The Principles of book Keeping By Double Entry
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In our eReader you can find the full English version of the book. Read The Principles of book Keeping By Double Entry Online - link to read the book on full screen. Our eReader also allows you to upload and read Pdf, Txt, ePub and fb2 books. In the Mini eReder on the page below you can quickly view all pages of the book - Read Book The Principles of book Keeping By Double Entry
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To quickly assess the difficulty of the text, read a short excerpt:
1 5 by A. B.
1 8 4 CD.
2 18 CD.
1 12 E. F.
3 4 E. F.
1 15 A. B.
2 15 Balance 7 2 >> 1 3 6 » 10 11 15 6 11 15 6 Balance 7 2.
Balance Sheet. The foregoing accounts 6, 7, 8 and 9 enable the formation of a balance sheet, thus 10.
Cash ebtors.
Creditors.
£ s. D.
£ s.
d.
7 2 A. B.
4 5 2 CD.
1 6 E. F.
1 s9 7 2 7 2 It is obvious that the amounts on the two sides respectively must be equal to each other. Every item is in fact entered twice, once on the debtor side of some account, and once on the credit...or side of another account. Thus the £1. Os. Od. Received from A. B. Appears on the creditor side of A. B. 's account, and also on the debtor side of the account. Cash ; and similarly for every other item in the accounts. And we have herein the general principle of double entry : we introduce, when need is, impersonal accounts such as " Cash " : every sum received is received from some 12 PRINCIPLES OF BOOK-KEEPING one, who becomes then a creditor for such sum, and it is paid to some one who becomes then a debtor for such sum ; and the sum thus appears twice, once on the debit side of an account, and once on the credit side of another account : and the Hke as to every sum paid ; it is paid to some one who becomes a debtor for such sum and by some one who becomes a creditor for such sum.
What to read after The Principles of book Keeping By Double Entry?
You can find similar books in the "Read Also" column, or choose other free books by Arthur Cayley to read onlineMoreLess
To quickly assess the difficulty of the text, read a short excerpt:
1 5 by A. B.
1 8 4 CD.
2 18 CD.
1 12 E. F.
3 4 E. F.
1 15 A. B.
2 15 Balance 7 2 >> 1 3 6 » 10 11 15 6 11 15 6 Balance 7 2.
Balance Sheet. The foregoing accounts 6, 7, 8 and 9 enable the formation of a balance sheet, thus 10.
Cash ebtors.
Creditors.
£ s. D.
£ s.
d.
7 2 A. B.
4 5 2 CD.
1 6 E. F.
1 s9 7 2 7 2 It is obvious that the amounts on the two sides respectively must be equal to each other. Every item is in fact entered twice, once on the debtor side of some account, and once on the credit...or side of another account. Thus the £1. Os. Od. Received from A. B. Appears on the creditor side of A. B. 's account, and also on the debtor side of the account. Cash ; and similarly for every other item in the accounts. And we have herein the general principle of double entry : we introduce, when need is, impersonal accounts such as " Cash " : every sum received is received from some 12 PRINCIPLES OF BOOK-KEEPING one, who becomes then a creditor for such sum, and it is paid to some one who becomes then a debtor for such sum ; and the sum thus appears twice, once on the debit side of an account, and once on the credit side of another account : and the Hke as to every sum paid ; it is paid to some one who becomes a debtor for such sum and by some one who becomes a creditor for such sum.
What to read after The Principles of book Keeping By Double Entry?
You can find similar books in the "Read Also" column, or choose other free books by Arthur Cayley to read onlineMoreLess
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