Teaching Bookkeeping in the High SchoolUniversity of California. May, 1919 - 164 pages |
Common terms and phrases
actual business amount arithme balance sheet bank beginning believe better bills bookkeeping class bookkeeping course bookkeeping principles books of entry books of original Boston University business college Business Educator business papers business practice business procedure cash book charge checks child class method clerk Closing the ledger curriculum debits and credits definite deposits dollars double-entry double-entry bookkeeping drill errors expense explained facts given handling of cash high school important invoices journal entries journal method keep a record keeping books knowledge of bookkeeping ledger method Let the pupils loss statements merchandise method of introducing method of teaching money orders ninth grade notes payable order of development original entry personal accounts petty cash account posting problem profit and loss Purchase Ledger purpose reason recording business transactions result Rittenhouse rules Sales Ledger set of books student study of bookkeeping syllabus taught teaching bookkeeping teaching of bookkeeping thing trial balance
Popular passages
Page 1 - It may also be defined as the art of recording mercantile transactions in a regular and systematic manner...
Page 18 - By secondary commercial education this committee understands that training of the secondary school, direct and related, the aim of •which is to equip young people for entrance into business life. Assuredly those going into business are entitled to an education, which, so far as possible, will give breadth of view and catholicity of interest, as well as facility in performing some specific task in the business world.
Page 19 - Gives a brief course of training to the pupils who drop out of school at the end of the first year in high school.
Page 13 - The knowledge of business documents, and of banks and banking; of business practice and procedure; of the classification of business into wholesale, retail, manufacturing, commission, etc.
Page 18 - The purpose of secondary commercial education is to equip the young people of the community for entrance into business life. Those going into business are entitled to an education, which, as far as possible, will give breadth of view and catholicity of interest, as well as facility in performing.
Page 37 - It is often taught that when the cash book is used as a book of original entry, it is not necessary to have a cash account in the ledger.
Page 38 - Thus, when posting, all items on the debit of the cash book are posted to the credit of the respective...