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Excerpt from Double Entry Elucidated
The usual mode of proceeding is to commence this study by copyinga series of mercantile transactions, comprising receipts, payments, purchases, sales, and the like after being wearied. Secundam artem, with this sort of work, the learner is re quired to construct ajournal; the substance of his instruction being, that the thing received is debtor to the thing delivered. But as to the object of making one thing debtor to another thing, he is totally ignorant; for every entry in the journal has reference to the ledger, which is a sealed book to him. His whole progress through the journal is, therefore, no better than a blind process of guessing; and when ulti mately required to balance his books, he does so more like an automaton than a ra tional being. Now this mode of tuition, if not erroneous ab initio, is at least defec tive in purpose, and imperfect in its nature. It is an attempt to teach a science by way of synthesis a hopeless as well as an impossible task. Synthesis - or, literally, putting together - is the method of self-instruction but it never can be the method whereby a scientific teacher would develop the stores of his own mind to his pupils.
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Double Entry Elucidated (Classic Reprint)
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Paperback. Zustand: New. Print on Demand. This book's comprehensive guide to double-entry bookkeeping provides a foundational understanding of maintaining accurate financial records. By demystifying complex accounting principles, the author unveils the simplicity of managing accounts and balancing books. This practical approach to accounting empowers individuals to confidently navigate their financial affairs. The context of this book is set within the broader history of commerce and trade. Double-entry bookkeeping emerged as a method to organize and track financial transactions, playing a crucial role in the development of modern accounting practices. The author delves into the theoretical underpinnings and practical applications of double-entry, offering a comprehensive exploration of its principles. Thematic depth is achieved through detailed explanations of the interconnectedness of accounts, the balance of debtors and creditors, and the classification of accounts into personal and impersonal categories. The author emphasizes the significance of accurately recording transactions to ensure the integrity of financial statements and the overall health of a business. This book is a valuable resource for both students and practitioners of accounting. Its clear explanations and practical examples make it an accessible guide to mastering double-entry bookkeeping. By understanding the concepts outlined in this book, readers gain not only a technical skill but also a deeper comprehension of the financial aspects of any business or organization. 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 9781330149676_0
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Double Entry Elucidated Classic Reprint
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PAP. Zustand: New. New Book. Shipped from UK. Established seller since 2000. Bestandsnummer des Verkäufers LW-9781330149676
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Double Entry Elucidated Classic Reprint
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PAP. Zustand: New. New Book. Shipped from UK. Established seller since 2000. Bestandsnummer des Verkäufers LW-9781330149676
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