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The Principles of Modern Bookkeeping 1912

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The Principles of Modern Bookkeeping 1912 - The Principles of Modern Bookkeeping

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...

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