The Theory of Accounts (Classic Reprint)

The Theory of Accounts (Classic Reprint)

Author: Frederick S. Tipson

Publisher: Forgotten Books

Published: 2018-07-27

Total Pages: 232

ISBN-13: 9780332203393

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Excerpt from The Theory of Accounts It is just ten years ago since the first edition of this book was published. The entire issue was disposed of, and the volume reported out of print. The constant requests for the book from all parts of the world have led the author to get out the present edition; it being likely to supply a somewhat pressing need. The questions and answers have been practically brought up to date; and no candidate who has mastered the contents of this volume need have the slightest doubt of his ability to pass any C. P. A. Or Civil Service Ex amination in this subject. 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

The Theory of Accounts

Author: Samuel Horatio Goodyear

Publisher: Forgotten Books

Published: 2017-10-21

Total Pages: 214

ISBN-13: 9780266553540

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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.


Accounting Theory and Practice (Classic Reprint)

Accounting Theory and Practice (Classic Reprint)

Author: Charles Forest Rittenhouse

Publisher: Forgotten Books

Published: 2017-11-22

Total Pages: 70

ISBN-13: 9780331672954

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Excerpt from Accounting Theory and Practice It should be stated that this set is not necessarily intended to illustrate an accounting system for the furniture business. The commodities used were selected simply to provide a proper basis for the transactions involved, and the principles brought out apply generally to all mercantile businesses. 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 Applied Theory of Accounts (Classic Reprint)

The Applied Theory of Accounts (Classic Reprint)

Author: Paul-Joseph Esquerre

Publisher: Forgotten Books

Published: 2017-09-15

Total Pages: 578

ISBN-13: 9781528047302

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Excerpt from The Applied Theory of Accounts The accountant is a judge to whom appeals are made by the employer against the employee; by the cestui que trust against the trustee; by the stockholder against the director; by the director against his associates or against the corporate officers or agents; by the government against violators of fiscal laws; by the trader, the manu facturer, and the financier, against the conclusions to be drawn from their own 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.


Theory of Accounts for Accountant Students (Classic Reprint)

Theory of Accounts for Accountant Students (Classic Reprint)

Author: Edward Malcolm Hyans

Publisher: Forgotten Books

Published: 2017-12-15

Total Pages: 218

ISBN-13: 9780332905990

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Excerpt from Theory of Accounts for Accountant Students Debits and Credits - Single Entry - Double Entry - Chang ing a Set of Books from Single Entry to Double Entry The Trial Balance. Accounts - Assets - Liabilities - Bills Receivable and Bills Payable - Controlling Accounts - The Cash Book - The Petty Cash Book - Analyzing a Ledger. 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

Theory and Practice of Accounting

Author: Fayette Herbert Elwell

Publisher: Forgotten Books

Published: 2016-09-23

Total Pages: 120

ISBN-13: 9781333720506

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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.


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

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

Author: Robert Gardner McClung

Publisher: Forgotten Books

Published: 2017-10-27

Total Pages: 24

ISBN-13: 9780265798096

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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.


Accounting Theory and Practice

Accounting Theory and Practice

Author: Roy Bernard Kester

Publisher: Forgotten Books

Published: 2017-10-11

Total Pages: 634

ISBN-13: 9780265154083

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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.


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

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

Author: Roy B. Kester

Publisher: Forgotten Books

Published: 2017-11-06

Total Pages: 824

ISBN-13: 9780260396228

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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.