Excerpt from Bookkeeping Exercises, Vol. 2
Part One is designed exclusively for use in classes in elementary bookkeeping. This book (Part Two) presents a collection of supplementary exercises for use in more advanced classes in the subject. The exercises are selected from the examinations given by The University of the State of New York at regular intervals during the past six years.
A study of the principles underlying the bookkeeping devices, such as subsidiary ledgers, columnar books, and the like, as well as of the technique involved in the use made of these devices, constitutes a prominent feature of the work in advanced bookkeeping. That the teacher may have adequate means for review in this phase of the subject, a considerable portion of the book is devoted to exercises adapted to the purpose.
Exercises in ample number are provided for practice in the preparation of financial statements. These exercises are sufficiently comprehensive to bring out the technical form and the arrangement and grouping of items as illustrated in the statement forms shown in Appendix A.
Closing and adjusting entries, business papers, special problems dealing with shipments and consignments, partnership and corporation entries, and the like are also provided.
The scheme for rating examination papers, given in Appendix B, should solve the difficulty that teachers frequently have in evaluating results in bookkeeping work.
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