Theory Of Bookkeeping Classic Reprint
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Theory Of Bookkeeping Classic Reprint
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Author : O. M. Powers
language : en
Publisher:
Release Date : 2015-07-09
Theory Of Bookkeeping Classic Reprint written by O. M. Powers and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2015-07-09 with Business & Economics categories.
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.
Accounting Theory And Practice Classic Reprint
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Author : Charles F. Rittenhouse
language : en
Publisher: Forgotten Books
Release Date : 2017-12-05
Accounting Theory And Practice Classic Reprint written by Charles F. Rittenhouse and has been published by Forgotten Books this book supported file pdf, txt, epub, kindle and other format this book has been release on 2017-12-05 with Business & Economics categories.
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.
The Theory Of Accounts Classic Reprint
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Author : Frederick Samson Tipson
language : en
Publisher: Forgotten Books
Release Date : 2017-11-24
The Theory Of Accounts Classic Reprint written by Frederick Samson Tipson and has been published by Forgotten Books this book supported file pdf, txt, epub, kindle and other format this book has been release on 2017-11-24 with Business & Economics categories.
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.
Bookkeeping Theory And Practice Classic Reprint
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Author : Arthur Henry Rosenkampff
language : en
Publisher: Forgotten Books
Release Date : 2016-08-13
Bookkeeping Theory And Practice Classic Reprint written by Arthur Henry Rosenkampff and has been published by Forgotten Books this book supported file pdf, txt, epub, kindle and other format this book has been release on 2016-08-13 with Business & Economics categories.
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.
Four Classics On The Theory Of Double Entry Bookkeeping Rle Accounting
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Author : Richard P. Brief
language : en
Publisher: Routledge
Release Date : 2013-11-26
Four Classics On The Theory Of Double Entry Bookkeeping Rle Accounting written by Richard P. Brief and has been published by Routledge this book supported file pdf, txt, epub, kindle and other format this book has been release on 2013-11-26 with Business & Economics categories.
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.
Accounting Theory
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Author : William Andrew Paton
language : en
Publisher: Forgotten Books
Release Date : 2017-10-18
Accounting Theory written by William Andrew Paton and has been published by Forgotten Books this book supported file pdf, txt, epub, kindle and other format this book has been release on 2017-10-18 with Business & Economics categories.
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.
Elements Of Accounting
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Author : Joseph J. Klein
language : en
Publisher: Forgotten Books
Release Date : 2018-03-21
Elements Of Accounting written by Joseph J. Klein and has been published by Forgotten Books this book supported file pdf, txt, epub, kindle and other format this book has been release on 2018-03-21 with Business & Economics categories.
Excerpt from Elements of Accounting: Theory and Practice The purpose Of the present text is to bridge the gap between bookkeeping and accounting. It presupposes a knowledge of debit and credit, and from this point con ducts the serious student through the field of accounting. Elementary bookkeeping is reviewed; Single Entry is studied, compared with, and changed to, Double Entry; accounting is differentiated from bookkeeping, and is itself defined; and then the applications Of accounting to book keeping are shown and applied. The complete set Of books which accompanies the last chapter is intended to afford practice in modern practical accounting. With these four chapters as a basis, the student is introduced, in succession, to partnership and to corporation accounting, the latter including consolidations. The preparation Of final state ments, according to the most approved modern practice, is the subject of two full chapters. An intervening one deals with the difficult subjects of depreciation, reserves, sink ing fund and investment accounting. Chapters on the accounts of non-trading concerns, statements Of' affairs and deficiency accounts, and realiza tion and liquidation, are also included. Then there have been incorporated two chapters on cost accounts, and finally a chapter on auditing. Supplementary exercises on all chapters, together with sample examination papers from various sources, have been furnished for additional practice. 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.
The Theory Of Accounts
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Author : Samuel Horatio Goodyear
language : en
Publisher: Forgotten Books
Release Date : 2017-10-21
The Theory Of Accounts written by Samuel Horatio Goodyear and has been published by Forgotten Books this book supported file pdf, txt, epub, kindle and other format this book has been release on 2017-10-21 with Business & Economics categories.
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.
Accounting Theory And Practice
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Author : ROY BERNARD. KESTER
language : en
Publisher:
Release Date : 2019
Accounting Theory And Practice written by ROY BERNARD. KESTER and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2019 with categories.
Principles Of Double Entry Bookkeeping Classic Reprint
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Author : Charles M. van Cleve
language : en
Publisher: Forgotten Books
Release Date : 2017-09-18
Principles Of Double Entry Bookkeeping Classic Reprint written by Charles M. van Cleve and has been published by Forgotten Books this book supported file pdf, txt, epub, kindle and other format this book has been release on 2017-09-18 with Business & Economics categories.
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.