Excerpt from A Practical System of Book-Keeping, by Double and Single Entry, Both in Single and Copartnership Business; Exemplified in Three Sets of Books: With the Most Approved Forms of Exchanges, Calculations, &C., Used Daily in the Best Organized Houses in This Country
IN the following work, I have attempted to explain the science of Double Entry Book-keeping, and to give examples in illustration, in three sets Of books, with forms of all the auxiliary books, as used in the counting-house, accompanied by the necessary rules and explanations. A practical system of Single Entry is also given. The first set contains a form of general retail business. In the second set, a company or copartnership business is represented, with the particulars Of all the purchases, sales, and other trausse tions in the course of business; together with the most approved forms of closing the Leger, preparatory to transferring the accounts to a new set of books; to which are added, practical illustrations Of all the books used in business, either foreign or domestic. The rules are laid down in so plain a manner, that any young man, with a general knowledge of business, can take up this work, and acquire the information necessary to qualify him for keeping a set of books. To those who are more experienced in accounts, it will be found a useful text-book for reference, on account of the various business entries which it comprises.
The following rules will illustrate the order, use, and design, Of the different books necessary to be used in mercantile business.
The principal books are, the day-book, Journal, and Leger. The auxiliary books will be subsequently explained in detail.
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Paperback. Zustand: New. Print on Demand. This book introduces the reader to the principles of double entry bookkeeping, a method of accounting used for many years. The author provides an overview of the different accounts and records which form the basis of this system and provides advice on how to set up ledgers and balance the books. The text includes examples of day books, cash books, and invoices to provide a practical guide for the reader which can be applied to almost any type of business. This book is suitable for any reader with some knowledge of accounting principles and is an invaluable tool for anyone who wants to learn how to manage a set of books. 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 9780332247533_0
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