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Bookkeeping and Accounting (Classic Reprint)
by:James Oscar McKinsey
The following computer-generated description may contain errors and does not represent the quality of the book.The purpose of this text is to serve as a basis for an introductory course in bookkeeping and accounting and to provide a training which will serve the needs of three classes of students:1. Those who desire to obtain employment in the accounting...
The following computer-generated description may contain errors and does not represent the quality of the book.The purpose of this text is to serve as a basis for an introductory course in bookkeeping and accounting and to provide a training which will serve the needs of three classes of students:1. Those who desire to obtain employment in the accounting department of a business upon the completion of a secondary school course in bookkeeping and accounting.2. Those who do not desire to become bookkeepers or accountants, but who expect to enter business life upon the completion of their secondary school course and desire a knowledge of bookkeeping and accounting which will be of assistance to them in whatever line of business they may enter.3. Those who expect to take courses in accounting in the university schools of commerce and desire a preliminary training which will serve as a basis for these courses. It is undoubtedly true that only a small percentage of the students studying bookkeeping and accounting in the secondary schools become bookkeepers. The larger part enter business occupations of various kinds, while an increasing number continue their studies in the university schools of commerce before entering business life. This text has been designed especially to meet this situation. Bookkeeping technique and routine have been eliminated to a considerable extent, especially in the early part of the text; and general principles have been emphasized with especial attention to those governing the interpretation and use of the information provided by the accounting records.This book is a reproduction of an important historical work. Forgotten Books uses state-of-the-art technology to digitally-enhance 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.Tags: accounts sales cash business merchandise balance profit expenses accounting purchases sold sheet loss statement journal amount received paid invoice record
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