Beginnings In Bookkeeping For Commercial Schools

Author : Fred Charles Weber
Publisher : Forgotten Books
ISBN 13 : 9781333123840
Total Pages : 86 pages
Book Rating : 4.1/5 (238 download)

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Download or read book Introductory Bookkeeping written by Fred Charles Weber and published by Forgotten Books. This book was released on 2016-08-02 with total page 86 pages. Available in PDF, EPUB and Kindle. Book excerpt: Excerpt from Introductory Bookkeeping: Arranged for Use in the Classes of High School Commercial Departments, Private Commercial Schools, and Intermediate Schools These few suggestions are given with the hope that they will aid you in your work. The subject as presented in the following pages has been simplified. Non-essentials have been omitted. This makes it possible to do every thing given with great thoroughness. Thorough understanding on the part of the pupil and the doing of his work as a result of his thought is the goal. In chapter one, when the pupils are young, it is a good plan to work out the various points step by step, using school currency and a hat to illustrate the transaction. It is often helpful to use boxes, desk drawers, or similar receptacles to visualize the account, placing on the side of them a sheet of paper with the account name on it. Then using school currency and familiar objects, go through a few transactions, keeping track of the values involved as indicated in the last sentence on page 1. Analyze the accounts thus built up as on page 2. Emphasize the cost feature (page show that in order to get something into one receptacle (account) something must be supplied from another receptacle (account). The getting of a value costs the giving of another. The giving of a value supplies another (page Emphasize the fact that an account is a place for keeping track of a class or kind of value and that it will answer that purpose when kept in a book the same as when nailed on a box, bin, etc. Such or similar illustrations will often help the pupil to see that each account is a record of a certain kind of value and that it has definite meaning. The majority of pupils that fail in bookkeeping fail because they do not read with understanding or they are very inaccurate in their figuring. It is worth while to know your text well enough to be able to refer a pupil to the exact place where he will find the point that he has failed to master. (the index will help greatly in this.) It is as necessary in bookkeeping to teach pupils to read and understand as to select debits and credits. Sometimes it is wise to read a troublesome sentence or paragraph for them or with them. Many details of routine brought out will be omitted by the pupil unless you refer him back to the instruction until the detail becomes a habit. 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.