Modern Accountant Designed for the Use of Schools And for Private Study

Cover Modern Accountant Designed for the Use of Schools And for Private Study
Modern Accountant Designed for the Use of Schools And for Private Study
James a Lyons
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JOBBING BOOT AND SHOE BUSINESS Using': Sales Book, Journal, Cash Book and Ledger DOUBLE ENTRY Presuming that the student has mastered the underlying principles, or theory, of bookkeeping in the preceding pages, and that he has acquired, in some degree, that discipline in patience, accuracy and taste so requisite to the successful account- ant, he is now to become acquainted with some of the forms and methods in use in the various departments of business. While the books of merchants may differ,
... this difference is never in principle, but in those minor details and methods depending upon the extent and peculiarities of the business, to which the intelligent bookkeeper can readily adapt himself. In fact, the best record can only be made by the use of special books and special forms adapted to the requirements of the business.
In entering upon the practical part of this work, the student may treat all checks, postal notes, money orders and sight drafts received, unless drawn upon us, as cash.


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