Lyons' Bookkeeping and Accounting (Classic Reprint)

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Excerpt from Lyons' Bookkeeping and AccountingBookkeeping is the systematic recording of business transactions in books provided for that purpose. Good bookkeeping furnishes the management with any desired financial information concerning the business, on short notice, and results from a good system and a competent bookkeeper.The Terms Debit and Credit, and the fundamental rules governing their use, have been handed down for generations. There has been and can be no change in the principles of bookkeeping but there has been decided improvement in the application of these princi ples to the records of modern business.The Owner or proprietor of the business, no matter what its nature, is sometimes referred to in this textbook as the Merchant, more frequently persons, firms or corpora tions are mentioned by name as the owners or proprietors.About the PublisherForgotten Books publishes hundreds of thousands of rare and classic books. Find more at www.forgottenbooks.comThis book is a reproduction of an important historical work. Forgotten Books uses state-of-the-art technology to digitally reconstruct the work, preserving the original format whilst repairing imperfections present in the aged copy. In rare cases, an imperfection in the original, such as a blemish or missing page, may be replicated in our edition. We do, however, repair the vast majority of imperfections successfully, any imperfections that remain are intentionally left to preserve the state of such historical works.