Download pdf Journal of Accountancy (Volume 22)

Journal of Accountancy (Volume 22). Books Group

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Author: Books Group
Page Count: 178 pages
Published Date: 13 Jan 2012
Publisher: General Books
Publication Country: Miami Fl, United States
Language: English
ISBN: 9781235192715
File size: 12 Mb
Download Link: Journal of Accountancy (Volume 22)
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This historic book may have numerous typos, missing text or index. Purchasers can download a free scanned copy of the original book (without typos) from the publisher. 1916. Not illustrated. Excerpt: ... Book Reviews PRINCIPLES OF ACCOUNTING, by Stephen Gilman, B.S., La Salle Extension University, 1916. This book is essentially addressed to the student and may in no sense be considered an addition to the growing list of excellent works which are recognized technical references for the public accountant. In fact, the book Is apparently written for the classroom and in some chapters appears to require the elucidation which class presentation should bring. The preliminary survey expounding the bookkeeping principle of equilibrium immediately attracts interest in the graphic illustrations of scales of balancing assets and liabilities and in the accompanying explanations. Unlike some works with a similar title, the author attacks the subject from the ledger backward to sources. No attempt is made to instruct the reader in the history or theoretical development of the science of accounting, and in this and other respects the volume may be regarded as practical and to the point. The author rides on a wave of optimism in chapter III in his statement that "banks formerly employed the columnar ledger, but have just about abandoned it because of the introduction of modern mechanical bookkeeping methods which give better results." The section on the "voucher" which immediately follows in the same chapter is not in the same vein. No reference is made to the "mechanism" of the detachable voucher cheque and duplicate transmittal advice now so much favored in modern accounting systems. The chapter on the balance sheet is obviously a class lecture, excellent as a superficial outline of obvious principles, but in some particulars lacking the sidelights which the classroom would no doubt provide. The author was undoubtedly not serious in his statement that "there are almost as man...

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