Lyons' Bookkeeping, Vol. 2

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Excerpt from Lyons' Bookkeeping, Vol. 2: Parts I and IIBookkeeping has been called applied arithmetic, and for years there has been a growing tendency to teach bookkeeping from its arithmetical side. The Edition of 1913 recognizes the truth that an account is nothing more nor less than a formal statement of a proposition in arithmetic, and that the simple and only proper method of account study is that which approaches the account from its arithmetical side. The account is, therefore, approached in this way in the Edition of 1913.It has not been considered sufficient to call attention, through footnotes and in other ways, to the analogies between bookkeeping and arithmetic. The first 70 pages of Lyons' Bookkeeping have been entirely remade in order to work out the arithmetical approaches to the different accounts and statements in practical detail. Preceding the study of each account and each statement the student is given a list of problems in arithmetic which lead him into an understanding of the theory of that account or statement before he undertakes the study of it as bookkeeping. Thus the pedagogical principle of going from the known to the unknown is made fully available, and the problems themselves are made an integral part of the course, and not Supplementary. Students will not secure the benefits of this carefully devised unfolding of the subject of bookkeeping, however, unless teachers fully grasp the pedagogical idea underlying it. Treated as supplementary work merely, these problems will fail of their purpose.Up to page 179, the Edition of 1913 differs in no respect from the original edition, except for the inclusion Of the groups of problems found on pages 6, 10, 14, 16, 19, 22, 25, 27, 31, 33, 64 and 66. These problems have added eight pages to the length of the book, but they have been put in where they belong without the change of a word or figure else where.The last set in the book (the Dry Goods set) has been changed so as to require the use of the separate-merchandise accounts instead of one general account only. These are the Mdse. Sales, Mdse. Purchases, and Mdse. (trading) Accounts. The Sales Book and the Purchase Book are both used in this set, thus making a complete classification of original entries affecting the merchandise account. It has seemed desirable to Observe the same classification in the ledger accounts.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.