A Comprehensive System of Book-Keeping, by Single and Double Entry (Classic Reprint): Simplified by Detailed Explanations of the Phrases and Books in ... Rules, Tables, Calculations (Classic Reprint) - Softcover

Thomas Richard Johnson

 
9781330338797: A Comprehensive System of Book-Keeping, by Single and Double Entry (Classic Reprint): Simplified by Detailed Explanations of the Phrases and Books in ... Rules, Tables, Calculations (Classic Reprint)

Synopsis

Master double-entry bookkeeping with clear, practical guidance and real-world examples. This instructional book walks you through essential books, terms, and procedures, showing how each entry affects the ledger and financial statements. Perfect for beginners and students seeking a solid, historical approach to accurate accounting.


Through structured rules, explanations, and vendor-style scenarios, you’ll learn how to record cash, purchases, sales, and credits. The text emphasizes accuracy, consistency, and thorough explanations to prevent misunderstandings and legal disputes. It uses a step-by-step format so you can practice posting and balancing as you would in a real business.



  • Rules and explanations that clarify how to classify and post every entry

  • Illustrative questions and answers covering capital, purchases, sales, and notes

  • Guidance on cross-entries, errors, and adjustments using the journal and ledger

  • Practical examples for a grocer and provisions merchant, plus standard table references


Ideal for readers starting a bookkeeping journey or revisiting foundational concepts with a historical, hands-on approach.

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Product Description

Excerpt from A Comprehensive System of Book-Keeping, by Single and Double Entry: Simplified by Detailed Explanations of the Phrases and Books in General Use, and by Numerous Examples, With a Variety of Useful Rules, Tables, Calculations

An introduction to each of the two series is prepared for the reader or pupil, which should be carefully read over several times before looking into the Books, or rather before attempting to open a set for practice.

As it is of the utmost importance that every person should keep a book or books of some kind, in which to record their transactions, they are first introduced to a method of keeping House or Domestic Accounts, which in itself although simple, will be a good initiative, and may lead to practicable economy and be productive of good results. Next, a few examples for a Tradesman or Manufacturer are arranged, which will suffice to illustrate how such entries are or can be made, and in addition is a regular Set of Books by Single Entry. In Double Entry an entire Set of Books and numerous illustrations are given by themselves, which it is hoped will answer all the purposes of elucidating the beauties of that system.

About the Publisher

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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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