Title: The Logic of Accounts: A New Exposition of the Theory and Practice of Double-Entry Bookkeeping, Based in Value, as Being of Two Primary Classes, Commercial and Ideal; And Reducing All Their Exchanges to Nine Equations and Thirteen Results
Publisher: Forgotten Books
Publication Date: 2018
Language: English
ISBN 10: 0331021323
ISBN 13: 9780331021325
Binding: HRD
Condition: New
Weight: 872 grams

About this title

Synopsis

Discover a clear, science-based approach to double-entry bookkeeping that clarifies every value exchange.

This edition presents accounting as an exact science, pairing theory with practical steps. It explains how values move between commercial and ideal classes and shows how nine equations and thirteen results organize every transaction. With illustrated examples and memoranda, it helps readers see how debit and credit reflect real exchanges in business.

What you’ll experience

A structured path from foundational principles to complex value situations
Step-by-step guidance on journalizing, day-books, and ledgers
Practice with real-world examples and teacher-friendly questions

Core concepts framed as a unified science, not just routines
Notes on teaching methods and student-friendly approaches
Guidance on applying the nine equations and thirteen results to practice

Ideal for students, instructors, and professionals who want a rigorous, practical understanding of accounting theory and its application to everyday business exchanges.

"About this title" may belong to another edition of this title.

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