Book-Keeping by Single and Double Entry (Classic Reprint) - Hardcover

Inhaltsangabe

Excerpt from Book-Keeping by Single and Double Entry

Forms Of receipts, drafts, bills of. Parcels, accounts current, and such accounts as usually occur in real business, and useful calculations are given, with a vocabulary Of commercial terms, in alphabetical order.

A course Of lectures on Double Entry by the way Of question and answer, with a general rule for journalizing and occasional notes, is presented to the student with the View, that from the numerous mercantile transactions therein elucidated, he may derive the desired advantage.

The lectures comprise various questions in domestic busi ness; discounting and renewing bills; importing and exporting; the purchase and sale of Bills Of Exchange; commission and company accounts, both foreign and domestic. The practice of the best regulated counting houses is strictly adhered to, throughout this treatise.

He, who has not the advantage Of a tutor's instruction, will not fail to perceive that the plan to be pursued is, after having studied one lecture, he should examine himself by the questions adapted to it: and on the following day take the questions only, and write in his own words, the best answers he can devise, and then compare them with the book, without proceeding to a second lecture, till the first is well understood. It is, however, essentially necessary that he should be thoroughly acquainted with the terms and phrases in use before he can acquire any real benefit from this method.

If the learner have only retail business in View, either of the two methods by single entry will suffice. After having finished single entry Book-keeping, he may employ himself in drawing out Bills Of Parcels, Notes, Receipts, Drafts, &c.

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