Bookkeeping and Accountancy

Harry M. Rowe

Editore: Forgotten Books
Formato: PDF
Testo in en
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Dimensioni: 17,27 MB
  • EAN: 9780259615361
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"Bookkeeping and Accountancy" is intended to impart a training in the art of bookkeeping that is based upon the fundamental principles of accountancy. It is intended for students of the age usually found in commercial schools, public and private, who are ready to begin a study of the subject. The completion of the full course of study provided will not only qualify for a high degree of proficiency in the art of bookkeeping, but it will also lead up to a very thorough understanding of the general principles and practices of accountancy.

While for many years I have closely followed the development of accountancy as a science, particularly in its economic relations, I am no longer a practicing accountant, therefore, I have presented accountancy in this work as I have found it, particularly as reflected in the practical experience of many eminent accountants with whom I have consulted.

My principal task has been to simplify the presentation of accountancy so that it may be understood by the average commercial student, and to prepare bookkeeping sets in various lines of business that would illustrate the application of its principles.

I have found that in reclassifying accounts to conform with the theory and practice of accountancy, the art of bookkeeping has been made easier to learn and easier to teach, rather than more difficult. True science simplifies any subject of which it treats, and accountancy is the true science of bookkeeping.

Five distinct subjects are included: - the fundamental and elementary principles of accountancy, the art of bookkeeping as applied in various lines of business, business methods and practices, and office methods and practices.

The following are some of the features of particular interest:

1. For students who are beginning, teachers can have their choice of (1) the account, or skeleton ledger method, (2) the theory method, using transactions stated in the form of memorandums, or (3) the illustrated theory method, in which the business papers received and issued are used in connection with the printed text, either for purely illustrative purposes, or as data from which records are to be made in the various books. The subject matter is the same, except that it is presented in different order in each method.

2. The transactions are classified and entered in the books in which they properly belong, from the start. Purchases, sales, notes and acceptances, cash receipts and payments, etc., are entered directly in their respective books, from which the proper accounts in the ledger are debited and credited.

3. Various price lists are provided with each set, which may be used, if desired.