Modern Bookkeeping Accounting and Business Practice PDF ePub eBook

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Modern Bookkeeping Accounting and Business Practice free pdf 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

About S Irving Strayer

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Details Book

Author : S Irving Strayer
Publisher : Forgotten Books
Data Published : 27 September 2015
ISBN : 1330010388
EAN : 9781330010389
Format Book : PDF, Epub, DOCx, TXT
Number of Pages : 264 pages
Age + : 15 years
Language : English
Rating :

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