The Theory of Debit and Credit in Accounting

di

Robert Gardner McClung

Forgotten Books

The Theory of Debit and Credit in Accounting - Bookrepublic

The Theory of Debit and Credit in Accounting

di

Robert Gardner McClung

Forgotten Books

FORMATO

Nessuna protezione

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€ 5,85

Descrizione

Every student of accounting experiences difficulty in seeing any principle on which impersonal accounts are debited and credited. At the outset, he wonders why Cash should be debited when money is received, and credited when money is paid out; and, as the other impersonal accounts are taken up, his difficulty increases. Various explanations for the debit and credit of impersonal accounts have been given. None of them ever seemed to the writer satisfactory. After long and careful consideration of the subject, he submits the explanation contained in the following pages as the correct one.

Dettagli

Dimensioni del file

640,0 KB

Lingua

eng

Anno

2017

Isbn

9780259617037

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