Suggestive Exercises In Bookkeeping For Grammar Schools

Suggestive Exercises in Bookkeeping for Grammar Schools

Suggestive Exercises in Bookkeeping for Grammar Schools (Classic Reprint)

Excerpt from Suggestive Exercises in Bookkeeping for Grammar Schools After reading many courses of study, I find it is not the intention of the county boards to turn out experts in bookkeeping, but to give the pupils a knowledge of the fundamentals of the subject. Any pupil, graduating from our elementary schools, should be able to keep a cash account, a personal account, and single ledger accounts. He should be able-to make out plain invoices and statements, and to distinguish between debit and credit transactions. In addition, and this is the most important, he should understand the proper form of ordinary business papers, such as checks, receipts, notes, certificates of deposit, due bills, and various forms of orders and business letters. Single entry in nearly all the counties (there are but two or three exceptions) takes precedence over double entry. In fact a system that will enable the pupil to keep simple accounts is all that our elementary schools can give. The single page cash book, and a ledger on journal paper are most frequently advised. Bookkeeping that is not accurate is condemned as useless, and teachers are urged to emphasize accuracy and neatness. 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.

Bibliography of Works on Accounting by American Authors