Theory of Bookkeeping (Classic Reprint)

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Publisher :
ISBN 13 : 9781331663546
Total Pages : 130 pages
Book Rating : 4.6/5 (635 download)

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Book Synopsis Theory of Bookkeeping (Classic Reprint) by : O. M. Powers

Download or read book Theory of Bookkeeping (Classic Reprint) written by O. M. Powers and published by . This book was released on 2015-07-09 with total page 130 pages. Available in PDF, EPUB and Kindle. Book excerpt: Excerpt from Theory of Bookkeeping Bookkeeping is the science of accounts and the systematic method of keeping business records. The system of bookkeeping now in use throughout the Western world originated with the Venetians about the close of the fifteenth century, and was an outgrowth of the extensive commerce carried on by Venice, Florence, and other Italian cities at that time. Single Entry is a method of bookkeeping in which a record is kept of accounts with persons only. The customers are charged with purchases or credited with payments, but no record is kept of the merchandise or other properly which enters into the transaction. This method is open to the objection that the record is incomplete. Single entry is little used except in very small concerns. Double Entry, as its name implies, is a method of keeping accounts in which every debit has a corresponding credit. Under this method the commodities or things which enter into the business are debited and credited the same as persons, thus furnishing a record of the cash, goods or other property belonging to the business. Since every debit must have a credit of equal amount, the books should always be in balance, and this equilibrium of debit and credit is a test of their correctness. Debtor and Creditor. A debtor is one who owes a debt. A creditor is one to whom a debt is owing. These two classes of persons embrace all with whom any house sustains business relations. They are diametrically opposite in character. The one has cost the business something and the other has produced or furnished the business something. One of these classes we will charge; the other we will credit. 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.

The Theory of Accounts (Classic Reprint)

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Publisher : Forgotten Books
ISBN 13 : 9780331866926
Total Pages : 142 pages
Book Rating : 4.8/5 (669 download)

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Book Synopsis The Theory of Accounts (Classic Reprint) by : Frederick Samson Tipson

Download or read book The Theory of Accounts (Classic Reprint) written by Frederick Samson Tipson and published by Forgotten Books. This book was released on 2017-11-24 with total page 142 pages. Available in PDF, EPUB and Kindle. Book excerpt: Excerpt from The Theory of Accounts I. State the essential principles of double entry book keeping and show wherein it differs from single entry bookkeeping. 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.

Accounting Theory and Practice (Classic Reprint)

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Publisher : Forgotten Books
ISBN 13 : 9780332456928
Total Pages : 180 pages
Book Rating : 4.4/5 (569 download)

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Book Synopsis Accounting Theory and Practice (Classic Reprint) by : Charles F. Rittenhouse

Download or read book Accounting Theory and Practice (Classic Reprint) written by Charles F. Rittenhouse and published by Forgotten Books. This book was released on 2017-12-05 with total page 180 pages. Available in PDF, EPUB and Kindle. Book excerpt: Excerpt from Accounting Theory and Practice The present unit is designed to provide a first year's course in bookkeeping and elementary accounting. While the work does not presume any previous training or experience in bookkeeping, yet the principles are presented in such a way, the ground covered is so much more extensive than that of routine book keeping, and the assigned exercises are of such a practical character that any one with some prior knowledge of bookkeeping who desires to review the subject thoroughly would find such a knowledge of assistance and could complete the assigned work with profit. A maximum amount of practice material has been provided which may be reduced at the discretion of the instructor in order to meet the demands of his particular course or the needs of his students. 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.

Bookkeeping, Theory and Practice (Classic Reprint)

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Publisher : Forgotten Books
ISBN 13 : 9781333220532
Total Pages : 286 pages
Book Rating : 4.2/5 (25 download)

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Book Synopsis Bookkeeping, Theory and Practice (Classic Reprint) by : Arthur Henry Rosenkampff

Download or read book Bookkeeping, Theory and Practice (Classic Reprint) written by Arthur Henry Rosenkampff and published by Forgotten Books. This book was released on 2016-08-13 with total page 286 pages. Available in PDF, EPUB and Kindle. Book excerpt: Excerpt from Bookkeeping, Theory and Practice His text contains the material used in the course in Bookkeeping in the School of Commerce, Accounts, and Finance, New York University. The aim of the course in Bookkeeping is two fold: (i) to prepare students who have no knowledge of the subject of bookkeeping, for entrance into the classes in accounting; (2) to prepare those who have a knowledge of the subject but who have failed in the entrance examination. The course covers fifteen periods of two hours each, and consists of laboratory practice by the student under the guidance of the instructor. The practical work is interspersed with such theory as is necessary to make the work clear and understand able. As much of the mechanical work as is possible is done by the student outside of the class room. 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.

Four Classics on the Theory of Double-Entry Bookkeeping (RLE Accounting)

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Publisher : Routledge
ISBN 13 : 113460601X
Total Pages : 75 pages
Book Rating : 4.1/5 (346 download)

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Book Synopsis Four Classics on the Theory of Double-Entry Bookkeeping (RLE Accounting) by : Richard Brief

Download or read book Four Classics on the Theory of Double-Entry Bookkeeping (RLE Accounting) written by Richard Brief and published by Routledge. This book was released on 2013-11-26 with total page 75 pages. Available in PDF, EPUB and Kindle. Book excerpt: Although each of the pieces included in this collection has been cited as an outstanding contribution to the literature on the subject, they are not available in most libraries. Each of them is a classic on the theory of double-entry bookkeeping. Of the nine articles reprinted in this volume originally published in 1984, those by Ladelle, Hotelling and Anton are recognized as being the classic articles on the depreciation of a single ‘machine’. Each of these articles was published in a journal that is often not accessible and reprinted here has brought them together in one place. For many years accountants have dealt with depreciation and capital maintenance as a static problem. This volume recognizes its dynamic aspects.

ACCOUNTING THEORY AND PRACTICE

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Publisher :
ISBN 13 : 9781033745465
Total Pages : 0 pages
Book Rating : 4.7/5 (454 download)

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Book Synopsis ACCOUNTING THEORY AND PRACTICE by : ROY BERNARD. KESTER

Download or read book ACCOUNTING THEORY AND PRACTICE written by ROY BERNARD. KESTER and published by . This book was released on 2019 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt:

New Introductive Bookkeeping (Classic Reprint)

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Publisher : Forgotten Books
ISBN 13 : 9780265937693
Total Pages : 134 pages
Book Rating : 4.9/5 (376 download)

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Book Synopsis New Introductive Bookkeeping (Classic Reprint) by : Louis Lafayette Williams

Download or read book New Introductive Bookkeeping (Classic Reprint) written by Louis Lafayette Williams and published by Forgotten Books. This book was released on 2017-10-29 with total page 134 pages. Available in PDF, EPUB and Kindle. Book excerpt: Excerpt from New Introductive Bookkeeping The book has been changed and improved in minor parts from time to time as occasion seemed to demand, and it is presented to the public with confidence that it will be found thoroughly practical, replete with the best ideas of the day on the subject, and presented in a. Logical and teachable manner. It is the design of this work that the student's mind shall be constantly directed to the matter in hand - that of learning practical bookkeeping - and not become confused by theories that can be of no possible use to him in pursuing the course of study, nor of the least value to him in after life. It has been the aim to avoid unnecessary theorizing, yet to give a competent reason for every step to be taken, in the belief that the pupil, if he have the ability to master the subject under any circum stances, will be able to secure from the explanations, and illustrations given, a thorough knowledge of the science of 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.

The Theory of Accounts

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Publisher : Forgotten Books
ISBN 13 : 9780266553540
Total Pages : 214 pages
Book Rating : 4.5/5 (535 download)

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Book Synopsis The Theory of Accounts by : Samuel Horatio Goodyear

Download or read book The Theory of Accounts written by Samuel Horatio Goodyear and published by Forgotten Books. This book was released on 2017-10-21 with total page 214 pages. Available in PDF, EPUB and Kindle. Book excerpt: Excerpt from The Theory of Accounts: Containing the Essentials of Bookkeeping and Forms of Higher Accounting If we wish to make entries in the day book that do not show debits or credits, we can use any descriptive style that may be brief and plain and omit the term Dr. Or Cr. The day book is generally ruled with two amount columns, the first being used for the items of a transaction, and the second for the total of these items. If only one item belongs to a transaction, its amount can be carried out to the last column. A transaction that is partly for cash and partly on account, as a purchase with cash paid for a part of the amount and the balance on account, or a sale with cash received for a part of the amount and the balance on account, should be posted in full in the ledger. The entire purchase should be credited from the day book, and the cash paid to apply on same should be debited from the cash book; or the entire sale should be debited from the day book, and the cash received to ap ply ou same should be credited from the cash book. 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.

Principles of Double-Entry Bookkeeping (Classic Reprint)

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Publisher : Forgotten Books
ISBN 13 : 9781528084130
Total Pages : 230 pages
Book Rating : 4.0/5 (841 download)

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Book Synopsis Principles of Double-Entry Bookkeeping (Classic Reprint) by : Charles M. van Cleve

Download or read book Principles of Double-Entry Bookkeeping (Classic Reprint) written by Charles M. van Cleve and published by Forgotten Books. This book was released on 2017-09-18 with total page 230 pages. Available in PDF, EPUB and Kindle. Book excerpt: Excerpt from Principles of Double-Entry Bookkeeping What I claim for the book is that it solves the problem of placing double-entry bookkeeping upon a rational basis; and to the best of my knowledge and belief it presents the first and only solution of that problem. It is one of the strangest things in the history of the arts and sciences that this great system of accounting, which, by reason of its compactness and convenience, has come into almost universal use, should have attained so high a degree of development on the practical side, while on the theoretical side it is and always has been in a state of utter confusion. As a rule, the study of a useful art has a certain value as mental discipline; the art of accounting is the one exception to the rule. Aside from the so-called occult sciences, there is nothing which so tends to bewilder the mind and to dull the faculty of reason as the study of double-entry bookkeeping in the form in which it is customary to present it. 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.

Accounting Theory and Practice, Vol. 2 (Classic Reprint)

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Publisher : Forgotten Books
ISBN 13 : 9780260396228
Total Pages : 824 pages
Book Rating : 4.3/5 (962 download)

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Book Synopsis Accounting Theory and Practice, Vol. 2 (Classic Reprint) by : Roy B. Kester

Download or read book Accounting Theory and Practice, Vol. 2 (Classic Reprint) written by Roy B. Kester and published by Forgotten Books. This book was released on 2017-11-06 with total page 824 pages. Available in PDF, EPUB and Kindle. Book excerpt: Excerpt from Accounting Theory and Practice, Vol. 2 Disposition of Corporation Profits Shareholders' Rights as to Profits Directors' Control Over Profits. 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.

Theory and Practice of Accounting

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Publisher : Forgotten Books
ISBN 13 : 9781333720506
Total Pages : 120 pages
Book Rating : 4.7/5 (25 download)

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Book Synopsis Theory and Practice of Accounting by : Fayette Herbert Elwell

Download or read book Theory and Practice of Accounting written by Fayette Herbert Elwell and published by Forgotten Books. This book was released on 2016-09-23 with total page 120 pages. Available in PDF, EPUB and Kindle. Book excerpt: Excerpt from Theory and Practice of Accounting: 1921 Edition From the problems and questions presented are selected those which com prise the greater portion of the laboratory work for the Course in Theory and Practice of Accounting given in the Course in Commerce, University of Wisconsin. This supplements the laboratory material contained in the texts and assigned readings. 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.

Accounting Theory

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Publisher : Forgotten Books
ISBN 13 : 9780265457566
Total Pages : 524 pages
Book Rating : 4.4/5 (575 download)

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Book Synopsis Accounting Theory by : William Andrew Paton

Download or read book Accounting Theory written by William Andrew Paton and published by Forgotten Books. This book was released on 2017-10-18 with total page 524 pages. Available in PDF, EPUB and Kindle. Book excerpt: Excerpt from Accounting Theory: With Special Reference to the Corporate Enterprise This third branch of accounting involves the presentation of periodic income and balance sheets, and all other exhibits and reports designed to show periodic expense and revenue, or any phase thereof, and asset balances, liabilities, or other aspects of momentary financial status. Even the preparation of a tax return might well be comprehended in this division. 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.

Accounting Theory and Practice

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Publisher : Forgotten Books
ISBN 13 : 9780265154083
Total Pages : 634 pages
Book Rating : 4.1/5 (54 download)

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Book Synopsis Accounting Theory and Practice by : Roy Bernard Kester

Download or read book Accounting Theory and Practice written by Roy Bernard Kester and published by Forgotten Books. This book was released on 2017-10-11 with total page 634 pages. Available in PDF, EPUB and Kindle. Book excerpt: Excerpt from Accounting Theory and Practice: A First Year Text The present volume gives the scope of the work in accounting offered in the first year of the School of Busi ness of Columbia University, and is an effort to mark out and define the portion Of the whole subject which can be handled effectively in one year's time. There is a real demand for a one-year course which will treat the subject in a general way and give a brief view of the entire field. The author believes, however, that accounting in its broadest sense is just beginning to receive the consideration which it deserves and that more and more is recognition being given to the necessity of a thorough knowledge of its principles and their application, for effec tive work in all lines of business activity. Accordingly, the material in this first volume is not presented to meet the demand of the casual reader or of the student seeking a bird's-eye view of the entire field, since much of the sub jcet matter is reserved for presentation in a second volume which the author hopes to have ready in the course of another year. In that will be taken up a more detailed treatment of the balance sheet in connection with its prob lem of valuation; various aspects of the corporation and of the income statement, not adequately handled in this vol ume; together with some miscellaneous topics, including forms of special statements, branch accounting, sinking funds, and other similar subjects. 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.

Elements of Accounting

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Publisher : Forgotten Books
ISBN 13 : 9780365159551
Total Pages : 440 pages
Book Rating : 4.1/5 (595 download)

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Book Synopsis Elements of Accounting by : Joseph J. Klein

Download or read book Elements of Accounting written by Joseph J. Klein and published by Forgotten Books. This book was released on 2018-03-21 with total page 440 pages. Available in PDF, EPUB and Kindle. Book excerpt: Excerpt from Elements of Accounting: Theory and Practice The purpose Of the present text is to bridge the gap between bookkeeping and accounting. It presupposes a knowledge of debit and credit, and from this point con ducts the serious student through the field of accounting. Elementary bookkeeping is reviewed; Single Entry is studied, compared with, and changed to, Double Entry; accounting is differentiated from bookkeeping, and is itself defined; and then the applications Of accounting to book keeping are shown and applied. The complete set Of books which accompanies the last chapter is intended to afford practice in modern practical accounting. With these four chapters as a basis, the student is introduced, in succession, to partnership and to corporation accounting, the latter including consolidations. The preparation Of final state ments, according to the most approved modern practice, is the subject of two full chapters. An intervening one deals with the difficult subjects of depreciation, reserves, sink ing fund and investment accounting. Chapters on the accounts of non-trading concerns, statements Of' affairs and deficiency accounts, and realiza tion and liquidation, are also included. Then there have been incorporated two chapters on cost accounts, and finally a chapter on auditing. Supplementary exercises on all chapters, together with sample examination papers from various sources, have been furnished for additional practice. 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.

Accounting Theory and Practice, Vol. 3 (Classic Reprint)

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Publisher : Forgotten Books
ISBN 13 : 9780331120943
Total Pages : 738 pages
Book Rating : 4.1/5 (29 download)

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Book Synopsis Accounting Theory and Practice, Vol. 3 (Classic Reprint) by : Roy B. Kester

Download or read book Accounting Theory and Practice, Vol. 3 (Classic Reprint) written by Roy B. Kester and published by Forgotten Books. This book was released on 2017-12 with total page 738 pages. Available in PDF, EPUB and Kindle. Book excerpt: Excerpt from Accounting Theory and Practice, Vol. 3 Business organizations may be divided into several large groups or types, the chief of which are: (1) financial institutions, (2) manufacturing businesses, (3) trading businesses, (4) those dealing in or concerned with services, professional and other, and (5) the organizations for carrying on the business functions of governmental bodies, state, county, municipal, etc. For the proper rounding out of his training in accounting, the student needs an understanding of the application of general accounting principles, not only to these main groups or types of business, but at least to a few of the individual units comprising each' 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.

The Theory of Debit and Credit in Accounting (Classic Reprint)

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Publisher : Forgotten Books
ISBN 13 : 9780265798096
Total Pages : 24 pages
Book Rating : 4.7/5 (98 download)

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Book Synopsis The Theory of Debit and Credit in Accounting (Classic Reprint) by : Robert Gardner McClung

Download or read book The Theory of Debit and Credit in Accounting (Classic Reprint) written by Robert Gardner McClung and published by Forgotten Books. This book was released on 2017-10-27 with total page 24 pages. Available in PDF, EPUB and Kindle. Book excerpt: Excerpt from The Theory of Debit and Credit in Accounting A. Deposits one thousand dollars with me. He is a creditor; I am a debtor. I open an account in his name and credit him one thousand dollars. To complete the record, I might open an account in my name and debit this account one thousand dollars. On my books, however, there is no object in opening the second account.* If A. Is cred ited on my books, the implication is that I am the debtor. The second account would give me no additional information. If money were the only thing by reason of which A. Could be credited, and with which I could be charged, there would never be any object in opening the second account. 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.

The American Standard Bookkeeping

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Publisher : Forgotten Books
ISBN 13 : 9781528502399
Total Pages : 206 pages
Book Rating : 4.5/5 (23 download)

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Book Synopsis The American Standard Bookkeeping by : Charles C. Curtiss

Download or read book The American Standard Bookkeeping written by Charles C. Curtiss and published by Forgotten Books. This book was released on 2017-10-30 with total page 206 pages. Available in PDF, EPUB and Kindle. Book excerpt: Excerpt from The American Standard Bookkeeping: High School Edition In the first part of this work the different kinds of accounts are fully explained and exemplified. Thus made familiar with the meaning of entries in the various accounts, the pupil is prepared to do the work of the regular sets understandingly and without floundering. The book is carefully graded, and the sets furnish ample material for practice. Six price lists are furnished throughout, to facilitate inde pendent individual work. Not only is a pupil greatly aided in his study by the observation of actual specimens of bookkeeping records, but he is much influenced by all the details of their form. In this book, therefore, script specimens of all kinds are supplied in profusion, and great care has been exercised in making them models of accuracy and neatness in every particular. The work required of the pupil is designed not only to secure a broad and sound knowledge of the theory and art of bookkeeping, but also to encourage the formation of correct business habits. Nothing taught in the book will have to be unlearned later, when the pupil takes up real business life. 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.