Excerpt from A Synthetic and Inductive System of Book-Keeping by Double Entry: Designed Particularly for Schools and Academies, and as a Reference for the Young Accountant in Complicated Company Transactions With Eighteen Lectures for the Black Board
Before we enter particularly on our first lecture it will be necessary for me to apprise the learner that there is no difference between the Journal and Leger as regards Debit and Credit. Indeed both books in these respects are alike, for whatever is made Dr. In the Journal, will of course be come Dr. In the Leger, and so with the Credits. The J our nal in fact may be called the first Leger, the entries being made without regard to classification or arrangement.
The Object! Of the third book or Leger, is -to arrange and classify each item under its own particular head. Hence, any one who can transfer a charge correctly from the Day Book to the Leger in single entry, can with equal ease Journalize that charge if he will but do it on the same principle.
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Paperback. Zustand: New. Print on Demand. This book takes you on an in-depth journey through the fundamental principles of accounting, with a particular focus on double-entry bookkeeping. Designed for both students and experienced accountants seeking to enhance their skills, the author guides you through every step of the accounting process, from opening the books to closing them. The author illustrates complex topics with easy-to-understand examples and provides numerous exercises to test your understanding. Whether you're a seasoned professional or just starting out, this comprehensive guide will equip you with the knowledge and skills you need to master the art of bookkeeping and accounting. By embracing proven techniques and practical illustrations, this book empowers you to confidently manage your company's financial transactions and make informed decisions. 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 9781333176068_0
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PAP. Zustand: New. New Book. Shipped from UK. Established seller since 2000. Bestandsnummer des Verkäufers LW-9781333176068
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PAP. Zustand: New. New Book. Shipped from UK. Established seller since 2000. Bestandsnummer des Verkäufers LW-9781333176068
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