Articles liés à Lyons Bookkeeping, Vol. 1 (Classic Reprint)
Synopsis
The digital edition of all books may be viewed on our website before purchase. Excerpt from Lyons Bookkeeping
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Présentation de l'éditeur
The plan of teaching bookkeeping with business papers is a very popular one and must continue to be the favorite plan for those who wish the course to give the student, in addition to a knowledge of the principles of accounting, a familiarity with the materials and the methods of a modem business oflS ce. There are in general two schemes for teaching bookkeeping by the individual business practice plan. The one scheme involves the use of business papers solely to accompany and illustrate the transactions set forth in the text. The other uses the business papers as the basis of the students entries in his books. There is a vast difference between these two plans. The former plan makes the business papers a subordinate and auxiliary feature of the work that can be and often is slighted if not absolutely ignored. The latter plan makes the business papers the foundation of the course. The papers come to the student just as they come to him in business; from the data upon them he constructs his bookkeeping entries; and they are then systematically filed and become a part of the records. Thus business papers, a knowledge of which is in itself of value, constitute the central feature of the course, and the student, through receiving them, making his entries, and disposing of them, is taught business procedure, accounting, and office methods. The plan of using business papers as the basis of the presentation of the transactions is the one which is followed in the business practice sections of Lyons Bookkeeping and these business practice sections constitute the greater part of the course. The transactions are not merely illusiraled by business papers, but they are based upon business papers. Preceding each of the principal sets using the business papers, a shorter section of the book, in which papers are not used, is devoted to a treatment of the accounting principl
(Typographical errors above are due to OCR software and don't occur in the book.)
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