Inhaltsangabe
Excerpt from The Philosophy of Accounts
Colonel Sprague's work on The Philosophy of Accounts, therefore, stands today as a classic of American accounting litera ture. Even in its fragmentary form of a twenty-one chapter discussion with two short monographs on the Cash account and the Merchandise account, it presents a most remarkable and complete piece of consistent logical reasoning. Other writers have elaborated the principles so clearly set forth by Colonel Sprague, and the development of technique has moved far beyond anything that was thought of in the days when The Philosophy of Accounts was written. Nevertheless, the principles will stand as he set them forth, and every accountant whose professional training is complete is supposed to have read this work in its original form.
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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.
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Excerpt from The Philosophy of Accounts
Colonel Sprague's work on The Philosophy of Accounts, therefore, stands today as a classic of American accounting litera ture. Even in its fragmentary form of a twenty-one chapter discussion with two short monographs on the Cash account and the Merchandise account, it presents a most remarkable and complete piece of consistent logical reasoning. Other writers have elaborated the principles so clearly set forth by Colonel Sprague, and the development of technique has moved far beyond anything that was thought of in the days when The Philosophy of Accounts was written. Nevertheless, the principles will stand as he set them forth, and every accountant whose professional training is complete is supposed to have read this work in its original form.
About the Publisher
Forgotten Books publishes hundreds of thousands of rare and classic books. Find more at www.forgottenbooks.com
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.
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