The Principles and Practice of Book-Keeping: Single and Double Entry (Classic Reprint) - Hardcover

Calvin G. Hutchinson

 
9780331742725: The Principles and Practice of Book-Keeping: Single and Double Entry (Classic Reprint)

Synopsis

Master the basics of bookkeeping with a trusted classic

Learn how to record financial transactions clearly and consistently, using time‑tested methods from a practical guide that covers both single and double entry.

This edition presents the fundamentals in plain language, showing how debit and credit work together in daily business. It walks you from simple memoranda to full ledger practice, including forms, journals, and trial balances. With real‑world examples, facsimiles, and end‑of‑section drills, it helps you build confidence in managing accounts, inventories, and financial reports.
  • Understand the core ideas of mercantile accounting and how records reflect business activity
  • Learn step by step methods for journalizing, posting, and balancing ledgers
  • Work through practical exercises that simulate a real trading business
  • Explore supplementary topics like stock valuation, inventories, and common financial forms
Ideal for students, adults returning to fundamentals, and anyone seeking a solid, old‑fashioned approach to bookkeeping.

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