Modern Accounting e-bog
85,76 DKK
(inkl. moms 107,20 DKK)
Whilst the greatest effort has been made to ensure the quality of this text, due to the historical nature of this content, in some rare cases there may be minor issues with legibility. In the following treatise an attempt is made to present the principles of accounting. In doing so the details of technic, important though they are, are purposely omitted or treated with the scantest mention. The...
E-bog
85,76 DKK
Forlag
Forgotten Books
Udgivet
27 november 2019
Genrer
Accounting
Sprog
English
Format
pdf
Beskyttelse
LCP
ISBN
9780259613718
Whilst the greatest effort has been made to ensure the quality of this text, due to the historical nature of this content, in some rare cases there may be minor issues with legibility. In the following treatise an attempt is made to present the principles of accounting. In doing so the details of technic, important though they are, are purposely omitted or treated with the scantest mention. The essence of accounting, from the author's view point, is the presentation, first, of a correct exhibit of the financial status of the concern at a given moment of time, and, secondly, a showing of the results obtained during a given period of time. The first is embodied in the Balance Sheet; the second in the Income or Profit and Loss statement.<br><br>In the ordinary routine of the accountant's toil there is, indeed, another function; that of keeping account of claims and property, in order to secure the concern against the loss which might arise from forgetfulness, carelessness or dishonesty. This phase of accounting attains its acme in governmental accounting where the essential thing is to insure the proper handling of vast sums. But this seems a matter of much less scientific interest and is not treated in this work.<br><br>The method of treatment, in general, has therefore been to consider how a given transaction is made manifest in the Balance Sheet, the goal which the accountant ever has in mind. The technical entries to be made in the journal or in other books of original entry are excluded.