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Author: William Morse Cole Publisher: Forgotten Books ISBN: 9780266893035 Category : Business & Economics Languages : en Pages : 112
Book Description
Excerpt from Problems in the Principles of Accounting This would not be true if the aim in teaching accounting were to teach specific facts about business, or specific methods of procedure for certain kinds of circumstance. No one can ever understand accounting by learning how specifically to do specific things. The conditions and the happenings and the modifying circumstances of modern business are so multitudinous that no lifetime is long enough for one to learn by rule what should be done in every kind of case. Accounting is nothing but sublimated common sense applied to interpreting the facts of business. The requisite for accounting is simply intellectual vision with the ability to express the truth intelligibly. Such vision and such power of expression are best cultivated by practice in handling not merely the usual and stable (certainly not merely because they are usual and stable), but rather the peculiar and the unique, for these force the student to work out for himself methods and processes that may be capable of numerous applications in circumstances which, though on their faces they are wholly unlike, are in essence of the same sort. 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 Morse Cole Publisher: Forgotten Books ISBN: 9780266893035 Category : Business & Economics Languages : en Pages : 112
Book Description
Excerpt from Problems in the Principles of Accounting This would not be true if the aim in teaching accounting were to teach specific facts about business, or specific methods of procedure for certain kinds of circumstance. No one can ever understand accounting by learning how specifically to do specific things. The conditions and the happenings and the modifying circumstances of modern business are so multitudinous that no lifetime is long enough for one to learn by rule what should be done in every kind of case. Accounting is nothing but sublimated common sense applied to interpreting the facts of business. The requisite for accounting is simply intellectual vision with the ability to express the truth intelligibly. Such vision and such power of expression are best cultivated by practice in handling not merely the usual and stable (certainly not merely because they are usual and stable), but rather the peculiar and the unique, for these force the student to work out for himself methods and processes that may be capable of numerous applications in circumstances which, though on their faces they are wholly unlike, are in essence of the same sort. 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: 9780666369536 Category : Business & Economics Languages : en Pages : 352
Book Description
Excerpt from Problems and Exercises in Accounting In a few cases, the instructor will notice, a question or prob lem given is slightly anticipative of material which has not been reached at the corresponding pomt in the Principles. Such exercises have been inserted deliberately. At times, it is believed, the student can be stimulated to further effort by being confronted with a query or a problem which, as far as the ground he has cov ered explicitly is concerned, is just a little out of his reach. In general, however, the sequence of material in the two books is identical. 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: Henry Rand Hatfield Publisher: Forgotten Books ISBN: 9780265426982 Category : Business & Economics Languages : en Pages : 386
Book Description
Excerpt from Modern Accounting: Its Principles and Some of Its Problems IN the following treatise an attempt is made to present the principles of accounting. In doing so the details of technic, important though they are, are purposely omitted or treated with the scantest mention. The essence of ao counting, from the author's view point, is the presentation, first, of a correct exhibit of the financial status of the con cern at a given moment of time, and, secondly, a showing of the results obtained during a given period of time. The first is embodied in the Balance Sheet; the second in the Income or Profit and Loss statement. In the ordinary routine of the accountant 's toil there is, indeed, another function; that of keeping account of claims and property, in order to secure the concern against the loss which might arise from forgetfulness, carelessness or dishonesty. This phase of accounting attains its acme in governmental accounting where the essential thing is to insure the proper handling of vast sums. But this seems a matter of much less scientific interest and is not treated in this work. The method of treatment, in general, has therefore been to consider how a given transaction is made manifest in the Balance Sheet, the goal which the accountant ever has in mind. The technical entries to be made in the journal or in other books of original entry are excluded. They are not of such importance for the forms in which such entries are made vary according to the needs of the office economy. 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: Roy Bernard Kester Publisher: Forgotten Books ISBN: 9780666751935 Category : Business & Economics Languages : en Pages : 134
Book Description
Excerpt from Practice Data and Problems for Principles of Accounting Cash, Accounts Receivable, as per schedule following, Notes Receivable, Desks and Tables, Inventory Bookcases and Filing Cabinets, Inventory, Sundry Office Supplies, Inventory, Rent prepaid, Insurance unexpired, Delivery Equip ment, Store Furniture and Fixtures Office Furniture and F ix tures, Good Will, The liabilities assumed were Accounts Payable, as per schedule following, Notes Payable Upon the guaranty of Jackson, Edwards, Hansen of the accounts and notes receivable taken over, the company assumed the contingent liability on notes receivable under discount amounting to Payment was made to Jackson, Edwards, Hansen by the cancellation of indebtedness on their subscription contracts in the amounts severally shown, and in cash for the balance, distributed in the ratio of their subscriptions. 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: Leo Greendlinger Publisher: Forgotten Books ISBN: 9780365404262 Category : Business & Economics Languages : en Pages : 534
Book Description
Excerpt from Accounting Theory and Practice, Vol. 3: A Comprehensive Statement of Accounting, Principles and Methods, Illustrated, by Modern Forms and Problems That the accountancy profession can claim antiquity is made evident in the relics of the earliest civilizations. Research among the ruins of ancient Babylon has brought to light a large number of tablets, many of which are as old as 2500 B. 0, containing complete records of commercial transactions.' 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: Leo Greendlinger Publisher: Forgotten Books ISBN: 9780428186883 Category : Business & Economics Languages : en Pages : 486
Book Description
Excerpt from Accounting Practice, Vol. 6: A Comprehensive Statement of Accounting Principles and Methods, Illustrated by Modern Forms and Problems Section 53. Ascertaining the Profit or Loss 54. The Profit and Loss Statement 55. Old Account Form 56. New Account Form 57. New Statement Form 58. Gross Profit 59. Selling Profits 60. Gross Income 61. Other Incomes 62. Income Charges. 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: John Raymond Wildman Publisher: Forgotten Books ISBN: 9780266153771 Category : Business & Economics Languages : en Pages : 226
Book Description
Excerpt from Elementary Accounting Problems It is probably not an extravagant statement, to say that all accounting problems prepared for the use of students, or set at examinations to test their knowledge of practical accounting, have points, or principles, embodied in them which it is intended shall be uncovered or dug out by the student. The man who prepares a problem purposely puts something into it. The student's task is to get that something out. 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: 9780332262017 Category : Business & Economics Languages : en Pages : 458
Book Description
Excerpt from Accounting Problems Intermediate This book of exercises in accounting is the result of work by the authors extending over several years in collecting and pre paring problems and exercises of an intermediate grade which would provide the instructor of accounting with a variety of laboratory material of a practical and teachable character. It should be understood that the book is essentially a compilation of problems and exercises illustrated by model statements of various types, rather than a presentation of accounting theory. It is, therefore, intended to be used in conjunction with a text on accounting theory or to supplement the instructor's own lectures on the subject. The work is adapted to second year students or to those even further advanced in their accounting course. It is divided into two parts. Part I consists of more than forty model forms of financial statements and reports with comments and interpretations. These serve the purpose of familiarizing the student with forms of statements and reports adaptable to representative busi nesses and institutions, and at the same time they aim to present within certain limits the standardized practice in form and arrangement of such statements. The published balance sheets of representative industrial concerns of this country and Great Britain which are reproduced should broaden the horizon of the student, add to his knowledge of accounts and accounting terms, and serve to develop his power to interpret statements from the point of view of the business executive, banker, and investor. 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 Morse Cole Publisher: Forgotten Books ISBN: 9781330007976 Category : Business & Economics Languages : en Pages : 116
Book Description
Excerpt from Problems in the Principles of Accounting The problems in the following pages have been prepared to afford students ready means of testing with actual figures their knowledge of accounting principles. The aim is in only slight degree to afford the sort of mechanical practice that results in facility, though some degree of facility must spring from any practice; the prime aim is to afford material on which the student may cultivate the power and the habit of seeing straight, of seeing deeply, and of seeing whole. All serious accounting work requires the accountant to do these three things: first, to see the surface meaning of things; second, below the surface facts to see the underlying facts; third, to see the relations of all the fundamental facts to one another. Except for the bookkeeping problems - in which, moreover, the aim is as far as feasible the same as in the accounting problems, - the exercises following are intended to demand of the student careful observation (to show him what the figures mean), or the application of some analytical power (to tell him what lies below the surface), or sense of relationship (to indicate to him how present figures are tied up with other figures). Many of these problems require the exercise of all three of these faculties at once. Either of two methods is feasible for the choice of material for exercises, - actual figures yielded in specific business enterprises, or imaginary figures devised to call into play certain lines of thought on the part of the student. The former gives the student a certain degree of familiarity with actual figures, and, if a sufficient number of cases is taken, with normal figures; but a very large number of cases is usually needed to cover the specially noteworthy conditions, for few sets of actual figures chance to combine many notable facts. Then so much of the student's thought is occupied with the repetition of mechanical processes that he loses alertness for the recognition of differences in principle. 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: 9780666032775 Category : Business & Economics Languages : en Pages : 110
Book Description
Excerpt from Advanced Accounting Problems: With Explanatory Notes While the accounting problems peculiar to partnerships Offer no principles that are essentially new, yet in no branch of accounting does the application of those principles require any more complete knowledge of all details and more accurate and logical reasoning in order to arrive at equitable results. In fact, part hership adjustments and liquidations as a rule require more of the mathematical ability to do abstract reason ing than a technical training in accounting. In other words, most partnership problems would be easily possible of solution if one did not understand even the meaning Of debit and 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: William Morse Cole
Author: William Morse Cole
Author: William Andrew Paton
Author: Henry Rand Hatfield
Author: Roy Bernard Kester
Author: Leo Greendlinger
Author: Leo Greendlinger
Author: John Raymond Wildman
Author: Charles F. Rittenhouse
Author: William Morse Cole
Author: Charles F. Rittenhouse