Bryant And Strattons Common School book Keeping Embracing Single And Double E
Bryant And Strattons Common School book Keeping Embracing Single And Double E
H B Henry Beadman Bryant
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It means, simply, sundry accounts, and is convenient as a Journal expression, and to avoid the necessity of enumerating the items which comprise the totals carried to the Ledger accounts. This convenience will be immediately apparent by comparing the Ledger entries of this Set with those of the preceding. The object and method of " closing the Ledger" is also fully illus- trated ; a point which the student should not pass lightly over. The great difficulty in learning the science of Accounts fr...om a text- book, exists in the tendency to copy the forms and exercises mechanically without a proper understanding of the principles which give them force. The business aspect presented by the forms of this Set, will at once commend them to the student, as models for his emulation. The red ink entries, in particular, are intended to remove all the obstacles to a full and clear understanding of the instructions given. In short, Set II. Is presented as embracing, in the highest degree, the essential qualities of Double Entry ; and as such, it is com- mended to the student's most careful attention.
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