Bookkeeping for Modern Business

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Excerpt from Bookkeeping for Modern Business: Advanced CourseThe same general plan which characterizes the elementary course has been followed in the advanced course. Each new principle is presented in the same clear and concise manner, using, when possible, the ledger account as the basis of all explanation, and thereby illustrating clearly the theory of debit and credit. Some of the more important subjects included here, and not ordinarily illustrated or discussed in texts of this kind are: construction of accounts, classification of accounts, valuation accounts, reserve accounts, divisional profit and loss accounts, controlling accounts, contingent liability, renewal of notes, partial payment of notes, protested notes, goodwill, columnar books, subsidiary ledgers both in bound and loose-leaf form, working form for closing the ledger, turnover, turnover of stock, ten column working sheet, calculation of percentages, graphical methods of presenting facts, comparative profit and loss statements, comparative balance sheets, schedules, exhibits, etc. These subjects are in harmony with modern bookkeeping and in conformity with sound theory and general practice. Then, as a means of providing necessary drill in bookkeeping technique and routine, the accounts and books of original entry are introduced. The papers, forms, and records peculiar to one special line of business are used until the student has become thor oughly familiar with them. In this way the student is permitted to devote all his time to the more practical phases of bookkeeping.An effort has been made throughout to use the most modern types of classification of accounts and financial statements, and the method of closing the ledger which has the approval of business men and accountants. In presenting each subject, the approach has been made so simple and obvious that the student has little difficulty in preparing his work in a clear and concise manner. The treatment of columnar books, for example, illustrates and explains the columnar books so clearly that the student has little difficulty in applying the theory of debit and credit to each special column.About the PublisherForgotten Books publishes hundreds of thousands of rare and classic books. Find more at www.forgottenbooks.comThis 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.