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Author : James Williams Baker
Publisher : Unknown
Page : 352 pages
File Size : 51,5 Mb
Release : 1915
Category : Bookkeeping
ISBN : PSU:000057715100
Author : James W. Baker
Publisher : Forgotten Books
Page : 314 pages
File Size : 46,7 Mb
Release : 2017-12-23
Category : Business & Economics
ISBN : 0484518755
Excerpt from 20th Century Bookkeeping and Accounting: A Treatise on Modern Bookkeeping, Accounting, and Business Customs, as Illustrated in the "Business Transactions" Which Accompany This Text The successful business man should know that a profit will result from the transactions in connection with his business before they are completed. To deter mine this he should have such information as will show the detailed operating cost, ' the profit from trading or other Operations, the net profit for each fiscal period, its source, and the increase or decrease over previous periods. A report concerning the failure or suspension of a business, accompanied with the statement that the creditors will not know what percentage of their claim may be collected until the experts have audited the books, indicates that the manage ment did not have all the facts available in connection with the business. Such a statement is so common in the newspaper announcement of failures that it sug gests a connection between accounting and success. If these conditions are to be improved, it is necessary to teach the correct principles of accounting and the best practice in applying them. The bookkeeping student of to-day is the bookkeeper or business man of to-morrow. If he has a knowledge of the correct principles, as bookkeeper, he will apply them, or, as manager, he will see that they are applied by the bookkeeper. The purpose of this text is to present the correct principles of bookkeeping and accounting, - principles advocated and practiced by modern bookkeepers and accountants. The information upon which it is based was obtained from standard authorities on accounting and from consultations with practicing book keepers and accountants. The text is prepared primarily for the student and not for the practicing book keeper or accountant. The presentation permits the beginner to master first the simple principles of accounting as applied in a small business. When he understands these, he can then appreciate the more complicated principles of accounting necessary in recording the transactions for a business of extensive operations. A study of the text would result in only a theoretical knowledge of the subject. Practice is necessary in applying the principles. This practice is provided in the sets that accompany the text. Each set has its outline of accounts based on the nature of the business and the number of transactions in connection therewith. 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.
Author : James Aho
Publisher : State University of New York Press
Page : 154 pages
File Size : 52,7 Mb
Release : 2012-02-01
Category : Social Science
ISBN : 9780791482797
Double-entry bookkeeping (DEB), modern capitalism's first and foremost calculative technology, was "invented" during the Middle Ages when profit making was morally stigmatized. James Aho examines the problematic of moneymaking and offers an explanatory understanding of the paradoxical coupling of profit seeking and morality by situating DEB in the religious circumstances from which it emerged, specifically the newly instituted sacrament of penance, that is, confession. Confession impacted the consciences of medieval businessmen both through its sacramental form and through its moral teachings. The form of confession produced widespread habits of moral scrupulosity (leading to compulsive record keeping); the content of confession taught that commerce itself was morally suspect. Scrupulous businessmen were thus driven to justify their affairs to church, commune, and themselves. With the aid of DEB, moneymaking was "Christianized" and Christianity was made more amenable to the pursuit of wealth. Although DEB is typically viewed exclusively as a scientifically neutral account of the flow of money through a firm, it remains as it was originally devised, a rhetorical argument.
Author : James William Baker
Publisher : Forgotten Books
Page : 310 pages
File Size : 47,6 Mb
Release : 2017-10-28
Category : Electronic
ISBN : 1528023307
Excerpt from 20th Century Bookkeeping and Accounting: A Treatise on Modern Bookkeeping, Accounting, and Business Customs, as Illustrated in the "Business Transactions" Which Accompany This Work The third set is intended to teach the principles of corporation bookkeeping, the special accounts required in a corporation set of books, special ruling in all books of original entry, special or con trolling accounts, the modern form of the cash journal and the advantage of loose leaf books. By transactions in the work and supplementary exercises, he is taught the correct entry to make when two corporations consolidate and the stock of one is issued to stockholders of the other in payment for the stock they hold. 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.
Author : James Williams Baker
Publisher : Unknown
Page : 118 pages
File Size : 41,9 Mb
Release : 1920
Category : Bookkeeping
ISBN : UOM:39015069444282
Author : Nathaniel Altholz
Publisher : Unknown
Page : 460 pages
File Size : 53,7 Mb
Release : 1930
Category : Accounting
ISBN : UCAL:$B45899
Author : James Louis Montgomery
Publisher : Unknown
Page : 252 pages
File Size : 43,6 Mb
Release : 1897
Category : Bookkeeping
ISBN : HARVARD:32044102872280
Author : W. R. Hamilton
Publisher : Unknown
Page : 212 pages
File Size : 45,7 Mb
Release : 1912
Category : Accounting
ISBN : UCAL:$B38703
Author : James W. Baker
Publisher : Unknown
Page : 251 pages
File Size : 54,8 Mb
Release : 1919
Category : Electronic
ISBN : OCLC:39326417
Author : S. Irving Strayer,H. Winfield Wright
Publisher : Unknown
Page : 266 pages
File Size : 51,5 Mb
Release : 1918
Category : Accounting
ISBN : UOM:39015069443821
Author : Morris Miller,Arthur Janis
Publisher : Simon & Schuster Books For Young Readers
Page : 738 pages
File Size : 43,6 Mb
Release : 1973
Category : Accounting
ISBN : UCLA:L0050342856
Author : W. R. Hamilton
Publisher : Forgotten Books
Page : 206 pages
File Size : 49,6 Mb
Release : 2015-06-05
Category : Business & Economics
ISBN : 1330033426
Excerpt from The Principles of Modern Bookkeeping The keeping of books of account is generally considered as a means to an end, rather than as an end in itself - a means to the proper ascertainment of the position of the business concerned in relation to its various affairs, so far as this can be shown by figures From this point of view the shorter the means adopted to secure a result the better. Bookkeeping to-day is not what it was fifty or a hundred years ago, as it has been affected by the general desire to shorten labour The result is that, although good modern bookkeeping is much more efficient than the bookkeeping of a bygone age, yet the very brevity which is its advantage is apt to obscure the principles upon which it is founded. But though to the owner of a business the keeping of books is only a means to an end, yet to the bookkeeper or to the accountant, books are the tools with which he works, and he needs therefore to have complete familiarity with them - a familiarity which can only be attained when he has so grasped the principle on which they are kept as to be able to apply it to every conceivable transaction. 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.
Author : Jane Gleeson-White
Publisher : W. W. Norton & Company
Page : 304 pages
File Size : 46,5 Mb
Release : 2012-10-01
Category : Business & Economics
ISBN : 9780393089684
“Lively history. . . . Show[s] double entry’s role in the creation of the accounting profession, and even of capitalism itself.”—The New Yorker Filled with colorful characters and history, Double Entry takes us from the ancient origins of accounting in Mesopotamia to the frontiers of modern finance. At the heart of the story is double-entry bookkeeping: the first system that allowed merchants to actually measure the worth of their businesses. Luca Pacioli—monk, mathematician, alchemist, and friend of Leonardo da Vinci—incorporated Arabic mathematics to formulate a system that could work across all trades and nations. As Jane Gleeson-White reveals, double-entry accounting was nothing short of revolutionary: it fueled the Renaissance, enabled capitalism to flourish, and created the global economy. John Maynard Keynes would use it to calculate GDP, the measure of a nation’s wealth. Yet double-entry accounting has had its failures. With the costs of sudden corporate collapses such as Enron and Lehman Brothers, and its disregard of environmental and human costs, the time may have come to re-create it for the future.
Author : S. Irving Strayer
Publisher : Forgotten Books
Page : 262 pages
File Size : 51,7 Mb
Release : 2015-06-02
Category : Business & Economics
ISBN : 1330010388
Excerpt from Modern Bookkeeping Accounting and Business Practice This book contains a carefully graded series of lessons in Bookkeeping, Accounting and Business Practice. The lessons are made so plain and are illustrated so fully that even a child can understand them. Any person of average intelligence, without any previous knowledge of Bookkeeping can become a fully competent double entry bookkeeper by mastering these lessons, provided he is proficient in Arithmetic and Penmanship or makes himself proficient in these subjects. In order that the student may easily and quickly acquire a practical working knowledge of Double Entry Bookkeeping, he is taught the principles in the following order: First. How to keep the Cash Book; - when to debit cash, when to credit cash, what explanations to use; how to balance cash daily, how to open and keep a bank account, and how to reconcile the bank balance. Second. When to debit and when to credit Personal accounts, Property accounts, Expense accounts, and the principle of Double Entry Bookkeeping. Third. How to keep the Journal; what to enter in the Journal and what in the Cash Book; how to Post; how to take a Trial Balance; the proper forms of Bills or Invoices and Statements; the importance of Collections and how to make them. Fourth. How to Open a New Set of Books and how to keep Stock accounts. Fifth. How to keep Private accounts; the Loss and Gain account; how to make up a Six Column Statement; and how to Close a Set of Books. Sixth. About Notes and Drafts; how to keep a Bills Receivable account and a Bills Payable account; how to keep the Bill Book; how to keep an Interest and Discount account. Seventh. About the indexing of the Ledger, the arrangement of accounts in the Ledger, the use of a General Ledger, a Sales Ledger and a Purchase Ledger. Eighth. About the use of Columnar Books; the use of a Sales Book, an Invoice Book, and a Petty Cash Book. Ninth. About the subdivision of the Merchandise account; - the Merchandise Purchases account; the Cash Discount on Purchases account; the Purchases Returned account; the Freight Inward account; the Merchandise Sales account; the Cash Discount on Sales account; the Sales Returned account and the Freight Outward account. Tenth. About Partnerships, Leases, and Fire Insurance. Eleventh. How to keep Controlling accounts; how to use the Bill Book as a book of original entry. Twelfth. How to keep books by Single Entry and how to change books from Single Entry to Double Entry. Thirteenth. How to do bookkeeping for a Commission business; about Shipments and Consignments; the use of the Receiving Book, the Consignment Ledger, the Customers Ledger, the General Ledger, and the Account Sales. Fourteenth. Corporation bookkeeping; Capital Stock account; Unissued Stock account; Subscribed Stock account; Subscribers account; Treasury Stock account; Undivided Profits account; Dividend account; Surplus account; the Minute Book; the Stock Ledger; the Dividend Book. Fifteenth. The Voucher System, with forms for the Voucher Book and the Voucher Register. Sixteenth. Profit and Loss Statements and Balance Sheets. About the Publisher Forgotten Books publishes hundreds of thousands of rare and classic books. Find more at www.forgottenbooks.com
Author : James Williams Baker
Publisher : Legare Street Press
Page : 0 pages
File Size : 46,9 Mb
Release : 2022-10-27
Category : Electronic
ISBN : 1016261055
This 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.