Elementary Book-Keeping (Classic Reprint): A Text-Book for Beginners - Couverture souple

L. Cuthbert Cropper

 
9781330350188: Elementary Book-Keeping (Classic Reprint): A Text-Book for Beginners

Synopsis

A practical, student-friendly introduction to the world of bookkeeping, focused on real‑world use. This guide shows how a trader records daily dealings, balances accounts, and reads the results to see how a business stands.

The book emphasizes practical methods over theory, teaching you how to keep ledgers, prepare trading and profit‑and‑loss accounts, and use two‑sided ledger entries to show who owes what. It also clarifies the roles of different account types and explains how modern commercial practice shapes daily recording and reporting.

What you’ll experience
- Clear explanations of invoices, ledgers, and the two‑sided account format
- Step‑by‑step guidance to balance accounts and prepare Trading and Profit & Loss statements
- Introductions to Personal, Real, and Nominal accounts and how they fit together
- Practice exercises that mirror real exam and business scenarios

Ideal for readers of introductory accounting, small business owners starting a books, and students seeking a solid grounding in practical bookkeeping.

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Présentation de l'éditeur

In a former work, Book-keeping and A ccounts, written for students of the Intermediate and Advanced grades, the author remarked that there is now no lack of competent teaching of Book-keeping on practical and modern lines for students of these grades. It is a matter of regret that the same commendation cannot be accorded to the teaching, as a whole, in theE lementary grades. Much of theE lementary examination work of the present day shows that methods and phraseology long since obsolete in the commercial world are still widely taught. This defect probably explains the humiliating fact that many business men, when engaging lads for counting-house work, express a preference for such as have not been taught Book-keeping at school. A scrutiny of some of the textbooks still widely used sufficiently proves that this preference is not an altogether unfounded prejudice. For, in many of these books, the student is instructed in the use of Waste Books, Balance A ccounts, and Goods A ccounts, and is taught to journalise every item, including Cash methods which had been discarded in the commercial world before the author commenced his professional experience more than twenty years ago IT he author recognises that some of these methods permit the theory of Book-keeping to be presented in an apparently simple way, easy to teach by text-book and in class, when compared with--the direct introduction of the beginner to modern counting-house usages.
(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 pag

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