Publisher's Synopsis
Excerpt from Lyons Bookkeeping, Vol. 1
Preceding each of the principal sets using the business papers, a shorter section of the book, in which papers are not used, is devoted to a treatment of the accounting principles which will be involved in the work which is to follow. Thus, the student attempts no work whatever in business practice until he has mastered a short chapter without business papers in which he studies accounts and journalizing, and learns how to post and take a trial balance. Again, before taking up the work of the second principal set, he studies in a separate chapter, no business papers being used, the new accounting features which he will use in the second practice set. This plan of teaching accounting principles in separate chapters preceding the business practice sections and without the business papers, presents two distinct advantages: first, the student is enabled to concentrate upon the study of the accounting principles without any distraction, until he gets a thor ough intellectual knowledge of the principles studied; second, the accounting principles being intellectually acquired when the student takes up the business practice, the work of familiarizing the student with forms and drilling him in the bookkeeping operations can proceed without interruption.
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