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The Principles of Modern Bookkeeping 1912

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CONTENTS

PREFACE ... ... ... ... ... ... ... iii.

PART I. THE PRINCIPLE OP DOUBLE ENTRY AS APPLIED TO ORDINARY BOOKKEEPING

I. Introductory 1
II. Books in everyday use briefly described Day
Book, Invoice Book, Cash Book, Ledger ... 5
III. The Principle of the Journal Entry 13 IV. The Application of the Journal Entry to a series of Transactions 18
V. Some Disadvantages of the old style of Double Entry. How it has been simplified 26
VI. The place of the Journal in Modern Bookkeeping 36
VII. Summary of the preceding Chapters 45
VIII. Some Special Possible Abbreviations 49
IX. Eeal and Nominal Accounts 54
X. The Trial Balance 58
XI. The Balance Sheet Preliminary Work 65 XII. The Balance Sheet (continued} The Closing of the Books 73
XIII. The Balance Sheet (concluded) Formal Accounts, Capital Account, &c 84

PART II. THE APPLICATION OF THE PRINCIPLE

IN SPECIAL CASES. XIV. Columnar Books What Books constitute a Set? Petty Cash Book What Items go into the Invoice Book ? 95
XV. Branch Accounts Foreign Currency 107
XVI. Sectional Balancing Company and Partnership Bookkeeping Departmental Accounts
Cost Accounts Suspense Accounts Stock
Accounts 125
XVII. Conclusion , .139