Présentation de l'éditeur
As indicated by its title, this volume is the first unit of a series of four texts and practice sets in elementary and advanced accounting theory and practice, systematizing and cost accounting. Unit II of the series has already been published. The present unit is designed to provide a first years coiu se 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 bookkeeping, 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 coiu se or the needs of his students. The present volume is not intended to duplicate the work of the several excellent texts which have been published on accounting theory, but rather to be used in conjunction with them. While a few of these texts are supplemented by practical problems and exercises, yet the authors have found in their own experience that there is a decided lack of practice material which develops the principle of bookkeeping logically and in conformity with good practice, which affords opportunity for intensive and sustained effort on the part of the student, and which at the same time is adapted to the point of view of college and university students. It is this particular need which the authors have attempted to fill. A student of accounting, even though of college age, can hardly expect to master the problems of higher accounting, auditing, systematizing, and cost accounting without
(Typographical errors above are due to OCR software and don't occur in the book.)
Présentation de l'éditeur
This is a pre-1923 historical reproduction that was curated for quality. Quality assurance was conducted on each of these books in an attempt to remove books with imperfections introduced by the digitization process. Though we have made best efforts - the books may have occasional errors that do not impede the reading experience. We believe this work is culturally important and have elected to bring the book back into print as part of our continuing commitment to the preservation of printed works worldwide. This text refers to the Bibliobazaar edition.
Les informations fournies dans la section « A propos du livre » peuvent faire référence à une autre édition de ce titre.
