Excerpt from Principles of Accounting
Within recent years there has been a noticeable growth of interest in scientific accounting. The day of the traditional bookkeeper whose principal interest was to keep his books in balance is rapidly passing, and his place is being taken by an executive - the scientific staff auditor, whose field is as wide as the extent of the business itself. Many have been attracted by the exceptional opportunities afforded by accountancy and have eagerly perused such texts as were available. During the past decade, a number of excellent books have been added to the literature of the accounting profession, but most of such works have been written as reference books for the professional public accountant.
Under these conditions, one who has been denied a long training in the school of experience, upon seeking to acquire a comprehensive grasp of accounting science, finds that most treatises on the subject are better suited for reference purposes than for mastering the working principles of accounting in a systematic and organized manner.
In the following pages the author has endeavored to develop the fundamental principles of accounting science according to a basic plan. A number of illustrations and problems are given to illuminate the textual discussion. The purpose of the book is not to promulgate the specialized treatment of any particular phase of the subject, but rather to present the basic principles of the science of accounting in a graphic and comprehendible manner.
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