A Comprehensive System of Book-Keeping, by Single and Double Entry (Classic Reprint) - Couverture souple

Thomas Richard Johnson

Couverture souple

ISBN 10 : 1330338790 ISBN 13 : 9781330338797

Editeur : Forgotten Books, 2018

Synopsis

Master double-entry bookkeeping with clear, practical guidance and real-world examples. This instructional book walks you through essential books, terms, and procedures, showing how each entry affects the ledger and financial statements. Perfect for beginners and students seeking a solid, historical approach to accurate accounting.

Through structured rules, explanations, and vendor-style scenarios, you’ll learn how to record cash, purchases, sales, and credits. The text emphasizes accuracy, consistency, and thorough explanations to prevent misunderstandings and legal disputes. It uses a step-by-step format so you can practice posting and balancing as you would in a real business.

• Rules and explanations that clarify how to classify and post every entry


• Illustrative questions and answers covering capital, purchases, sales, and notes


• Guidance on cross-entries, errors, and adjustments using the journal and ledger


• Practical examples for a grocer and provisions merchant, plus standard table references

Ideal for readers starting a bookkeeping journey or revisiting foundational concepts with a historical, hands-on approach.

A propos du livre

Présentation de l'éditeur

This brief treatise on Book-keeping is designed to assist every class of persons who may have transactions of value with others, in keeping a record of the same, by means of a convenient and comprehensive Book orB ooks. It was first intended to treat only on the system commonly called Double Entry, but with a view to make the work more useful, the other system called Single Entry has been introduced. While this has been done, yet it may be well to remark that the one called Double Entry has received the greatest consideration, because it is the most satisfactory and reliabfe mode of keeping books :in fact the chief desire is to make this system so simple that any and every person will comprehend it, and keep his Books by it. In every case it is most desirable that due consideration be given to a proper division of your business and books, such as keeping all your cash transactions in a separate book, all purchases in an Invoice Book, andS ales, c., in other books suitable for such subdivision. The difference between the two systems of Single and Double Entry, chiefly lies in the susceptibility of proof of accuracy that the latter has over the former ;the one as its name intimates having but one entry to any one transaction, (D ebtor or Creditor as the case may be,) while the other must have the same entry represented in two or more accounts separately in theL edger, which in the aggregate must be equal on both sides of said book.
(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 important writings. Careful attention has been made to accurately preserve the original format of each page

Détails de l'édition

• Éditeur: Forgotten Books
• Date d'édition: 2018
• Langue: anglais
• ISBN 10: 1330338790
• ISBN 13: 9781330338797
• Reliure: Broché
• Nombre de pages: 112
• Coordonnées du fabricant: Copytech (UK) Ltd, Trading as Printondemand-worldwide.com; gpsr@podww.com; ; 9 Culley Court; Orton Southgate; Peterborough; Cambridgeshire; PE2 6WA; Royaume-Uni
• Personne responsable: Easy Access System Europe Oü, 16879218; +358405003575; gpsr.requests@easproject.com; ; Mustamäe tee 50; Tallinn; 10621; Estonie