The Theory of Debit and Credit in Accounting
Author: Robert Gardner McClung
Publisher:
Published: 1913
Total Pages: 32
ISBN-13:
DOWNLOAD EBOOKPosts
The Theory of Debit and Credit in Accounting
Author: Robert Gardner McClung
Publisher: Forgotten Books
Published: 2015-06-15
Total Pages: 24
ISBN-13: 9781330072813
DOWNLOAD EBOOKExcerpt from The Theory of Debit and Credit in Accounting Every student of accounting experiences difficulty in seeing any principle on which impersonal accounts are debited and credited. At the outset, he wonders why Cash should be debited when money is received, and credited when money is paid out; and, as the other impersonal accounts are taken up, his difficulty increases. Various explanations for the debit and credit of impersonal accounts have been given. None of them ever seemed to the writer satisfactory. After long and careful consideration of the subject, he submits the explanation contained in the following pages as the correct one. 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 DEBIT AND CREDIT IN ACCOUNTING
Author: ROBERT GARDNER. MCCLUNG
Publisher:
Published: 2018
Total Pages: 0
ISBN-13: 9781033347546
DOWNLOAD EBOOKThe Theory of Debit and Credit in Accounting
Author: Robert Gardner McClung
Publisher: Sagwan Press
Published: 2015-08-22
Total Pages: 30
ISBN-13: 9781297940873
DOWNLOAD EBOOKThis work has been selected by scholars as being culturally important, and is part of the knowledge base of civilization as we know it. This work was reproduced from the original artifact, and remains as true to the original work as possible. Therefore, you will see the original copyright references, library stamps (as most of these works have been housed in our most important libraries around the world), and other notations in the work. This work is in the public domain in the United States of America, and possibly other nations. Within the United States, you may freely copy and distribute this work, as no entity (individual or corporate) has a copyright on the body of the work.As a reproduction of a historical artifact, this work may contain missing or blurred pages, poor pictures, errant marks, etc. Scholars believe, and we concur, that this work is important enough to be preserved, reproduced, and made generally available to the public. We appreciate your support of the preservation process, and thank you for being an important part of keeping this knowledge alive and relevant.
Four Classics on the Theory of Double-Entry Bookkeeping (RLE Accounting)
Author: Richard P. Brief
Publisher: Routledge
Published: 2013-11-26
Total Pages: 56
ISBN-13: 1134606087
DOWNLOAD EBOOKAlthough 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.
The Theory of Accounts
Author: Frederick Samson Tipson
Publisher:
Published: 1902
Total Pages: 152
ISBN-13:
DOWNLOAD EBOOKThe Theory of Accounts
Author: Samuel Horatio Goodyear
Publisher: Forgotten Books
Published: 2017-10-21
Total Pages: 214
ISBN-13: 9780266553540
DOWNLOAD EBOOKExcerpt 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.
The Theory of Debit and Credit in Accounting
Author: McClung Robert Gardner
Publisher: Legare Street Press
Published: 2022-10-27
Total Pages: 0
ISBN-13: 9781015965546
DOWNLOAD EBOOKThis work has been selected by scholars as being culturally important, and is part of the knowledge base of civilization as we know it. This work is in the "public domain in the United States of America, and possibly other nations. Within the United States, you may freely copy and distribute this work, as no entity (individual or corporate) has a copyright on the body of the work. Scholars believe, and we concur, that this work is important enough to be preserved, reproduced, and made generally available to the public. We appreciate your support of the preservation process, and thank you for being an important part of keeping this knowledge alive and relevant.
Elements of Accounting
Author: Joseph J. Klein
Publisher: Forgotten Books
Published: 2018-03-21
Total Pages: 440
ISBN-13: 9780365159551
DOWNLOAD EBOOKExcerpt 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.
Theory of Bookkeeping (Classic Reprint)
Author: O. M. Powers
Publisher:
Published: 2015-07-09
Total Pages: 130
ISBN-13: 9781331663546
DOWNLOAD EBOOKExcerpt 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.
