Modern Accountant: Revised (Classic Reprint) - Couverture souple

Lyons, J. A.

Couverture souple

ISBN 10 : 1334408297 ISBN 13 : 9781334408298

Editeur : Forgotten Books, 2019

Synopsis

The digital edition of all books may be viewed on our website before purchase. Excerpt from Modern Accountant



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This book is a reproduction of an important historical work. Forgotten Books uses state-of-the-art technology to digitally reconstruct the work, preserving the original format whilst repairing imperfections present in the aged copy. In rare cases, an imperfection in the original, such as a blemish or missing page, may be replicated in our edition. We do, however, repair the vast majority of imperfections successfully; any imperfections that remain are intentionally left to preserve the state of such historical works. This text has been digitally restored from a historical edition. Some errors may persist, however we consider it worth publishing due to the work's historical value.The digital edition of all books may be viewed on our website before purchase.

A propos du livre

Présentation de l'éditeur

The claim is made that these principles are introduced in an orderly manner and strictly in accordance with the rules of good pedagogy. But one new thing is ever introduced to the pupil at one time. Thus step by step the pupil advances by simple stages till he is in possession of all the principles. In carrying out this plan considerable use is made of exercises and bookkeeping problems. It is through these that a study is made of the individual account and of the relation of one account to another. Probably the most important basic thing to be learned in bookkeeping is how to select debits and credits. For this purpose there is no more effective instrument than the Journal. But the Journal, being a mere means to an unseen end, soon becomes tiresome. That the pupil may see the object of journalizing, the form and use of each account is first studied before he is asked to make any entries of it in the Journal. In other words, first the account is studied, then the Journal as it effects that account is considered. A mong the auxiliary books none are simpler than theS ales Book, hence it is one of the first to be introduced. Then follow the Cash Book, Day Book, Bill Book, etc. The most successful teachers in commercial schools no longer make use of the vouchers in the earlier portion of the course. It is found that the plan necessitates the introduction of too many things that are new at one time. The length of time the pupil should study the subject before the vouchers are introduced is a matter upon which teachers differ, but we suggest that when the pupil has covered the work in this book up to page 119, he is ready to undertake to use the vouchers of the transactions and to make his records from them. At this point, or at page 130, he may safely undertake Wholesale A ccounting, a business practice set by the publishers of this work.
(Typographical errors above are due to OCR software and don't occur in the book.)

About the Publi

Présentation de l'éditeur

This is a pre-1923 historical reproduction that was curated for quality. Quality assurance was conducted on each of these books in an attempt to remove books with imperfections introduced by the digitization process. Though we have made best efforts - the books may have occasional errors that do not impede the reading experience. We believe this work is culturally important and have elected to bring the book back into print as part of our continuing commitment to the preservation of printed works worldwide. This text refers to the Bibliobazaar edition.

Détails de l'édition

• Éditeur: Forgotten Books
• Date d'édition: 2019
• Langue: anglais
• ISBN 10: 1334408297
• ISBN 13: 9781334408298
• Reliure: Broché
• Nombre de pages: 172
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