Accounting principles - PDF book by Spurgeon Bell

Accounting principles 

Accounting principles
Accounting principles

their use in business management

It has been the aim in the preparation of this book to present the principles of accounting in their relation to business management. An effort has been made to aid the reader in a ready grasp of the principles by the free use of illustrative solutions to problems and exercises.

 These illustrative solutions also serve a useful purpose in the teaching of good form in accounting work. The businessman, who lacks the time to work through tedious routine, will find that the illustrative forms and solutions which are presented in connection with the discussion of the principles will facilitate an understanding of the subjects discussed. 

He will also find that the text has many accounting forms and statement forms which will make it a useful reference volume. The text is supplied both with special problems and exercises illustrating the principles of the separate chapters and with a set of business transactions designed to form the basis for a continuous set of books illustrative of accounting principles for a small individual business, a partnership, and a corporation. 

In the continuous set, the student will have good discipline in opening the books, in transferring a business, and in arranging for a continuous routine such as may be involved in carrying forward a regular set of books. A more hasty reading of the book by one already trained in routine need not involve the more tedious work of the continuous set. 

The exercise and problem material of the text has been developed during eight years of teaching the Principles of Accounting. During five of these eight years, the late Major J. E. Treleven was associated with the author in accounting instruction and contributed much of the special problem material found in the text.

 He also criticised the exercise material and assisted in its preparation. The author wishes also to acknowledge his obligation to his colleague, Mr F. W. Graff, for criticism and improvement in the English of the manuscript. The author wishes to call special attention to the sets of ruled notepaper furnished by the publisher to be used with this text.

Some contents:

The Balance Sheet i
Incomes and Expenses 12
The Accounts and Their Relation to the Statement 21
The Journal and Ledger .... 43
The Form and Use of Commercial Papers . . 56
The Divided Journal and the Trading Account. 71
January Transactions of the Valley Furniture Store 92
Petty Cash . . 106
Apportionment of Expenses to Appropriate Period —
Depreciation and Repairs 112
Closing and Opening Entries Involved in the Transfer OF A Business
Apportionment of Income and Expense
Interpretation and Manager.the Use of the Revenue
The Form and Managerial Use of the Balance Sheet 162
Internal Analysis of Balance Sheet and Revenue
Statement . . . . .
Controlling Accounts and Columnar Books
The Bill Book
Transactions for February
Closing the Books for Periodical Reports
Consignments . . . .
Transactions for March...
The Incoming and Withdrawal of Partners
Distribution of the Partnership Profits.
Liquidation of a Solvent Partnership
Corporate Organization and Accounting
Capital Stock Accounts and the Issue of Corporate Shares

the book details :
  • Author: Spurgeon Bell
  • Publication date: 1921
  • Company: New York, The Macmillan company

  • Download  Accounting principles 9.3 MB
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