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Les informations fournies dans la section « Synopsis » peuvent faire référence à une autre édition de ce titre.
While this edition of theE lements of Accounts is intended primarily for use in the authors classes inS immons College, it seems advisable to set forth certain reasons for adding one more to the numerous texts on bookkeeping and accounting which are available for use in private schools, high schools and colleges. A ny one interested in the book will, upon examination, observe that the greater part of the material given for practice work is of a type entirely different from that included in the textbooks which are in general use. It is the authors contention that in many schools where bookkeeping is taught, too much time is devoted to mercantile and manufacturing accounts, to the entire neglect of various other types of bookkeeping which are of great importance. An attempt has been made, therefore, to provide material of a different character for those schools giving courses in bookkeeping, which do not wish to specialize in mercantile and manufacturing accounts. The fundamental principles of double-entry bookkeeping are taught by means of a few short exercises in mercantile accounts, followed immediately by an application of these principles to the accounts of private individuals and professional men, small shops and institutions such as libraries, clubs, hospitals, and organizations of various kinds. Such material gives adequate practice in the application of accounting principles, makes a more practical appeal to many students and, at the same time, fits directly for the kind of work which a great many graduates of our schools will be called upon to do. Considerable attention is given to the preparation of financial reports for publication, work which is often included in the duties of the private secretary. The Federal Income Tax, as applied to individuals, is discussed in detail and a problem given in filling out the necessary blank for the Collector of
(Typographical errors above are due to OCR software and don't occur in the book.)
Les informations fournies dans la section « A propos du livre » peuvent faire référence à une autre édition de ce titre.