Student's Handbook of Accounting

Whilst the greatest effort has been made to ensure the quality of this text, due to the historical nature of this content, in some rare cases there may be minor issues with legibility. Elements of Accounting was published in June, 1913. As stated at that time, it was written mainly to bridge the gap between bookkeeping and accounting. That it has filled a real need is evidenced by the friendly reviews and comments of accountants, teachers, and lay critics. The hearty reception which has been accorded to it has necessitated three editions within a period of about a year and a half. At the request of many students and teachers, the publishers arranged with the author to produce authoritative solutions to the practical exercises appended to the respective chapters in Elements of Accounting. To enhance the value of these solutions they have been cast into what may be termed C. P. A. Form. Moreover, there have been included references for those who wish to make a further study of the points treated in the different solutions. This supplementary research material has been included in the belief that it will be welcomed by the ambi tious student. This handbook should be used in connection with Elements of Accounting. Such correlation, however, is not absolutely essential because of the fact that the exercises of the accounting text have been incorporated in the present volume. For obvious pedagogic reasons, each question is immediately followed by its answer or solution. The solutions to Groups II will probably be employed by many as much for the forms displayed and illus tratad, as because they constitute solutions to specific practical accounting problems. The entire volume may be employed as a special or supplementary text in Accounting.