Theoretical and Practical Book-Keeping, by Double and Single Entry (Classic Reprint): For Use in Business Colleges, Common Schools, High Schools and Academies, and for Self-Instruction - Couverture souple

Williams, Louis Lafayette

 
9781397753007: Theoretical and Practical Book-Keeping, by Double and Single Entry (Classic Reprint): For Use in Business Colleges, Common Schools, High Schools and Academies, and for Self-Instruction

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Synopsis

Master practical bookkeeping with a clear, teacher-friendly approach. This guide teaches double and single entry methods using straightforward explanations and step-by-step examples.


Designed for use in business colleges, common schools, high schools, academies, and self-instruction, it emphasizes practical skills over theory. The book shows how to record transactions, prepare journals and ledgers, and understand the flow from day book to trial balance and final statements.



  • Plain definitions of key terms and duties, such as debits, credits, postings, and journalizing.

  • Hands-on guidance on the main books: day book, journal, ledger, and auxiliary records like cash, bills, and inventory.

  • Illustrated rules and steps that help learners build confidence and independence in handling real books.

  • Structured practice with examples that tie concepts directly to business transactions and reporting.


Ideal for readers starting from scratch or seeking a dependable reference to reinforce classroom learning.

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