Principles of Accounting (Classic Reprint) - Couverture souple

Hodge, Albert Claire

Couverture souple

ISBN 10 : 1440081530 ISBN 13 : 9781440081538

Editeur : Forgotten Books, 2018

Synopsis

Principles of Accounting: an introduction to the accounting process and business practice

This edition explains how modern accounting handles purchases, sales, and the money that moves through a business. It covers the journey from a transaction to vouchers, journals, ledgers, and final reports, showing how each step supports sound financial records. The text emphasizes the role of business papers and forms in recording and proving transactions, and it discusses different ways to organize purchases, sales, and the related roles in a company.

Designed for students and professionals, the book walks through common practices in cash receipts, cash disbursements, and the use of special journals. It explains how vouchers, negotiable instruments, and forms relate to the accounting cycle, and it outlines how the accounting process fits into business management and reporting. You will see how the order of steps affects what information appears in reports and how accounts are structured.

• How transactions become vouchers, journals, and ledger entries


• How purchases and sales are handled in different kinds of businesses


• The roles of vouchers, negotiable instruments, and forms in recording activity


• The flow from original entry to final reports and the purpose of adjusting and closing entries

Ideal for readers seeking a clear, practical view of how accounting information flows through a business.

A propos du livre

Présentation de l'éditeur

Excerpt from Principles of Accounting

Collegiate training for business management is now so widely attempted that the time has arrived when experiments should be conducted looking toward the organization of the business curriculum into a coherent whole. Training in scattered "business subjects" was defensible enough in the earlier days of collegiate business training, but such a method cannot be permanent. It must yield to a more comprehensive organization.

There can be no doubt that many experiments will be conducted looking toward this goal; they are, indeed, already under way. This series, "Materials for the Study of Business," marks one stage in such an experiment in the School of Commerce and Administration of the University of Chicago.

It is appropriate that the hypotheses on which this experiment is being conducted be set forth. In general terms the reasoning back of the experiment runs as follows: The business manager administers his business under conditions imposed by his environment, both physical and social. The student should accordingly have an understanding of the physical environment. This justifies attention to the earth sciences. He should also have an understanding of the social environment and must accordingly give attention to civics, law, economics, social psychology, and other branches of the social sciences. His knowledge of environment should not be too abstract in character. It should be given practical content, and should be closely related to his knowledge of the internal problems of management. This may be accomplished through a range of courses dealing with business management wherein the student may become acquainted with such matters as the measuring aids of control, the communicating aids of control, organization policies and methods; the manager's relation to production, to labor, to finance, to technology, to risk-bearing, to the market, to social control, etc. Business is, after all, a pecuniarily organized s…

Détails de l'édition

• Éditeur: Forgotten Books
• Date d'édition: 2018
• Langue: anglais
• ISBN 10: 1440081530
• ISBN 13: 9781440081538
• Reliure: Broché
• Nombre de pages: 422
• 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