Standard Book-Keeping by Single and Double Entry: With Appendix Containing Chapters on Precis Writing and Indexing, Commercial Terms, Telegraphic ... and Filing Business Papers (Classic Reprint) - Hardcover
Synopsis
Excerpt from Standard Book-Keeping by Single and Double Entry: With Appendix Containing Chapters on Precis Writing and Indexing, Commercial Terms, Telegraphic Despatches, and Filing Business Papers
The plan of this work being somewhat different from that of those on Book-keeping we already have, a few words in justification may be necessary. That justification finds its ground mainly in the anxiety of the authors to remove, as much as possible, the difficulties which beset the path of the young scholar on his first approach to this subject. Long lists of definitions of terms which are of no immediate use, and a formidable array of the books required are, doubtless, calculated to have a confusing effect upon his mind. Accordingly, no definitions are given at the outset but such as are absolutely necessary. As assets and liabilities are, in this country, so often connected with Notes, it is necessary he should know some thing of the nature of a Promissory Note and an Acceptance. We have, therefore, made some introductory remarks in reference to them. After this, he is brought at once face to face with the ultimate object of a set of accounts; and his every day knowledge and experience, and his own good sense, are then chiefly depended on for an intelligent appreciation on his part of the best mode of arriving at that object. With a View to this, the nature and form of an account are explained; examples are given of the separate different accounts showing assets, liabilities, losses and gains and then a connected series of transactions originating a connected series of accounts, and resulting in his constructing a Double Entry Ledger before he knows even the name of the book. The idea, in fact, has been to cheat him into making it unawares.
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