A First Year In Bookkeeping And Accounting Primary Source Edition

Author : George Arthur Macfarland
Publisher :
ISBN 13 : 9781440098062
Total Pages : 238 pages
Book Rating : 4.0/5 (98 download)

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Download or read book A First Year in Bookkeeping and Accounting written by George Arthur Macfarland and published by . This book was released on 2015-06-02 with total page 238 pages. Available in PDF, EPUB and Kindle. Book excerpt: Excerpt from A First Year in Bookkeeping and Accounting A Text-book on bookkeeping and accounting is by no means an original undertaking, and the many treatises already written on the subject make it difficult for the authors to give their effort any distinguishing features. Their endeavor, however, has been to lay particular emphasis on the methods of exposition; appeal being made to the understanding rather than to the memory of the student. As to the merits of any departure from accepted theories of teaching, the book must speak for itself, and it is hoped that it will be of sufficient benefit to instructor and student alike to warrant its holding some place in the literature on the subject. The plan of work adopted has been to follow as far as possible the historical evolution of the subject, explaining the difficulties as they arise, and assuming no previous knowledge on the part of the reader. Each chapter contains an exposition of the subject, followed by illustrative problems and solutions to enable the student better to understand the principles explained and to apply them in the problems. The text, as the title indicates, is designed to provide a full first year's work in bookkeeping and accounting, for use in higher institutions of commercial training. Three Principal Problems are found at the end of the book. Principal Problem I embodies all the subjects discussed in Chapters IV to XXIII; and Principal Problems II and III, either of which may be used, cover the subject of Columnar Books, treated in Chapter XXIV. In addition to these main problems, the instructor may assign as many of the supplementary problems, to be found at the end of the chapters, as he deems necessary to impress thoroughly the particular subject being considered. 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.