A Comprehensive System of Book-Keeping, by Single and Double Entry (Classic Reprint) - Softcover

Thomas Richard Johnson

 
9781330338797: A Comprehensive System of Book-Keeping, by Single and Double Entry (Classic Reprint)

Synopsis

Master double-entry bookkeeping with clear, practical guidance and real-world examples. This instructional book walks you through essential books, terms, and procedures, showing how each entry affects the ledger and financial statements. Perfect for beginners and students seeking a solid, historical approach to accurate accounting.


Through structured rules, explanations, and vendor-style scenarios, you’ll learn how to record cash, purchases, sales, and credits. The text emphasizes accuracy, consistency, and thorough explanations to prevent misunderstandings and legal disputes. It uses a step-by-step format so you can practice posting and balancing as you would in a real business.



  • Rules and explanations that clarify how to classify and post every entry

  • Illustrative questions and answers covering capital, purchases, sales, and notes

  • Guidance on cross-entries, errors, and adjustments using the journal and ledger

  • Practical examples for a grocer and provisions merchant, plus standard table references


Ideal for readers starting a bookkeeping journey or revisiting foundational concepts with a historical, hands-on approach.

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