Problems in the Principles of Accounting PDF ePub eBook

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Problems in the Principles of Accounting free pdf Excerpt from Problems in the Principles of Accounting The problems in the following pages have been prepared to afford students ready means of testing with actual figures their knowledge of accounting principles. The aim is in only slight degree to afford the sort of mechanical practice that results in facility, though some degree of facility must spring from any practice- the prime aim is to afford material on which the student may cultivate the power and the habit of seeing straight, of seeing deeply, and of seeing whole. All serious accounting work requires the accountant to do these three things: first, to see the surface meaning of things- second, below the surface facts to see the underlying facts- third, to see the relations of all the fundamental facts to one another. Except for the bookkeeping problems - in which, moreover, the aim is as far as feasible the same as in the accounting problems, - the exercises following are intended to demand of the student careful observation (to show him what the figures mean), or the application of some analytical power (to tell him what lies below the surface), or sense of relationship (to indicate to him how present figures are tied up with other figures). Many of these problems require the exercise of all three of these faculties at once. Either of two methods is feasible for the choice of material for exercises, - actual figures yielded in specific business enterprises, or imaginary figures devised to call into play certain lines of thought on the part of the student. The former gives the student a certain degree of familiarity with actual figures, and, if a sufficient number of cases is taken, with normal figures- but a very large number of cases is usually needed to cover the specially noteworthy conditions, for few sets of actual figures chance to combine many notable facts. Then so much of the student's thought is occupied with the repetition of mechanical processes that he loses alertness for the recognition of differences in principle. About the Publisher Forgotten Books publishes hundreds of thousands of rare and classic books. Find more at This 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.

About William Morse Cole

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Details Book

Author : William Morse Cole
Publisher : Forgotten Books
Data Published : 27 September 2015
ISBN : 1330007972
EAN : 9781330007976
Format Book : PDF, Epub, DOCx, TXT
Number of Pages : 118 pages
Age + : 15 years
Language : English
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