Publisher's Synopsis
Excerpt from Practical Bookkeeping With Illustrations of Some of the Principal, Features of Office Practice
Keeping books is simply classifying transactions. For the cash ac count, which is illustrated above, the bookkeeper must first separate the cash transactions from all others, and then he must separate receipts of cash from disbursements and enter the receipts on the left side of the account and the disbursements on the right. The same process of classification must be followed in the use of any other account.
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