Excerpt from The Canadian Accountant: A Practical System of Book-Keeping Containing a Complete Elucidation of the Science of Accounts by the Latest and Most Approved Methods, Business Correspondence, Mercantile Forms, and Other Valuable Information; Designed for the Use of Counting House, Bus
The study and practice of Book-keeping are now recognized not only as a Science but equally so as an Art, and, while the science remains permanent, the art is almost as variable as the different methods of conducting business. They are intimately connected with the principles upon which most men have to depend for success in the business of life, and appeal strongly to the judgment of all as essentially necessary in the education of the people.
No sensible man now disputes their paramount importance. The time has long since gone by when a haphazard system of recording business transactions will answer the requirements of men engaged in trade and commerce. The magnitude and variety of these engagements are such that no dependence upon mere memoranda, or an unsystematic method of keeping accounts, will enable an individual to calculate with accuracy his gains and losses, and so order his affairs that he may know at any time how he stands with his debtors and creditors. There must be a system, and that system must be reduced to an exact science, as invariable in its results as the problems of Euclid. Is such a thing possible in the theory and practice of Book-keeping? It is possible, and its possibility is not only thoroughly established in the commercial world, but it is made imperative in the qualification of those who expect to compete in the great struggle of business life. This view is now so universally acknowledged and acted upon, that attention is being called to the necessity that exists for a more thorough and practical course of business training even in our public schools.
In the present work the authors have aimed at a combination of the most practical modes of keeping accounts, adapted to various departments of business, and have brought to bear upon it the experience gained as practical accountants, in connection with some of the most extensive business houses, joint stock companies, and manufacturing concerns in Canada, and as teachers of the subject for many years in the largest and most successful Business College in the Dominion.
The arrangement is such that the divisions of the subject are presented in a naturally progressive order, and the student is led by easy transitions from simple transactions to the most intricate exercises to be met with in business, and is able without difficulty to trace the connecting links that make the whole science one harmonious system of definite and accurate business record. The work is, as the name implies, something more than a mere treatise on Book-keeping. It deals not only with the science as applied to accounts, but explains and elucidates the art by which these accounts and all other forms of dealing and communication are applied to every-day transactions.
It is divided into three parts, each distinct in its own special design, but so arranged that the student can trace the mutual dependence of one upon the other, and follow the progressive steps that lead to the final result.
Part I. Contains a complete and comprehensive course of Book-keeping, illustrated by means of examples of sufficient variety to make it easy of comprehension.
Part II. is intended as a business course for advanced pupils, and comprehends the most practical forms of keeping accounts, according to the methods adopted by the best business houses. It includes Wholesale and Retail Merchandising, Manufacturing, Settlement of Estates, Steamboating, Municipal Book-keeping, Warehousing, Banking, Farm Accounts, Church Accounts, Practical office work, Joint Stock Companies, &c.
Part III. contains a comprehensive summary of Ontario Law, forms of business papers in . Это и многое другое вы найдете в книге The Canadian Accountant (S. G. Beatty)