Excerpt from Business Accounting, Vol. 4: Advanced and Analytical Accounting Ten years ago almost any contribution to the liter ature of accountancy would have been welcomed. Today, however, with the increasing number of excel lent publications, it is incumbent upon one who puts forth a new accounting work to justify his action. Much more is it necessary to explain the publication of a set of accounting books. Hence it is desirable to state at the outset the purpose of Business Account ing and to outline its scope and ...
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Excerpt from Business Accounting, Vol. 4: Advanced and Analytical Accounting Ten years ago almost any contribution to the liter ature of accountancy would have been welcomed. Today, however, with the increasing number of excel lent publications, it is incumbent upon one who puts forth a new accounting work to justify his action. Much more is it necessary to explain the publication of a set of accounting books. Hence it is desirable to state at the outset the purpose of Business Account ing and to outline its scope and general methods of presentation. While many books have been published on account ing topics, in almost every case they are unrelated vol umes. In some few instances, a volume on accounting has logically followed another by the same author, but with these few exceptions every one published has been written without connection with, or adjustment to, any of those already existing. Under these conditions, the student of accounting, to get any connected and logical knowledge of his subject, must find one of his books here, another there, a third somewhere else, and bridge over the gaps between them as best he may. The proc ess is difficult, and the accounting knowledge he obtains is not always well co-ordinated and logically developed. The volumes of Business Accounting are intended to meet this situation. They cannot, it is true, provide a course of study in the sense that prescribed readings are recommended, written answers to questions required. About the Publisher Forgotten Books publishes hundreds of thousands of rare and classic books. Find more at ... This book is a reproduction of an important historical work. Forgotten Books uses state-of-the-art technology to digitally reconstruct the work, preserving the original format whilst repairing imperfections present in the aged copy. In rare cases, an imperfection in the original, such as a blemish or missing page, may be replicated in our edition. We do, however, repair the vast majority of imperfections successfully; any imperfections that remain are intentionally left to preserve the state of such historical works.
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