Lyons' Bookkeeping, Vol. 2: Parts I and II (Classic Reprint)
Idioma: inglés
Editorial: Forgotten Books, 2018
- Tapa blanda
- Nuevo
Librería: Forgotten Books, London, Reino UnidoForgotten Books
Vendedor de IberLibro desde 2 de junio de 2021
Condición: Nuevo
EUR 18,86
Cantidad disponible: Más de 20 disponibles
Añadir al carritoDescripción del artículo del vendedor
Print on Demand. This work, part of the Lyon's Bookkeeping series, is a foundational text on a vital business practice. The author presents key accounting principles along with problems and illustrations to help readers engage with the material, making the process accessible. Positioned as a resource for beginners and as a historical reference for the evolution of accounting, the book serves as both a learning tool and a document of reference for the history of accountancy. 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.
N° de ref. del artículo 9781330019016_0
- Título
- Lyons' Bookkeeping, Vol. 2: Parts I and II (Classic Reprint)
- Autor
- J. A. Lyons, Walter L. Read
- Editorial
- Forgotten Books
- Año de publicación
- 2018
- Estado
- New
- Tipo de libro
- print-on-demand item
- Encuadernación
- Paperback
- Idioma
- inglés
- ISBN 10
- 1330019016
- ISBN 13
- 9781330019016
- Catálogos de vendedores
- Accounting
Bookkeeping has been called applied arithmetic, and for years there has been a growing tendency to teach bookkeeping from its arithmetical side. The Edition of 1913 recognizes the truth that an account is nothing more nor less than a formal statement of a proposition in arithmetic, and that the simple and only proper method of account study is that which approaches the account from its arithmetical side. The account is, therefore, approached in this way in the Edition of 1913.
It has not been considered sufficient to call attention, through footnotes and in other ways, to the analogies between bookkeeping and arithmetic. The first 70 pages of Lyons' Bookkeeping have been entirely remade in order to work out the arithmetical approaches to the different accounts and statements in practical detail. Preceding the study of each account and each statement the student is given a list of problems in arithmetic which lead him into an understanding of the theory of that account or statement before he undertakes the study of it as bookkeeping. Thus the pedagogical principle of going from the known to the unknown is made fully available, and the problems themselves are made an integral part of the course, and not Supplementary. Students will not secure the benefits of this carefully devised unfolding of the subject of bookkeeping, however, unless teachers fully grasp the pedagogical idea underlying it. Treated as supplementary work merely, these problems will fail of their purpose.
Up to page 179, the Edition of 1913 differs in no respect from the original edition, except for the inclusion Of the groups of problems found on pages 6, 10, 14, 16, 19, 22, 25, 27, 31, 33, 64 and 66. These problems have added eight pages to the length of the book, but they have been put in where they belong without the change of a word or figure else where.
The last set in the book (the Dry Goods set) has been changed so as to require the use of the separate-merchandise accounts instead of one general account only. These are the Mdse. Sales, Mdse. Purchases, and Mdse. (trading) Accounts. The Sales Book and the Purchase Book are both used in this set, thus making a complete classification of original entries affecting the merchandise account. It has seemed desirable to Observe the same classification in the ledger accounts.
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.
“Sinopsis” puede pertenecer a otra edición de este título.
Reseña del editor
The plan of teaching bookkeeping with business papers is a very popular one and must continue to be the favorite plan for those who wish the course to give the student, in addition to a knowledge of the principles of accounting, a familiarity with the materials and the methods of a modern business office.
There are in general two schemes for teaching bookkeeping by the individual "business practice" plan. The one scheme involves the use of business papers solely to accompany and illustrate the transactions set forth in the text. The other uses the business papers as the basis of the student's entries in his books.
There is a vast difference between these two plans. The former plan makes the business papers a subordinate and auxiliary feature of the work that can be and often is slighted if not absolutely ignored. The latter plan makes the business papers the foundation of the course. The papers come to the student just as they come to him in business; from the data upon them he constructs his bookkeeping entries; and they are then systematically filed and become a part of the records. Thus business papers, a knowledge of which is in itself of value, constitute the central feature of the course, and the student, through receiving them, making his entries, and disposing of them, is taught business procedure, accounting, and office methods.
The plan of using business papers as the basis of the presentation of the transactions is the one which is followed in the business practice sections of Lyons' Bookkeeping and these business practice sections constitute the greater part of the course. The transactions are not merely illustrated by business papers, but they are based upon business papers.
Preceding each of the principal sets using the business papers, a shorter section of the book, in which papers are not used, is devoted to a treatment of the accounting principles which will be involved in the work which is to follow. Thus, the student attempts no work whatever in "business practice" until he has mastered a short chapter without business papers in which he studies accounts and journalizing, and learns how to post and take a trial balance. Again, before taking up the work of the second principal set, he studies in a separate chapter, no business papers being used, the new accounting features which he will use in the second practice set. This plan of teaching accounting principles in separate chapters preceding the business practice sections and without the business papers, presents two distinct advantages: first, the student is enabled to concentrate upon the study of the accounting principles without any distraction, until he gets a thorough intellectual knowledge of the principles studied; second, the accounting principles being intellectually acquired when the student takes up the "business practice," the work of familiarizing the student with forms and drilling him in the bookkeeping operations can proceed without interruption.
The student will find every step explained in detail both as to the principle involved and the procedure followed. Every difficulty is anticipated. There are no pitfalls - no ambiguities. We have avoided the introduction of puzzles and conundrums. The pupil has the right to know what every proposition is, and this right is respected throughout - he is not left to guess the intent of the authors. Nor is it presumed that he knows any of these things which he cannot know without schooling or business experience. The book was written for beginners and it is felt that it meets fully the requirements of such a text book.
About the Publisher
Forgotten Books publishes hundreds of thousands of rare and classic books. Find more at www.forgottenbooks.com
“Acerca de” puede pertenecer a otra edición de este título.
Forgotten Books
London, Reino Unido
Vendedor de IberLibro desde 2 de junio de 2021
Tarifas de envío de Reino Unido a Estados Unidos de America
| Artículo | De 5 a 10 días hábiles | De 5 a 10 días hábiles |
|---|---|---|
| Primer artículo | EUR 0,00 | EUR 0,00 |
Métodos de pago
Descripción de la tienda
Forgotten Books’ Classic Reprint Series utilizes the latest technology to regenerate facsimiles of historically important writings. Careful attention has been made to accurately preserve the original format of each page whilst digitally enhancing the quality of the aged text.
Especialidad
TradeInformación empresarial del vendedor
FB &c Ltd
Dalton House, 60 Windsor Avenue
London, Reino Unido SW19 2RR
Condiciones de venta
Forgotten Books publica cientos de miles de libros raros y clásicos.
Este libro es una reproducción de una importante obra histórica. Forgotten Books utiliza tecnología de punta para reconstruir digitalmente la obra, preservando el formato original mientras repara las imperfecciones presentes en la copia envejecida. En casos raros, una imperfección en el original, como una imperfección o una página faltante, puede replicarse en nuestra edición. Sin embargo, reparamos con éxito la gran mayoría de las imperfecciones; cualquier imperfección que permanezca se deja intencionalmente para preservar el estado de tales obras históricas.
Este texto se ha restaurado digitalmente a partir de una edición histórica. Algunos errores pueden persistir, sin embargo, consideramos que vale la pena publicarlo debido al valor histórico de la obra.
La edición digital de todos los libros se puede ver en nuestro sitio web antes de la compra.
Derecho al desistimiento
Si es un consumidor, puede rescindir el contrato de acuerdo con lo siguiente. Por consumidor se entiende cualquier persona física que actúe con fines ajenos a su actividad comercial, empresarial, oficio o profesión.
Información sobre el derecho de desistimiento
Derecho legal de desistimiento
Tiene derecho a rescindir este contrato en un plazo de 14 días sin dar ningún motivo.
El periodo de desistimiento vencerá a los 14 días desde que usted, o un tercero que no sea el transportista e indicado por usted, adquiera la posesión física del último bien o del último lote o pieza.
Para ejercer el derecho de desistimiento, complete de forma electrónica y envíe una declaración clara en nuestro sitio web, desde "Mis compras" en "Mi cuenta". Le enviaremos sin demora un acuse de recibo de dicho desistimiento a través de un soporte duradero (por ejemplo, por correo electrónico).
Para cumplir con el plazo de desistimiento, basta con que envíe su comunicación relativa al ejercicio del derecho de desistimiento antes de que venza el periodo de desistimiento.
Efectos del desistimiento
Si rescinde este contrato, le reembolsaremos todos los pagos que hayamos recibido de usted, incluidos los gastos de envío (excepto los gastos adicionales que surjan si elige un tipo de envío que no sea el tipo de envío estándar más económico que ofrecemos).
Podemos hacer una deducción del reembolso por la pérdida de valor de cualquier bien suministrado, si la pérdida es el resultado de una manipulación innecesaria por su parte.
Efectuaremos el reembolso sin demoras indebidas y, a más tardar, 14 días después de que se nos informe de su decisión de rescindir este contrato.
Efectuaremos el reembolso utilizando el mismo medio de pago que utilizó para la transacción inicial, a menos que haya acordado expresamente lo contrario; en cualquier caso, no incurrirá en ningún cargo como resultado de dicho reembolso.
Podremos retener el reembolso hasta que hayamos recibido los bienes o hasta que nos haya presentado una prueba de que los ha devuelto, lo que ocurra primero.
Deberá devolver los bienes o entregarlos a Forgotten Books, London, United Kingdom, sin demoras indebidas y, en cualquier caso, en un plazo máximo de 14 días a partir del día en que nos comunique su desistimiento del presente contrato. El plazo se cumple si devuelve la mercancía antes de que venza el periodo de 14 días. Tendrá que asumir los gastos directos de devolución de los bienes. Usted solo es responsable de la disminución del valor de los bienes como resultado de una manipulación distinta a la necesaria para establecer la naturaleza, las características y el funcionamiento de los bienes.
Excepciones al derecho de desistimiento
El derecho de desistimiento no se aplica a lo siguiente:
- La entrega de periódicos, diarios o revistas, con la excepción de los contratos de suscripción; y
- El suministro de contenido digital que no se proporcione en un soporte tangible (por ejemplo, en un CD o DVD) si, al hacer el pedido, aceptó que podíamos empezar a entregarlo y que no podría desistir una vez iniciada la entrega.
Condiciones de envío
Ci impegniamo a ridurre al minimo il nostro impatto ambientale e a diminuire i costi di spedizione producendo e spedendo i nostri prodotti il più vicino possibile ai nostri clienti. Per gli ordini negli Stati Uniti, gli articoli vengono spediti dagli USA. Gli ordini per il Regno Unito e l’Europa vengono evasi dal Regno Unito. Gli ordini canadesi possono essere spediti dal Canada o dagli Stati Uniti, a seconda delle dimensioni dell’ordine.
Per i nostri clienti in altre regioni del mondo, ci assicuriamo che gli ordini vengano spediti dalla località più vicina disponibile per ridurre i tempi di consegna e l’impronta di carbonio. Il nostro obiettivo è consegnare i tuoi prodotti in modo efficiente, ovunque tu sia.
Ti preghiamo di notare che, in base alla dimensione dell’ordine e alla legislazione locale del tuo paese, potrebbero essere applicate tasse, dazi doganali e spese aggiuntive dal paese di destinazione. Questi costi non sono inclusi nel prezzo dell’articolo o nelle spese di spedizione. Sono a carico del cliente e devono essere pagati alla consegna.
Ti consigliamo di verificare con il tuo ufficio doganale locale per maggiori informazioni su eventuali costi prima di effettuare l’ordine. Forgotten Books non è responsabile per eventuali dazi doganali, tasse o spese sostenute.