A Synthetic and Inductive System of Book-Keeping by Double Entry: Designed Particularly for Schools and Academies, and as a Reference for the Young ... With Eighteen Lectures for the Black Board - Tapa blanda

Excerpt from A Synthetic and Inductive System of Book-Keeping by Double Entry: Designed Particularly for Schools and Academies, and as a Reference for the Young Accountant in Complicated Company Transactions With Eighteen Lectures for the Black Board

Before we enter particularly on our first lecture it will be necessary for me to apprise the learner that there is no difference between the Journal and Leger as regards Debit and Credit. Indeed both books in these respects are alike, for whatever is made Dr. In the Journal, will of course be come Dr. In the Leger, and so with the Credits. The J our nal in fact may be called the first Leger, the entries being made without regard to classification or arrangement.

The Object! Of the third book or Leger, is -to arrange and classify each item under its own particular head. Hence, any one who can transfer a charge correctly from the Day Book to the Leger in single entry, can with equal ease Journalize that charge if he will but do it on the same principle.

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