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Excerpt from A Complete System of Practical Book-Keeping: In Six Sets of Books Also The major part of young men in our country, are, to some extent, accountants; and if required to keep accounts at all, they should be able to do it in a manner intelligible to themselves and to others. While almost every branch of education is thoroughly taught in our schools and colleges, the commercial education of young men is almost, or quite neglected; and this too, when many youth enter those institutions with the design of following mercantile pursuits after they are graduated. Indeed, no class of individuals has had less helps to qualify themselves for their business previously to entering upon it, than merchant's clerks. Every business man should be entirely acquainted with the principles of Double-Entry, that he may classify and conduct his accounts in such a manner as will disclose to himself and to others, (if need be) the true state of his affairs. By Single-Entry, the merchant cannot trace out the changes through which his property has passed; and though he may, by picking up the odds and ends, ascertain what his property is worth, he is, nevertheless, unable to tell on what branches of his business, (if it is extensive) he has realized his gains. For a person who is receiving money for rents, for dividends on stocks, for freight of ships, and for merchandise, it is important that he keep an account with each of these branches of his business, that he may know what part of his property nets him the most per cent. With such information before the mind, the judicious will withdraw his capital from the unproductive, and invest it more in the productive branches of his business. And hence the necessity of separate accounts with ships, cotton, flour, real-estate, &c. By previous preparation, it is evident that young men may engage in mercantile pursuits with many advantages; and it is therefore highly important that they have access to a work on the science of accounts, so systemized, so simple, and still so comprehensive, as to give all requisite information The author would not say, or even insinuate, that there are not ably written works on this subject, or claim an excess of originality in the arrangement or matter of this; yet it being the result of much experience and study, he hopes it embodies as many merits, at least, as any Book-keeping in print. By carefully noticing the questions of his pupils, the author has been able to learn on what points the most difficulty is encountered, and has consequently dwelt upon those parts more minutely. 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.

Szczegóły książki

Kategoria Książki po angielsku Economics, finance, business & management Finance & accounting Accounting

• Pełny tytuł: Complete System of Practical Book-Keeping
• Podtytuł: In Six Sets of Books Also (Classic Reprint)
• Autor: Nicholas Harris
• Język: Angielski
• Oprawa: Miękka
• Liczba stron: 238
• EAN: 9781330102268
• ISBN: 9781330102268
• ID: 09466989
• Wydawca: Forgotten Books
• Waga: 325 g
• Wymiary: 229 × 152 × 13 mm
• Data wydania: 16. June 2015

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