The Elements Of Practical Bookkeeping For Use In Schools

Author : Carlos B. Ellis
Publisher : Forgotten Books
ISBN 13 : 9781330029008
Total Pages : 264 pages
Book Rating : 4.0/5 (29 download)

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Download or read book Practical Bookkeeping With Illustrations of Some of the Principal, Features of Office Practice written by Carlos B. Ellis and published by Forgotten Books. This book was released on 2015-06-02 with total page 264 pages. Available in PDF, EPUB and Kindle. Book excerpt: Excerpt from Practical Bookkeeping With Illustrations of Some of the Principal, Features of Office Practice The purpose of this book is to teach the principles of bookkeeping and to give some familiarity with the customs of business. The following are some of its distinctive features: 1. The subject is developed logically by first studying the ledger. Since each entry, in a journal or other book of original entry is to be posted to some account in the ledger, it is manifest that a pupil cannot make these entries intelligently until he understands the accounts involved. When he understands the use and purpose of each of the principal accounts, he is ready to study the books of original entry. 2. No exercises are introduced simply to prolong the time devoted to the subject, but there is enough work to fit the pupil to meet the ordinary demands of the business office. The exercises for supplementary drill cover a great variety of difficult entries. 3. Self-reliance is stimulated by special instructions for the pupil given at points where they will be most needed. The author has made a careful study of the pupils most frequent errors, and has set up danger signals to show how they may be avoided. 4. The business forms and vouchers are simple in design and businesslike in character. 5. Other special features are the chapters on Loose Leaf Accounting, The Voucher Method, Card Index Systems, and Filing Systems. An experience of many years in teaching bookkeeping in public and private schools, supplemented by work in a business office, gives the author confidence that he has made a book sufficiently practical to meet the demands of business, and simple enough to be mastered easily and quickly. The author is indebted to The John C.Moore Company of Rochester, for the chapter on Loose Leaf Bookkeeping; to The Macey Company of Grand Rapids, for the chapters on Card Index and Filing Systems; and to The Widdicomb Furniture Company of Grand Rapids, The Hartford Carpet Corporation of New York City, The Baker-Vawter Company of Chicago, and to other business men for many valuable suggestions. Grateful acknowledgement is made to his associate teacher, Mr. E.E. Kent, for invaluable help in the preparation of the manuscript and the accompanying outfit, and to Mr. Chester M.Grover of Cambridge, Mr. John D.Houston of New Haven, and Mr. Maynard Maxim of Newton ville, for their courtesy in reading much of the manuscript and for many helpful criticisms. 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.