Excerpt from Modern Accounting
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.
Les informations fournies dans la section « Synopsis » peuvent faire référence à une autre édition de ce titre.
Vendeur : Forgotten Books, London, Royaume-Uni
Paperback. Etat : New. Print on Demand. This book provides an invaluable guide to the principles of accounting. It takes a comprehensive approach, covering the basics of double entry bookkeeping, the fundamental equation of accounting, and the differentiation between goods and proprietorship accounts. Throughout, the author emphasizes the importance of maintaining a balance between debits and credits in order to ensure accuracy in financial reporting. The book is not just a technical manual but also explores the theoretical underpinnings of accounting, delving into the nature of assets, liabilities, and profits. It offers a valuable resource for anyone seeking to gain a deeper understanding of accounting principles and their practical application in the business world. This book is a reproduction of an important historical work, digitally reconstructed using state-of-the-art technology to preserve the original format. In rare cases, an imperfection in the original, such as a blemish or missing page, may be replicated in the book. print-on-demand item. N° de réf. du vendeur 9781330026960_0
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Vendeur : PBShop.store US, Wood Dale, IL, Etats-Unis
PAP. Etat : New. New Book. Shipped from UK. Established seller since 2000. N° de réf. du vendeur LW-9781330026960
Quantité disponible : 15 disponible(s)
Vendeur : PBShop.store UK, Fairford, GLOS, Royaume-Uni
PAP. Etat : New. New Book. Shipped from UK. Established seller since 2000. N° de réf. du vendeur LW-9781330026960
Quantité disponible : 15 disponible(s)