The Theory of Accounts (Classic Reprint): Containing the Essentials of Bookkeeping and Forms of Higher Accounting - Couverture souple

Goodyear, Samuel Horatio

Couverture souple

ISBN 10 : 1330025423 ISBN 13 : 9781330025420

Editeur : Forgotten Books, 2018

Synopsis

Master the essentials of bookkeeping with practical, ledger-ready methods. Build accurate records that stand up to review, fast and reliably.

This practical guide focuses on the core tools of bookkeeping, from cash accounts to the double-entry system. It uses real‑world layouts, forms, and step‑by‑step explanations to help you record transactions clearly and correctly.

The book combines foundational theory with hands‑on practice, including journal entries, ledgers, and proof sheets. It also covers common business scenarios, like handling cash, notes, and banking transactions.

• Understand how cash accounts are used to track money in and out.


• Learn the principles of debit and credit and how they apply to different accounts.


• See and use practical forms and layouts that mirror real business records.


• Work through structured exercises that build confidence and accuracy.

Ideal for students of bookkeeping, small business owners, and anyone seeking a solid, practical grounding in accounting fundamentals.

A propos du livre

Présentation de l'éditeur

I ntroductibn. IN introducing this volume the author desires to say that it has not been prepared as a reference book for expert accountants, but as a text-book for students who may begin the study with a very limited knowledge of the subject of A ccounts. We have selected a starting point that is plain, practical, and easily comprehended by all, and by carefully graded steps have led the thoughtful student to the broader principles of theS cience of A ccounts. The book has been written for the theoretical study of A ccounts. It is not intended to furnish material forB usiness Practice, but rather to prepare the student for intelligent work in Business Practice or counting room. In developing the subject it has been the authors aim to give standard forms and methods as they are now used by business men, avoiding, on the one hand, the obsolete forms that appear in many text-books, but which the commercial world has long since passed in its career of progress. Bookkeeping as a study has a comrhercial value only when its methods are modern and abreast of the times; while the classical methods used ten or twenty years ago are now of little worth to the student who intends to make practical use of his commercial study. On the other hand we have aimed to avoid some of the new methods which may be adapted to isolated cases in business, but which do not assist the student in acquiring a workingknowledge of bookkeeping as a science and an art. We trust that the student will be true to himself and pass nothing by, even in the illustrated forms, that he does not fully understand. A student that is working under pressure to complete the text in the shortest possible time is sometimes tempted to become a mere copyist of forms, under the delusive idea that what he has written in his books he has fully mastered. To remove this temptation we have prepared these forms in suc
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Détails de l'édition

• Éditeur: Forgotten Books
• Date d'édition: 2018
• Langue: anglais
• ISBN 10: 1330025423
• ISBN 13: 9781330025420
• Reliure: Broché
• Nombre de pages: 214
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