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Excerpt from Problems and Practice Data for Elements of Accounting 1. From the following data show the cause of Rowe's changed proprietorship Depreciation on real estate $75. On furniture $40. Interest paid on mortgage $35 Rent and wages now due amounting to $125. As indicated above, purchases for the year sales other expenses, including insurance $3200. 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.
Excerpt from Problems and Exercises in Accounting In a few cases, the instructor will notice, a question or prob lem given is slightly anticipative of material which has not been reached at the corresponding pomt in the Principles. Such exercises have been inserted deliberately. At times, it is believed, the student can be stimulated to further effort by being confronted with a query or a problem which, as far as the ground he has cov ered explicitly is concerned, is just a little out of his reach. In general, however, the sequence of material in the two books is identical. 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.
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Excerpt from Accounting Practice, Vol. 6: A Comprehensive Statement of Accounting Principles and Methods, Illustrated by Modern Forms and Problems Section 53. Ascertaining the Profit or Loss 54. The Profit and Loss Statement 55. Old Account Form 56. New Account Form 57. New Statement Form 58. Gross Profit 59. Selling Profits 60. Gross Income 61. Other Incomes 62. Income Charges. 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.
Excerpt from Accounting, Principles and Practice, Vol. 1 The Report Form Of Statement of Profits and Income 292 Statement Of Profits and Income: Illustrative Example. 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.
Excerpt from Fundamentals of Accounting, Vol. 1 of 2: Principles and Practice of Bookkeeping This work represents an endeavor to provide suitable text material covering the basic principles of accounting and book keeping practice in convenient form for instruction by the class method. It is the result of years of experience both in the class room and in business and its methods have brought uniformly good results. The material here presented is designed as a one-year course for students beginning the subject. Since a student's use of the general principles of accounting depends on his ability to apply them intelligently, his basic training is of vital impor tance. His first steps must be taken with care. In this treatise the correct point of view is held constantly before him, the subject being developed logically and easily in a well-graded course. Ample drill material is provided at the end of each chapter in the form of carefully graded problems to fix the principles treated. Not all the problems in every chapter may be required for every class. It is suggested that the teacher proceed with the new chapter as soon as the pupils can apply the principles discussed. A second book is in course of preparation and will be ready within a year. The two books will present the materials usually covered in high school courses. 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.
Excerpt from Problems in the Principles of Accounting This would not be true if the aim in teaching accounting were to teach specific facts about business, or specific methods of procedure for certain kinds of circumstance. No one can ever understand accounting by learning how specifically to do specific things. The conditions and the happenings and the modifying circumstances of modern business are so multitudinous that no lifetime is long enough for one to learn by rule what should be done in every kind of case. Accounting is nothing but sublimated common sense applied to interpreting the facts of business. The requisite for accounting is simply intellectual vision with the ability to express the truth intelligibly. Such vision and such power of expression are best cultivated by practice in handling not merely the usual and stable (certainly not merely because they are usual and stable), but rather the peculiar and the unique, for these force the student to work out for himself methods and processes that may be capable of numerous applications in circumstances which, though on their faces they are wholly unlike, are in essence of the same sort. 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.
Excerpt from Accounts and Accounting Practice The use of red ink, for the purpose of closing and ruling accounts, is neither illustrated nor required in this book, in recognition of the now common and growing practice of bookkeepers and accountants, especially those connected with large concerns, to use black ink for all account keeping purposes. The reason for this practice is obvious: it saves time by reducing the number of tools handled and the kinds of material used, and is therefore a practical application of the principles of efficiency. Teachers who prefer the other method may, however, readily adapt the book to meet their views by instructing the students to use red ink for making original cross entries and for all rulings. 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.
Excerpt from Accounting Problems Intermediate This book of exercises in accounting is the result of work by the authors extending over several years in collecting and pre paring problems and exercises of an intermediate grade which would provide the instructor of accounting with a variety of laboratory material of a practical and teachable character. It should be understood that the book is essentially a compilation of problems and exercises illustrated by model statements of various types, rather than a presentation of accounting theory. It is, therefore, intended to be used in conjunction with a text on accounting theory or to supplement the instructor's own lectures on the subject. The work is adapted to second year students or to those even further advanced in their accounting course. It is divided into two parts. Part I consists of more than forty model forms of financial statements and reports with comments and interpretations. These serve the purpose of familiarizing the student with forms of statements and reports adaptable to representative busi nesses and institutions, and at the same time they aim to present within certain limits the standardized practice in form and arrangement of such statements. The published balance sheets of representative industrial concerns of this country and Great Britain which are reproduced should broaden the horizon of the student, add to his knowledge of accounts and accounting terms, and serve to develop his power to interpret statements from the point of view of the business executive, banker, and investor. 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.