Excerpt from Practical Bookkeeping: A Working Handbook of Elementary Bookkeeping and Approved Modern Methods of Accounting, Including Single Proprietorship, Partnership, Wholesale, Commission, Storage, and Brokerage Accounts
The importance of bookkeeping and its recognition as a vital factor of business is measured by the growth of business itself. As business has advanced, from the most primitive form of barter to the many and varied commercial and industrial undertakings of today, so has the art of bookkeeping been improved; and with every advancement in methods has come an increasing recognition of its importance.
To the average layman the art of bookkeeping is shrouded in deepest mystery; while recognizing it as a necessary adjunct to an enterprise, it is, in his eye, but a confusion of mystic terms and symbols. But even slight study of the readily understood fundamental principles of bookkeeping will clear up the mystery, and cause books of account to reveal a story of amazing interest-the history of business itself.
While many excellent works on the subject of bookkeeping have been published, there seems to be a demand for a treatise covering the fundamental principles in a form readily understood by both the student and the business man. This book is an attempt to meet the demand, at least in part, and it has been the aim of the author to present these principles, with sufficient practical examples and illustrations to make them clear, but without the dry technical details characteristic of many other excellent but more academic treatises. It is the hope of the author that this book may clear up some of the seeming complexities of the art of bookkeeping! The author makes grateful acknowledgment to the many professional accountants whose co-operation has been invaluable, and will appreciate any suggestions for its improvement that may be made by the readers of this book.
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