Ontario School Bookkeeping Second Course: A Practical Course in Bookkeeping and Accounting for Use in Continuation and High Schools and Collegiate Institutes (Classic Reprint)

Excerpt from Ontario School Bookkeeping Second Course: A Practical Course in Bookkeeping and Accounting for Use in Continuation and High Schools and Collegiate InstitutesThe object in view in preparing this book has been to meet the need for a text-book in Bookkeeping for second, third, and fourth years in secondary schools.While the sets of transactions given have reference to particular lines of business, the book does not profess to deal with each in a specialized manner. For the sake of clearness, particular lines of business, and definite systems of bookkeeping, have been adopted, and business usages have been strictly adhered to throughout, but the main purpose of the book is to set forth the principles underlying the science of accountancy, and to show how these principles may be applied, so that the students who have completed the course will be able to adapt themselves to any system.Hence careful attention has been given to the use of special books and of special columns, but always with reference to their place in the complete system. In like manner, the trading side and the expense side of the record have been analyzed in such a way as to show at once how they may be made to exhibit the progress of the business and how they affect the arrangement of the books.About the PublisherForgotten Books publishes hundreds of thousands of rare and classic books. Find more at www.forgottenbooks.comThis 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.