Isbn: 9780331742626 - the principles and practice of book-keeping: single and double entry (classic reprint) (3 risultati)

PAP. Condizione: New. New Book. Shipped from UK. Established seller since 2000.

PAP. Condizione: New. New Book. Shipped from UK. Established seller since 2000.

Paperback. Condizione: New. Print on Demand. This book describes the fundamentals of the field of manual bookkeeping. It begins with the author's explanation of basic concepts such as the distinction between debit and credit, and then moves on to more complex accounting practices. These include the subsidiary accounts, such as outlay and return accounts and capital, which support and form a relationship with ordinary accounts. There is also an extensive discussion of promissory notes, including promissory notes signed by the business and notes receivable to the business and of drafts, which are orders drawn by a creditor upon his debtor. The book concludes with advice on practical matters, such as how to keep one's records organized, and how to save time by recording transactions in a specific manner that will facilitate arithmetical computations. The author also emphasizes that the aim of these bookkeeping practices must be to present a clear, concise, and systematic record or history of financial transactions, and the forms of book-keeping in general use have grown out of this need. This book is a reproduction of an important historical work, digitally reconstructed using state-of-the-art technology to preserve the original format. In rare cases, an imperfection in the original, such as a blemish or missing page, may be replicated in the book. print-on-demand item.…