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Author: Charles M. van Cleve Publisher: Forgotten Books ISBN: 9781528084130 Category : Business & Economics Languages : en Pages : 230
Book Description
Excerpt from Principles of Double-Entry Bookkeeping What I claim for the book is that it solves the problem of placing double-entry bookkeeping upon a rational basis; and to the best of my knowledge and belief it presents the first and only solution of that problem. It is one of the strangest things in the history of the arts and sciences that this great system of accounting, which, by reason of its compactness and convenience, has come into almost universal use, should have attained so high a degree of development on the practical side, while on the theoretical side it is and always has been in a state of utter confusion. As a rule, the study of a useful art has a certain value as mental discipline; the art of accounting is the one exception to the rule. Aside from the so-called occult sciences, there is nothing which so tends to bewilder the mind and to dull the faculty of reason as the study of double-entry bookkeeping in the form in which it is customary to present it. 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.
Author: Charles M. van Cleve Publisher: Forgotten Books ISBN: 9781528084130 Category : Business & Economics Languages : en Pages : 230
Book Description
Excerpt from Principles of Double-Entry Bookkeeping What I claim for the book is that it solves the problem of placing double-entry bookkeeping upon a rational basis; and to the best of my knowledge and belief it presents the first and only solution of that problem. It is one of the strangest things in the history of the arts and sciences that this great system of accounting, which, by reason of its compactness and convenience, has come into almost universal use, should have attained so high a degree of development on the practical side, while on the theoretical side it is and always has been in a state of utter confusion. As a rule, the study of a useful art has a certain value as mental discipline; the art of accounting is the one exception to the rule. Aside from the so-called occult sciences, there is nothing which so tends to bewilder the mind and to dull the faculty of reason as the study of double-entry bookkeeping in the form in which it is customary to present it. 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.
Author: Charles M. Van Cleve Publisher: Forgotten Books ISBN: 9781440094880 Category : Business & Economics Languages : en Pages : 231
Book Description
Excerpt from Principles of Double-Entry Bookkeeping The purpose of this treatise, as its title implies, is to explain the principles which underlie the art of accounting by the double-entry method. It deals with the interpretation rather than the routine of bookkeeping, and limits the discussion to the three essential forms - the journal entry, the ledger account and the balance sheet. It does not propose any change in the routine, but it does propose a decided change in the interpretation of accounts and in the method of reporting results. What I claim for the book is that it solves the problem of placing double-entry bookkeeping upon a rational basis; and to the best of my knowledge and belief it presents the first and only solution of that problem. It is one of the strangest things in the history of the arts and sciences that this great system of accounting, which, by reason of its compactness and convenience, has come into almost universal use, should have attained so high a degree of development on the practical side, while on the theoretical side it is and always has been in a state of utter confusion. As a rule, the study of a useful art has a certain value as mental discipline; the art of accounting is the one exception to the rule. Aside from the so-called occult sciences, there is nothing which so tends to bewilder the mind and to dull the faculty of reason as the study of double-entry bookkeeping in the form in which it is customary to present it. 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.
Author: Calvin G. Hutchinson Publisher: Forgotten Books ISBN: 9780331742725 Category : Business & Economics Languages : en Pages : 244
Book Description
Excerpt from The Principles and Practice of Book-Keeping: Single and Double Entry Mercantile Book-keeping is the recording of financial transactions in a systematic manner. The province of a text-book upon the subject is to explain the method by which certain classes of facts are to be recorded. To convey a knowledge of principles is the only way to make such an explanation clear, but only the inferior laws which govern the manner of recording, are to be considered; the superior laws which govern the facts themselves, belong to the study of Political Economy. The authors of this work have thought best to tell the Story of Accounts in an explanatory manner, illustrating the different topics by facsimiles of memoranda, drafts, notes, checks, account-books. Etc which the trader and merchant use in their daily business, - thus showing the instrument and explaining its nature and application at the same time. By this plan the teacher is left to question as he may find necessary, avoiding any set form of question and answer, which leads to the habit of memorizing, without a complete understanding. The first section of the book treats of the Elementary Principles under lying all account-keeping, showing how the farmer or mechanic can make a simple memorandum of his daily transactions either of sale or pur chase; how he may make a transfer of credit, receive and give notes and at any time take an inventory and valuation of his property. 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.
Author: Frederick Samson Tipson Publisher: Forgotten Books ISBN: 9780331866988 Category : Business & Economics Languages : en Pages : 140
Book Description
Excerpt from The Theory of Accounts I. State the essential principles of double entry book keeping and show wherein it differs from single entry bookkeeping. 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.
Author: Richard Brief Publisher: Routledge ISBN: 113460601X Category : Business & Economics Languages : en Pages : 75
Book Description
Although each of the pieces included in this collection has been cited as an outstanding contribution to the literature on the subject, they are not available in most libraries. Each of them is a classic on the theory of double-entry bookkeeping. Of the nine articles reprinted in this volume originally published in 1984, those by Ladelle, Hotelling and Anton are recognized as being the classic articles on the depreciation of a single ‘machine’. Each of these articles was published in a journal that is often not accessible and reprinted here has brought them together in one place. For many years accountants have dealt with depreciation and capital maintenance as a static problem. This volume recognizes its dynamic aspects.
Author: S. Dyer Publisher: Forgotten Books ISBN: 9780266560678 Category : Business & Economics Languages : en Pages : 182
Book Description
Excerpt from A Common-Sense Method of Double-Entry Bookkeeping, Vol. 2: On First Principles, as Suggested by De Morgan; Practical Exercise I. From the following Waste Book entries make separate accounts for Richards, Grover, and Prior, balance each, and state clearly whether the customer owes me, or I owe him anything. At the beginning of the quarter I owe Grover 5 Prior owes me 6, Richards 10. 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.
Author: George F. Clarke Publisher: Forgotten Books ISBN: 9780267288489 Category : Business & Economics Languages : en Pages : 124
Book Description
Excerpt from Double Entry Bookkeeping for Technical Classes and Schools S a teacher of the important subject which is set forth in this book, I have found some difficulty in obtaining a suitable text-book in which the theory of Bookkeeping is in harmony with actual practice. In the subsequent pages I have endeavoured to supply this want, and the result of my effort must be decided by the measure of success which the. 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.
Author: Charles M. van Cleve
Author: Charles M. van Cleve
Author: Arthur Cayley
Author: Leslie Whittem Hawkins
Author: Charles McKinstry Van Cleve
Author: Charles M. Van Cleve
Author: Calvin G. Hutchinson
Author: Frederick Samson Tipson
Author: Richard Brief
Author: S. Dyer
Author: George F. Clarke