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Author: O. M. Powers Publisher: ISBN: 9781331663546 Category : Business & Economics Languages : en Pages : 130
Book Description
Excerpt from Theory of Bookkeeping Bookkeeping is the science of accounts and the systematic method of keeping business records. The system of bookkeeping now in use throughout the Western world originated with the Venetians about the close of the fifteenth century, and was an outgrowth of the extensive commerce carried on by Venice, Florence, and other Italian cities at that time. Single Entry is a method of bookkeeping in which a record is kept of accounts with persons only. The customers are charged with purchases or credited with payments, but no record is kept of the merchandise or other properly which enters into the transaction. This method is open to the objection that the record is incomplete. Single entry is little used except in very small concerns. Double Entry, as its name implies, is a method of keeping accounts in which every debit has a corresponding credit. Under this method the commodities or things which enter into the business are debited and credited the same as persons, thus furnishing a record of the cash, goods or other property belonging to the business. Since every debit must have a credit of equal amount, the books should always be in balance, and this equilibrium of debit and credit is a test of their correctness. Debtor and Creditor. A debtor is one who owes a debt. A creditor is one to whom a debt is owing. These two classes of persons embrace all with whom any house sustains business relations. They are diametrically opposite in character. The one has cost the business something and the other has produced or furnished the business something. One of these classes we will charge; the other we will credit. 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: O. M. Powers Publisher: ISBN: 9781331663546 Category : Business & Economics Languages : en Pages : 130
Book Description
Excerpt from Theory of Bookkeeping Bookkeeping is the science of accounts and the systematic method of keeping business records. The system of bookkeeping now in use throughout the Western world originated with the Venetians about the close of the fifteenth century, and was an outgrowth of the extensive commerce carried on by Venice, Florence, and other Italian cities at that time. Single Entry is a method of bookkeeping in which a record is kept of accounts with persons only. The customers are charged with purchases or credited with payments, but no record is kept of the merchandise or other properly which enters into the transaction. This method is open to the objection that the record is incomplete. Single entry is little used except in very small concerns. Double Entry, as its name implies, is a method of keeping accounts in which every debit has a corresponding credit. Under this method the commodities or things which enter into the business are debited and credited the same as persons, thus furnishing a record of the cash, goods or other property belonging to the business. Since every debit must have a credit of equal amount, the books should always be in balance, and this equilibrium of debit and credit is a test of their correctness. Debtor and Creditor. A debtor is one who owes a debt. A creditor is one to whom a debt is owing. These two classes of persons embrace all with whom any house sustains business relations. They are diametrically opposite in character. The one has cost the business something and the other has produced or furnished the business something. One of these classes we will charge; the other we will credit. 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: 9780331866926 Category : Business & Economics Languages : en Pages : 142
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: Charles F. Rittenhouse Publisher: Forgotten Books ISBN: 9780332456928 Category : Business & Economics Languages : en Pages : 180
Book Description
Excerpt from Accounting Theory and Practice The present unit is designed to provide a first year's course in bookkeeping and elementary accounting. While the work does not presume any previous training or experience in bookkeeping, yet the principles are presented in such a way, the ground covered is so much more extensive than that of routine book keeping, and the assigned exercises are of such a practical character that any one with some prior knowledge of bookkeeping who desires to review the subject thoroughly would find such a knowledge of assistance and could complete the assigned work with profit. A maximum amount of practice material has been provided which may be reduced at the discretion of the instructor in order to meet the demands of his particular course or the needs of his students. 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: Arthur Henry Rosenkampff Publisher: Forgotten Books ISBN: 9781333220532 Category : Business & Economics Languages : en Pages : 286
Book Description
Excerpt from Bookkeeping, Theory and Practice His text contains the material used in the course in Bookkeeping in the School of Commerce, Accounts, and Finance, New York University. The aim of the course in Bookkeeping is two fold: (i) to prepare students who have no knowledge of the subject of bookkeeping, for entrance into the classes in accounting; (2) to prepare those who have a knowledge of the subject but who have failed in the entrance examination. The course covers fifteen periods of two hours each, and consists of laboratory practice by the student under the guidance of the instructor. The practical work is interspersed with such theory as is necessary to make the work clear and understand able. As much of the mechanical work as is possible is done by the student outside of the class room. 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: Samuel Horatio Goodyear Publisher: Forgotten Books ISBN: 9780266553540 Category : Business & Economics Languages : en Pages : 214
Book Description
Excerpt from The Theory of Accounts: Containing the Essentials of Bookkeeping and Forms of Higher Accounting If we wish to make entries in the day book that do not show debits or credits, we can use any descriptive style that may be brief and plain and omit the term Dr. Or Cr. The day book is generally ruled with two amount columns, the first being used for the items of a transaction, and the second for the total of these items. If only one item belongs to a transaction, its amount can be carried out to the last column. A transaction that is partly for cash and partly on account, as a purchase with cash paid for a part of the amount and the balance on account, or a sale with cash received for a part of the amount and the balance on account, should be posted in full in the ledger. The entire purchase should be credited from the day book, and the cash paid to apply on same should be debited from the cash book; or the entire sale should be debited from the day book, and the cash received to ap ply ou same should be credited from the cash book. 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: Louis Lafayette Williams Publisher: Forgotten Books ISBN: 9780265937693 Category : Business & Economics Languages : en Pages : 134
Book Description
Excerpt from New Introductive Bookkeeping The book has been changed and improved in minor parts from time to time as occasion seemed to demand, and it is presented to the public with confidence that it will be found thoroughly practical, replete with the best ideas of the day on the subject, and presented in a. Logical and teachable manner. It is the design of this work that the student's mind shall be constantly directed to the matter in hand - that of learning practical bookkeeping - and not become confused by theories that can be of no possible use to him in pursuing the course of study, nor of the least value to him in after life. It has been the aim to avoid unnecessary theorizing, yet to give a competent reason for every step to be taken, in the belief that the pupil, if he have the ability to master the subject under any circum stances, will be able to secure from the explanations, and illustrations given, a thorough knowledge of the science of accounts. 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: William Andrew Paton Publisher: Forgotten Books ISBN: 9780265457566 Category : Business & Economics Languages : en Pages : 524
Book Description
Excerpt from Accounting Theory: With Special Reference to the Corporate Enterprise This third branch of accounting involves the presentation of periodic income and balance sheets, and all other exhibits and reports designed to show periodic expense and revenue, or any phase thereof, and asset balances, liabilities, or other aspects of momentary financial status. Even the preparation of a tax return might well be comprehended in this division. 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: O. M. Powers
Author: O. M. Powers
Author: Frederick Samson Tipson
Author: Charles F. Rittenhouse
Author: Arthur Henry Rosenkampff
Author: Richard Brief
Author: ROY BERNARD. KESTER
Author: Samuel Horatio Goodyear
Author: Charles M. van Cleve
Author: Louis Lafayette Williams
Author: William Andrew Paton