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3 edition of general principles of the science of accounts ; and, The accountancy of investment found in the catalog.

general principles of the science of accounts ; and, The accountancy of investment

Charles E. Sprague

general principles of the science of accounts ; and, The accountancy of investment

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  • 5 Currently reading

Published by Garland in New York .
Written in English

    Subjects:
  • Accounting.,
  • Investments -- Accounting.

  • Edition Notes

    Other titlesGeneral principles of the science of accounts., Accountancy of investment.
    StatementCharles E. Sprague.
    SeriesAccounting history and the development of a profession
    ContributionsSprague, Charles E. 1842-1912.
    Classifications
    LC ClassificationsHF5625 .S755 1984
    The Physical Object
    Pagination[40], 93 p. :
    Number of Pages93
    ID Numbers
    Open LibraryOL2848073M
    ISBN 100824063368
    LC Control Number84010247

    Principles of Accounts is a course of study that provides an introduction to the principles and techniques that accountants employ in measuring, processing, evaluating and communicating information about the financial performance and position of a Size: KB.


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general principles of the science of accounts ; and, The accountancy of investment by Charles E. Sprague Download PDF EPUB FB2

This book, first published inreprints the important texts The General Principles of the Science of Accounts () and The Accountancy of Investment () in one single volume.

Charles Sprague pioneered the development of accounting theory in the United States, and his work is key in the study of the history of accounting and its : This book, first published inreprints the important texts The General Principles of the Science of Accounts () and The Accountancy of Investment () in one single volume.

Charles Sprague pioneered the development of accounting theory in the United States, and his work is key in the stu. Additional Physical Format: Online version: Sprague, Charles E. (Charles Ezra), General principles of the science of accounts ; and, The accountancy of investment.

One area of concern which accountics confronted was the idea of economic profit. Hardcastle [] had attempted to demonstrate the need of accountics to reveal general principles of the science of accounts ; and peculiar aspects of economic profit.

InSprague [b] applied the principles of the science of. Accounting is the process by which financial information about a business is recorded, classified, summarized, interpreted, and communicated. Topics covered includes: Principles of accounting, Introduction to accountancy, The Accounting Equation, Double entry, Debtors, Creditors, Prepayments, Accruals and Depreciation.

Author (s): Investment accounts fit into the normal double-entry pattern, but it is found convenient to introduce extra columns. There are three columns on both sides of the account: (1) the nominal amounts of stock or shares bought and sold, (2) the income (interest and dividends) received from the investment, and (3) the capital amounts involved in the.

The General Principles of the Science of Accounts' and 'The Accountancy of Investment' Charles E. Sprague A History of Canadian Accounting Thought and Practice Edited by George J.

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Accounting for Bills of Exchange. Special Journals. #N#Definition and Explanation of Bill of Exchange. #N#Types and Classification of Bill of Exchange.

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