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Sinopsis
Sharpen your accounting intuition with practical problems that train observation, analysis, and synthesis.
This book offers a structured set of accounting problems designed to build core skills. It emphasizes seeing not just the surface numbers but what lies beneath and how figures relate to each other. The exercises aim to develop the habit of clear, truthful interpretation of financial information, using both imaginary and realistic figures to illustrate fundamental principles.
- Learn how to decide which accounts to debit or credit in common transactions.
- Practice analyzing how numbers reflect underlying business events and principles.
- Explore how ledgers, journals, and related records fit together in a unified accounting system.
- Compare different methods of presenting and testing accounting data to reinforce understanding.
Ideal for students seeking a solid, practice‑based grounding in accounting principles and problem solving.
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Reseña del editor
Excerpt from Problems in the Principles of Accounting
This would not be true if the aim in teaching accounting were to teach specific facts about business, or specific methods of procedure for certain kinds of circumstance. No one can ever understand accounting by learning how specifically to do specific things. The conditions and the happenings and the modifying circumstances of modern business are so multitudinous that no lifetime is long enough for one to learn by rule what should be done in every kind of case. Accounting is nothing but sublimated common sense applied to interpreting the facts of business. The requisite for accounting is simply intellectual vision with the ability to express the truth intelligibly. Such vision and such power of expression are best cultivated by practice in handling not merely the usual and stable (certainly not merely because they are usual and stable), but rather the peculiar and the unique, for these force the student to work out for himself methods and processes that may be capable of numerous applications in circumstances which, though on their faces they are wholly unlike, are in essence of the same sort.
About the Publisher
Forgotten Books publishes hundreds of thousands of rare and classic books. Find more at www.forgottenbooks.com
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.
Reseña del editor
Excerpt from Problems in the Principles of Accounting
The problems in the following pages have been prepared to afford students ready means of testing with actual figures their knowledge of accounting principles.
The aim is in only slight degree to afford the sort of mechanical practice that results in facility, though some degree of facility must spring from any practice; the prime aim is to afford material on which the student may cultivate the power and the habit of seeing straight, of seeing deeply, and of seeing whole. All serious accounting work requires the accountant to do these three things: first, to see the surface meaning of things; second, below the surface facts to see the underlying facts; third, to see the relations of all the fundamental facts to one another. Except for the bookkeeping problems - in which, moreover, the aim is as far as feasible the same as in the accounting problems, - the exercises following are intended to demand of the student careful observation (to show him what the figures mean), or the application of some analytical power (to tell him what lies below the surface), or sense of relationship (to indicate to him how present figures are tied up with other figures). Many of these problems require the exercise of all three of these faculties at once.
Either of two methods is feasible for the choice of material for exercises, - actual figures yielded in specific business enterprises, or imaginary figures devised to call into play certain lines of thought on the part of the student. The former gives the student a certain degree of familiarity with actual figures, and, if a sufficient number of cases is taken, with normal figures; but a very large number of cases is usually needed to cover the specially noteworthy conditions, for few sets of actual figures chance to combine many notable facts. Then so much of the student's thought is occupied with the repetition of mechanical processes that he loses alertness for the recognition of differences in principle.
About the Publisher
Forgotten Books publishes hundreds of thousands of rare and classic books. Find more at www.forgottenbooks.com
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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Problems in the Principles of Accounting (Classic Reprint)
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Paperback. Condición: New. Print on Demand. This book is a thought-provoking guide to accounting principles, skillfully elucidating debits, credits, and the relationship between all the fundamental facts of business. The author illustrates accounting theory through the inclusion of unusual circumstances, helping readers to understand how to see straight, deeply, and comprehensively in accounting. Through cumulative work, the reader will master the skill of identifying unusual circumstances, and subsequently see their bearing on normal circumstances, and understand their relation to one another. The book accomplishes all of this while discussing the historical backdrop and thematic depth of accounting, providing an abundance of exercises and concise explanations throughout. Whether you are new to accounting or looking to refresh your knowledge, this book has something for you. By the end, you'll have a well-rounded understanding of the art of accounting and its multifaceted relationship with business. 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. Nº de ref. del artículo: 9781330007976_0
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Problems in the Principles of Accounting (Classic Reprint)
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PAP. Condición: New. New Book. Shipped from UK. Established seller since 2000. Nº de ref. del artículo: LW-9781330007976
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Problems in the Principles of Accounting (Classic Reprint)
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PAP. Condición: New. New Book. Shipped from UK. Established seller since 2000. Nº de ref. del artículo: LW-9781330007976
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Problems in the Principles of Accounting (Classic Reprint)
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Paperback. Condición: Brand New. 114 pages. 8.43x5.85x0.73 inches. This item is printed on demand. Nº de ref. del artículo: zk1330007972
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