I. C. S. Reference Library: A Series of Textbooks Prepared for the Students of the International Correspondence Schools and Containing in Permanent Form the Instruction Papers Examination Questions, and Keys Used in Their Various Courses

International Correspondence Schools

ISBN 10: 0331529963 / ISBN 13: 9780331529968

Published by Forgotten Books, 2018

About this Item

New Book. Shipped from UK. Established seller since 2000.

Seller Inventory # LW-9780331529968

Bibliographic Details

• Title: I. C. S. Reference Library: A Series of Textbooks Prepared for the Students of the International Correspondence Schools and Containing in Permanent Form the Instruction Papers Examination Questions, and Keys Used in Their Various Courses
• Publisher: Forgotten Books
• Publication Date: 2018
• Language: English
• ISBN 10: 0331529963
• ISBN 13: 9780331529968
• Binding: PAP
• Condition: New
• Weight: 1118 grams

About this title

Synopsis

Excerpt from I. C. S. Reference Library: A Series of Textbooks Prepared for the Students of the International Correspondence Schools and Containing in Permanent Form the Instruction Papers Examination Questions, and Keys Used in Their Various Courses

In some sets of books, double entry is combined with single entry to the extent that accounts are kept with Merchandise, Expenses, Freight, and Wages, for the purpose of showing how much merchandise was bought and sold 'and how much was paid out for expense. When such accounts are kept, they are simply balanced and ruled 06 at the time of closing the books for any business period.

In double-entry bookkeeping an account is kept with every class of property dealt in and with Expense, etc., as well as with every person dealt with. A debit and credit entry is made for every transaction, thus making an entry to two or more accounts, according to the number affected by the transaction; that is to say, every time an account is debited, some other account must be credited for the same amount, hence the term double entry.

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