Higher Accountancy: Principles, Practice and Procedure, Elements of Accounting Practice the Starting Point in Accountancy (Classic Reprint) - Hardcover

La Salle Extension University

9780260201065: Higher Accountancy: Principles, Practice and Procedure, Elements of Accounting Practice the Starting Point in Accountancy (Classic Reprint)

Hardcover

ISBN 10: 0260201065 ISBN 13: 9780260201065

Publisher: Forgotten Books, 2018

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Discover the backbone of modern accounting and how clear methods drive business success.

This introductory guide helps readers see why accounting matters in any size of enterprise. It blends big-picture vision with practical basics, from the early roots of bookkeeping to the development of cash books and day books, so you can understand how today’s systems came to be.

Through accessible explanations and concrete examples, the book shows how accurate records support decision making, control costs, and protect against errors. It also covers how partnerships and other business structures are valued and settled, providing a practical view of common accounting challenges.

Foundational ideas: why accounting matters and how it shapes business decisions
From simple memoranda to organized books like day books and cash books
Key topics: receipts, payments, partnerships, and the lifecycle of accounts
Real-world scenarios that illustrate how to apply core concepts

Ideal for readers beginning their study of accounting, or anyone seeking a clear, practical overview of the field.

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