Business Bookkeeping And Practice Presenting The Theory Of Accounts By The Inductive Method

Author : Wallace H. Whigam
Publisher : Forgotten Books
ISBN 13 : 9780656115440
Total Pages : 154 pages
Book Rating : 4.1/5 (154 download)

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Download or read book Bookkeeping and Business Practice (Classic Reprint) written by Wallace H. Whigam and published by Forgotten Books. This book was released on 2018-02-08 with total page 154 pages. Available in PDF, EPUB and Kindle. Book excerpt: Excerpt from Bookkeeping and Business Practice IN the preparation of this text, two aims have been constantly kept in view, viz To present the subject so that the pupil may derive the greatest possible cultural bene fit, and to make the work practical; that is, to make it conform as nearly as possible to the methods and practices of the business world. The inductive method of development is followed in this text whenever the nature of the subject makes it practicable. As far as possible, long discussions of theoretical points have been avoided. Subjects have not been-introduced more rapidly than the average pupil is capable of comprehending the theory and processes involved. Through out the text it has been the aim to lead the pupil to make use of his previous knowledge. In the beginning, the account rather than the journal has been introduced. First, because the inductive method of development lends itself more readily to this order of presentation. Second, because by this order the pupil concentrates his powers upon one kind of value received and disposed of, and also because the pupil immediately realizes that his work is productive of results. If the journal is introduced at the beginning, the pupil works unintelligently because he does not comprehend the purpose of what he is required to do. Third, because this is the historical order of the develop ment of bookkeeping. At first the ledger was the original book of entry, and still is in many instances, while the journal never has been regarded as a book of original entry. Fourth, because this order of presentation is advocated by the best accountants. This text is divided into lessons, and what is required of the student is definitely stated. In the average text-book on bookkeeping, such directions are nearly always lacking, making it extremely difficult to determine what is wanted. Theoretical bookkeeping and business practice are included in one text. The aim has been to give sufficient exercise in the making of bookkeeping records thoroughly to familiarize the pupil with the forms and the language of the subject before he is called upon to write and receive the business papers that are necessary in the second part of the text. It is the common experience of teachers that pupils beginning the subject with the business practice always regard bookkeeping proper as of secondary importance. 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.