The Science of Double-Entry Book-Keeping: Simplified by the Application of an Infallible Rule for Journalizing (Classic Reprint) - Tapa blanda

Marsh, Christopher Columbus

 
9781331823544: The Science of Double-Entry Book-Keeping: Simplified by the Application of an Infallible Rule for Journalizing (Classic Reprint)

Sinopsis

Excerpt from The Science of Double-Entry Book-Keeping: Simplified by the Application of an Infallible Rule for Journalizing

Of these books, the Cash Book, Sales Book, Day Book, Journal, and Leger, appear to be indispensable In all houses; While the others may or may not be re quired. If no promissory notes are given or received, there would be no occasion for the Bill Book; and if the bills of purchases or invoices were filed away with care, the Invoice Book might be dispensed with.

Invoice book - This book should contain a minute description of all the merchandise with which we are concerned - all that we buy or receive. Entries in this book consist merely of copies of the bills or invoices of goods bought, or received to be sold on commission. The original bills and invoices should be pre served with care.

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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Reseña del editor

Excerpt from The Science of Double-Entry Book-Keeping: Simplified by the Application of an Infallible Rule for Journalizing

Of these books, the Cash Book, Sales Book, Day Book, Journal, and Leger, appear to be indispensable In all houses; While the others may or may not be re quired. If no promissory notes are given or received, there would be no occasion for the Bill Book; and if the bills of purchases or invoices were filed away with care, the Invoice Book might be dispensed with.

Invoice book - This book should contain a minute description of all the merchandise with which we are concerned - all that we buy or receive. Entries in this book consist merely of copies of the bills or invoices of goods bought, or received to be sold on commission. The original bills and invoices should be pre served with care.

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 The Science of Double-Entry Book-Keeping: Simplified by the Application of an Infallible Rule for Journalizing

The increase of the trade and Commerce of the United States, consequent on the increase of population, manufactories, and Agriculture, and the universal confidence reposed in our political institutions, have called into requisition renewed efforts in every department of science and literature. Twenty years ago, when the book which is the basis of this, was first published, works on book-keeping were not as common, nor so much in demand, as they are at present. Then, two were supplicating for public patronage; now, more than a dozen contend for public favor: then, book-keeping was little thought of as a branch of education; now, great exertions are made to render a practical as well as theoretical knowledge of the science attainable by study and instruction.

There are, perhaps, no people on the earth who have more necessity for skill and method in arranging accounts, than those of the United States. Here a most wonderful credit system prevails. It is infused throughout all kinds of business, from the largest commercial establishment to the smallest retail shop - from the emporiums of the cities and towns to the remotest trading house on the confines of civilization. All classes of society, and people of all occupations, participate in it - the farmer, the mechanic, the rich man and the poor. It animates the adventurer, inspires the enterprising, encourages the industrious, and establishes the emigrant in the west. It fortifies the farmer and planter for a year's toil, and transports the products of their labor to a market. Such a system of doing business is as much the offspring of confidence and good will in man toward his fellow-man, as of capital. I truly believe that no people buy as much, consume as much, and pay for as much, as the people of these States. No one here thinks of hoarding money, and few are satisfied to live as they have lived, or to go on as they began; but as soon as they possess any means above their immediate necessities, everything about them is improved, enlarged, and even beautified. Thus it would seem that credit and capital are on a par, equally active and never at rest.

Book-keeping is so extensively required, that it becomes difficult to say who may not stand in need of the knowledge embraced under its mame. No one, however, who has even distant expectations of being engaged or interested in mercantile affairs, manufactories, or in joint-stock companies, ought to omit to make that science a study. By this I do not mean that all should or can become book-keepers, but that those engaged in any kind of business, who possess capital or who control it, and those who make a profession of the law, should make themselves acquainted with its principles as a science, with the names and purposes of the common account books, with a systematic method of stating accounts, and with the various calculations belonging to them. Unless they do this, they can not read an account, much less understand one.

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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