Description
Excerpt from Bookkeeping for Beginners
If it were not too cumbersome, a complete double-entry system could be carried out by the use of the Ledger, without the aid of subsidiary books.
To obviate the difficulty of making original entries in the Ledger, the Journal is called into use, and a correct system of accounts can be kept by the use of these two books.
The Journal is the means of gathering together facts in a convenient form, ready for transference (or posting into the Ledger.
The ledger. There are two rules which must be adhered to (1) Debit the Receiver and Credit the Giver.
About the Publisher
Forgotten Books publishes hundreds of thousands of rare and classic books. Find more at www.forgottenbooks.com
This book is a reproduction of an important historical work. Forgotten Books uses state-of-the-art technology to digitally reconstruct the work, preserving the original format whilst repairing imperfections present in the aged copy. In rare cases, an imperfection in the original, such as a blemish or missing page, may be replicated in our edition. We do, however, repair the vast majority of imperfections successfully; any imperfections that remain are intentionally left to preserve the state of such historical works.
If it were not too cumbersome, a complete double-entry system could be carried out by the use of the Ledger, without the aid of subsidiary books.
To obviate the difficulty of making original entries in the Ledger, the Journal is called into use, and a correct system of accounts can be kept by the use of these two books.
The Journal is the means of gathering together facts in a convenient form, ready for transference (or posting into the Ledger.
The ledger. There are two rules which must be adhered to (1) Debit the Receiver and Credit the Giver.
About the Publisher
Forgotten Books publishes hundreds of thousands of rare and classic books. Find more at www.forgottenbooks.com
This book is a reproduction of an important historical work. Forgotten Books uses state-of-the-art technology to digitally reconstruct the work, preserving the original format whilst repairing imperfections present in the aged copy. In rare cases, an imperfection in the original, such as a blemish or missing page, may be replicated in our edition. We do, however, repair the vast majority of imperfections successfully; any imperfections that remain are intentionally left to preserve the state of such historical works.
Details
Publisher - Forgotten Books
Language - English
Paperback
Contributors
Author
G. W. Wheeler
Published Date -
ISBN - 9781330267516
Dimensions - 22.9 x 15.2 x 0.3 cm
Page Count - 60
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