Principles of Double-Entry Bookkeeping #224376

di Charles M. Van Cleve

Forgotten Books

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What I claim for the book is that it solves the problem of placing double-entry bookkeeping upon a rational basis; and to the best of my knowledge and belief it presents the first and only solution of that problem. It is one of the strangest things in the history of the arts and sciences that this great system of accounting, which, by reason of its compactness and convenience, has come into almost universal use, should have attained so high a degree of development on the practical side, while on the theoretical side it is and always has been in a state of utter confusion. As a rule, the study of a useful art has a certain value as mental discipline; the art of accounting is the one exception to the rule. Aside from the so-called occult sciences, there is nothing which so tends to bewilder the mind and to dull the faculty of reason as the study of double-entry bookkeeping in the form in which it is customary to present it.
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Altre informazioni:

ISBN:
9780243846320
Formato:
ebook
Editore:
Forgotten Books
Anno di pubblicazione:
2017
Dimensione:
5.13 MB
Lingua:
Inglese
Autori:
Charles M. Van Cleve