The Science of Accounts: A Presentation of the Underlying Principles of Modern Accounting (Classic Reprint) - Hardcover

Harry C. Bentley

 
9780484842990: The Science of Accounts: A Presentation of the Underlying Principles of Modern Accounting (Classic Reprint)

Synopsis

A reference work that distills the principles behind modern accounting, this volume helps professionals align practice with foundational concepts.

It emphasizes understanding over rote technique so readers can apply sound methods in any system.

This edition presents the science of accounts as a guide for accountants and advanced students, with clear definitions, organized classifications, and practical guidance on financial statements and fixed assets. It links core ideas to real-world practice, showing how principles drive accurate reporting and effective system design.
  • Learn the core concepts that underlie double-entry bookkeeping
  • Explore how ledger accounts are organized and applied across manufacturing and mercantile contexts
  • See how financial statements are formed and interpreted, including balance sheets and profit-and-loss statements
  • Understand fixed assets, depreciation, and the management of cost accounting foundations
Ideal for readers of professional accounting texts and students aiming to grasp modern principles in depth.

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