an understanding of the purpose which the accounting records are to serve, will be able to make that record with real intelligence instead of by rule-of-thumb. Accordingly, the balance sheet and the profit and loss statement are presented first, as the goal towards which all record-keeping looks. The student is taught to analyze business facts and conditions from the very beginning. He is then led, step by step, through the use of non-technical terms, into the ledger, where he sees the way in which the data which he has been using are summarized. The books of original entry are next explained, and the method by which the information is classified as it is brought onto the books. Finally, the business papers and documents which constitute the source of all entries are described."
To quote again from the original Introduction: "The subject is developed in such a way that the student knowing something of bookkeeping has little or no advantage over the one without such knowledge. This book has been written for the use of students in our colleges and universities desiring a first course in accounting. It gives the scope of the work in accounting offered in the first year of the School of Business of Columbia University."
The method then advocated and used in a few institutions has become quite generally accepted.
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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.
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Accounting Theory and Practic, Vol. 1 (Classic Reprint)
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Paperback. Condition: New. Print on Demand. This book provides the foundation for accounting instruction by demonstrating the basic methodology that simplifies complex business records into easily managed data. The author begins by introducing the balance sheet and profit and loss statement as the ultimate goal of accounting. It also describes the working sheet, used to summarize period results, and the controlling account, which helps organize data into a coherent whole. The text explains the features of partnership and corporate accounting, discussing treasury stock, bond interest, and sinking funds. It concludes by addressing special accounting practices, including balance sheet valuation and buying, all with the aim of establishing a firm grasp of accounting fundamentals. 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 # 9781330272466_0
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Accounting Theory and Practic, Vol 1 A TextBook for Colleges and Schools of Business Administration Classic Reprint
Seller: PBShop.store UK, Fairford, GLOS, United Kingdom
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PAP. Condition: New. New Book. Shipped from UK. Established seller since 2000. Seller Inventory # LW-9781330272466
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Accounting Theory and Practic, Vol 1 A TextBook for Colleges and Schools of Business Administration Classic Reprint
Seller: PBShop.store US, Wood Dale, IL, U.S.A.
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PAP. Condition: New. New Book. Shipped from UK. Established seller since 2000. Seller Inventory # LW-9781330272466
Quantity: 15 available