Book-Keeping and Accounts: A Text-Book for Students (Classic Reprint) - Couverture souple

L. Cuthbert Cropper

 
9781331822417: Book-Keeping and Accounts: A Text-Book for Students (Classic Reprint)

Synopsis

Excerpt from Book-Keeping and Accounts: A Text-Book for Students

It would be a matter of regret to the author if this treatise should come to be regarded merely as an aid to the successful passing in examinations. It is hoped that it may be found to possess real educative value, especially in the elucidation of those preliminary stages through which all book-keeping transactions must pass before their final destination is reached. The principles and details which underlie and govern these preliminaries are of vital importance to the student who is to enter commercial life.

It becomes increasingly evident from the examination work of the present day that many students have acquired knowledge for examination purposes in a scrappy and ill-digested form, the eagerness to obtain examination certificates having apparently predominated over the far more important necessity of laying sound foundations for future success in life.

The limited leisure at the disposal of the author would have greatly delayed the accomplishment of the Work without the able and loyal assistance rendered by Mr. Stanley G. Smith, Final Prizeman, Institute of Chartered Accountants, a former pupil of the author''s.

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Présentation de l'éditeur

The author feels that some apology is due from him for adding yet another to the large number of works on Book-keeping which already exist. The only excuse he has to offer is that considerable pressure was brought to bear upon him to undertake the work. It was urged that his somewhat extensive experience as an examiner and lecturer should enable him to appreciate, and deal helpfully with, the difficulties presented by the subject to the average student. It is not for the author to judge whether he has benefited by this experience sufficiently to justify the appearance of this treatise. He does, however, claim to have made every endeavour to explain whatever knowledge he has of the subject in as simple and concise a manner as possible. Those doubts and difficulties which experience has shown to be very real and troublesome to the examination candidate have been especially kept in view, and, in dealing with them, earnest attempt has been made to achieve clearness even at the risk of platitude and iteration. It would be a matter of regret to the author if this treatise should come to be regarded merely as an aid to the successful passing in examinations. It is hoped that it may be found to possess real educative value, especially in the elucidation of those preliminary stages through which all book-keeping transactions must pass before their final destination is reached. The principles and details which underlie and govern these preliminaries are of vital importance to the student who is to enter commercial life.
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