Excerpt from The Principles and Practice of Book-Keeping: Single and Double Entry
Mercantile Book-keeping is the recording of financial transactions in a systematic manner. The province of a text-book upon the subject is to explain the method by which certain classes of facts are to be recorded. To convey a knowledge of principles is the only way to make such an explanation clear, but only the inferior laws which govern the manner of recording, are to be considered; the superior laws which govern the facts themselves, belong to the study of Political Economy.
The authors of this work have thought best to tell the Story of Accounts in an explanatory manner, illustrating the different topics by facsimiles of memoranda, drafts, notes, checks, account-books. Etc which the trader and merchant use in their daily business, - thus showing the instrument and explaining its nature and application at the same time. By this plan the teacher is left to question as he may find necessary, avoiding any set form of question and answer, which leads to the habit of memorizing, without a complete understanding.
The first section of the book treats of the Elementary Principles under lying all account-keeping, showing how the farmer or mechanic can make a simple memorandum of his daily transactions either of sale or pur chase; how he may make a transfer of credit, receive and give notes and at any time take an inventory and valuation of his property.
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Paperback. Zustand: New. Print on Demand. This book describes the fundamentals of the field of manual bookkeeping. It begins with the author's explanation of basic concepts such as the distinction between debit and credit, and then moves on to more complex accounting practices. These include the subsidiary accounts, such as outlay and return accounts and capital, which support and form a relationship with ordinary accounts. There is also an extensive discussion of promissory notes, including promissory notes signed by the business and notes receivable to the business and of drafts, which are orders drawn by a creditor upon his debtor. The book concludes with advice on practical matters, such as how to keep one's records organized, and how to save time by recording transactions in a specific manner that will facilitate arithmetical computations. The author also emphasizes that the aim of these bookkeeping practices must be to present a clear, concise, and systematic record or history of financial transactions, and the forms of book-keeping in general use have grown out of this need. This book is a reproduction of an important historical work, digitally reconstructed using state-of-the-art technology to preserve the original format. In rare cases, an imperfection in the original, such as a blemish or missing page, may be replicated in the book. print-on-demand item. Bestandsnummer des Verkäufers 9780331742626_0
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Anbieter: PBShop.store US, Wood Dale, IL, USA
PAP. Zustand: New. New Book. Shipped from UK. Established seller since 2000. Bestandsnummer des Verkäufers LW-9780331742626
Anbieter: PBShop.store UK, Fairford, GLOS, Vereinigtes Königreich
PAP. Zustand: New. New Book. Shipped from UK. Established seller since 2000. Bestandsnummer des Verkäufers LW-9780331742626
Anzahl: 15 verfügbar