Statistical Book-Keeping; Being a Simplification and Abbreviation of the Common System by Double Entry

Statistical Book-Keeping; Being a Simplification and Abbreviation of the Common System by Double Entry

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This historic book may have numerous typos and missing text. Purchasers can download a free scanned copy of the original book (without typos) from the publisher. Not indexed. Not illustrated. 1858 edition. Excerpt: ...principal beauty of the Statistical System consists in its being capable of modification and variation, in an indefinite number of ways, either by contraction or expansion, simplification or elaboration, until it may be made to serve almost any imaginable purpose connected with accounts or records of any kind whatever, from those kept in a modest shop to those of the most extensive and complicated Establishment or Company in the Kingdom. In illustration of this universal adaptability, the System has been brought down from a full set of nine books, as required by a large wholesale establishment, to a single book, answering all household purposes. The Statistical Method here presented, on closer investigation, will be found so exceedingly plastic, that it may easily be adapted to the peculiarities and special requirements of any particular 1 concern. Division Of Labour.--As stated in the introduction the nine books of the Statistical System are divided into five departments, viz: --a. Purchase, b. Sale, c. Settlement, d. Control, e. Digest, and these departments being kept quite distinct, the whole business of book-keeping is much simplifiedbbreviated, and elucidated. In smaller concerns, these five departments may all be concentrated in the hands of a single book-keeper; but in larger establishments they should be properly distributed amongst two, three, or more, who may all be at work at the same time without any inconvenience. Household System.--See page 171. The accounts of a tolerably extensive and complicated concern could very well be managed by one book-keeper with two assistants, amongst whom the labour might be distributed as follows: --BOOK-KEEPER: Journal, Cash Book, Monthly Balance Book, the latter, of course, involving a more

Product details

  • Paperback | 28 pages
  • 189 x 246 x 2mm | 68g
  • Miami Fl, United States
  • English
  • black & white illustrations
  • 1236531965
  • 9781236531964