Principles of Accounting PDF ePub eBook

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Principles of Accounting free pdf Excerpt from Principles of Accounting In presenting this book, the author desires to have understood that it is not a treatise on accountancy. It deals, as the title implies, with the principles of accounting. Accounting may be defined as that science which treats of the systematic compilation and presentation in a comprehensive manner, for administrative purposes, of the facts concerning the financial operations of a business organization. Accountancy is most aptly defined in the Certified Public Accountant Syllabus issued by the New York Education Department as, "a profession, the members of which, by virtue of their general education and professional training, offer to the community their services in all matters having to do with the recording, verification and presentation of facts involving the acquisition, production, conservation and transfer of values." Bookkeeping has been defined as, "the art of recording pecuniary transactions in a regular and systematic manner." From the above definitions it will be seen that there are marked differences between bookkeeping and accounting, and accounting and accountancy. The requirements of a knowledge of bookkeeping are overshadowed by those of accounting. Accountancy is, in turn, much broader in its scope than the latter. With the ever-present recollection that the subject of this discussion is accounting as a science and not professional accounting, the book should be read. It has been prepared as a text, constituting the foundation, or framework of the course in Theory of Accounting, as given in New York University School of Commerce, Accounts and Finance. As such it is supplemented by extensive collateral reading, with a view of bringing to the attention of the student the greater detail on many topics, which obviously is impossible in a work of this character, as well as the views of other writers on this and allied subjects. The subject has herein been approached in a manner different from most books on accounting. 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.

About John Raymond Wildman

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Details Book

Author : John Raymond Wildman
Publisher : Forgotten Books
Data Published : 27 September 2015
ISBN : 1330252950
EAN : 9781330252956
Format Book : PDF, Epub, DOCx, TXT
Number of Pages : 372 pages
Age + : 15 years
Language : English
Rating :

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