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Download e-book for iPad: A One-Year Accounting Course by Trevor Gambling

By Trevor Gambling

ISBN-10: 0080130259

ISBN-13: 9780080130255

A One-Year Accounting direction, half I specializes in the rules, methodologies, and techniques eager about the examine of accounting.

The ebook first takes a glance on the rules of double-entry book-keeping and components of mechanized accounting. Discussions specialise in punched-card accounting installations, tools of evidence, keyboard accounting desktop, twin point of all buying and selling transactions, funds transactions, nominal ledge, and private ledger debts. The textual content then explores capital and profit, ultimate debts, and interpretation of debts. themes contain balance-sheet ratios, capital place, resources and liabilities, fastened and present resources, valuation of resources, depreciation of mounted resources, inventories of fabrics, and accruals and prepayments.
The book ponders on historic costing documents and costing options, together with uncomplicated procedure costing, direct or marginal costing, inventory keep an eye on, shops accounting, and minimal shop degrees.

The manuscript is a in charge reference for accountants and researchers attracted to accounting.

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Sample text

The first point is self-explanatory and peak-loads are avoided because the ledger and statement are prepared simultaneously and the balance on the account is always showing; the traditional hand-written method left all this work to be done on every account after the month end. However, it is obvious that this simultaneous preparation could be applied even to a manual system (see Part II, Chapter 3), so the principal advantage to be gained is the greater degree of accuracy obtained by mechanical systems, both in mathematical exactness and by ensuring the uniform treatment of similar transactions.

Even if the work-load is there, it may not be practic­ able to use the most advanced methods if the data is not in a form which the machine can handle. In any branch of engineering it will be found that while, in general it pays to eliminate human effort and consequent fatigue and errors by constructing machines which produce the same results automatically, such 'automation* can only be achieved by making the operation more inflexible. These machines require long production-runs on the same component, and have to be fed with raw materials of a reasonably homogeneous standard; mechanized accounting has exactly the same problems.

The Keyboard Accounting Machine When the electronic computer was first developed it was frequently re­ ferred to in the popular press as 'the electronic brain', and this description was the subject of a good deal of criticism on the grounds that the device did not 'think'. However, in one sense it is true to say that all mechanical and electronic calculating devices are 'brains', if one is prepared to accept a rather primitive and Pavlovian concept of what a brain really is. All such pieces of equipment, down to the simple add-listing machine are capable of visualizing and manipulating mathematical concepts in response to external stimuli; obviously it can only deal with the information supplied to it, and can only manipulate them in ways in which it has been 'conditioned' to act, but a wide range of the activity of a human or animal brain and nervous system is at no higher level than this.

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A One-Year Accounting Course by Trevor Gambling

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