Elements of Accounting (Classic Reprint): Theory and Practice - Couverture souple

Klein, Joseph J.

Couverture souple

ISBN 10 : 1330266595 ISBN 13 : 9781330266595

Editeur : Forgotten Books, 2018

Synopsis

Master accounting basics with a practical, classroom-tested guide.

The Elements of Accounting: Theory and Practice presents a clear, methodical look at double-entry bookkeeping and the step-by-step work that builds solid financial understanding. This edition emphasizes practical problems, from opening entries for corporations to preparing balance sheets and trading and profit-and-loss statements, helping readers connect theory to real-world numbers.

Readers will explore topics such as manufacturing costs, depreciation, bad debts, and the mixing of assets and liabilities in practical scenarios. The book uses worked examples and end-of-chapter exercises to reinforce concepts and develop problem-solving skills essential for accounting work.

• Learn the principles of double-entry bookkeeping and their real-world application


• See how to prepare opening entries, balance sheets, and income statements


• Explore manufacturing costs, overhead, depreciation, and internal reporting


• Practice with varied problems and appendices designed for exam and professional use

Ideal for students and professionals seeking a solid foundation in accounting theory and hands-on practice.

A propos du livre

Présentation de l'éditeur

The history of commercial training in America forms an interesting chapter in the educational development of the country. At first, there were no organized schools, but later the so-called business college came into its own. Then, public high schools and academies began to offer courses in bookkeeping and business practice. The very latest phase of commercial educational development concerns itself with university training in accounting and business organization and administration. Paralleling the development of business schools, we find a literature peculiarly adapted to the purposes of such institutions. These bookkeeping texts make a particular appeal to the young and immature, while their chief value lies in the abundance of drill furnished, and in the detailed information contained. It is almost solely by repetition that a knowledge of bookkeeping is imparted to the persons for whom these books are mainly intended. On the other hand, the requirements of universities and other higher institutions of learning are met by a number of excellent texts, but these are not nearly as suitable as in the case of the elementary institutions. The chief fault lies in the wide gap between the elementary books in bookkeeping and the advanced works in accounting. And this is written despite the authors indebtedness to the late Professor Charles E. Sprague spioneer work. The Philosophy of A ccounts; toP rofessor Henry Rand Hatfield sM odern A ccounting, and toP rofessor Leo Greendlinger sA ccountancy Problems, the first case book in the subject.
(Typographical errors above are due to OCR software and don't occur in the book.)

About the Publisher

Forgotten Books is a publisher of historical writings, such as: Philosophy, Classics, Science, Religion, History, Folklore and Mythology.

Forgotten Books' Classic Reprint Series utilizes the latest technology to regenerate facsimiles of historically impo

Détails de l'édition

• Éditeur: Forgotten Books
• Date d'édition: 2018
• Langue: anglais
• ISBN 10: 1330266595
• ISBN 13: 9781330266595
• Reliure: Broché
• Nombre de pages: 440
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