Excerpt from Elements of Accounting: Theory and Practice The purpose Of the present text is to bridge the gap between bookkeeping and accounting. It presupposes a knowledge of debit and credit, and from this point con ducts the serious student through the field of accounting. Elementary bookkeeping is reviewed; Single Entry is studied, compared with, and changed to, Double Entry; accounting is differentiated from bookkeeping, and is itself defined; and then the applications Of accounting to book keeping are shown and ...
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Excerpt from Elements of Accounting: Theory and Practice The purpose Of the present text is to bridge the gap between bookkeeping and accounting. It presupposes a knowledge of debit and credit, and from this point con ducts the serious student through the field of accounting. Elementary bookkeeping is reviewed; Single Entry is studied, compared with, and changed to, Double Entry; accounting is differentiated from bookkeeping, and is itself defined; and then the applications Of accounting to book keeping are shown and applied. The complete set Of books which accompanies the last chapter is intended to afford practice in modern practical accounting. With these four chapters as a basis, the student is introduced, in succession, to partnership and to corporation accounting, the latter including consolidations. The preparation Of final state ments, according to the most approved modern practice, is the subject of two full chapters. An intervening one deals with the difficult subjects of depreciation, reserves, sink ing fund and investment accounting. Chapters on the accounts of non-trading concerns, statements Of' affairs and deficiency accounts, and realiza tion and liquidation, are also included. Then there have been incorporated two chapters on cost accounts, and finally a chapter on auditing. Supplementary exercises on all chapters, together with sample examination papers from various sources, have been furnished for additional practice. 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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