Bookkeeping: The Principles and Practice of Double Entry; With Exercises; Key (Classic Reprint)

Author has endeavoured to make the following short Treatise intelligible, not only to those who have had some experience in keeping books of account, but also to those who have no knowledge whatever of the subject. It is, however, believed that any but the most expert and accomplished bookkeepers will find in these pages some helpful elucidation of principles and useful guides to practice. Instead of starting with a description of a full set of books, and so wearying the student with a mass of details, which cannot, without much mental effort, be seen to form parts of a harmonious whole, the author has sought, first, to explain the underlying principle of double entry, then to show its application to practical cases, and, next, by reasoning from these, to evolve a complete and simple set of books, showing the relation of each to the system. Some discussion follows of further principles as they arise with the growth of the system, and the methods of treating certain classes of accounts are explained. The last five chapters treat of comparatively advanced matters of account, and contain practical hints, which are the outcome of long experience of the difficulties of bookkeeping, and of the best ways to avoid or surmount them. With a view to making the book complete, exercises have been added, with a kej -, showing in detail the working of each.
(Typographical errors above are due to OCR software and don't occur in the book.)

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