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Excerpt from The Philosophy of Accounts

Colonel Sprague's work on The Philosophy of Accounts, therefore, stands today as a classic of American accounting litera ture. Even in its fragmentary form of a twenty-one chapter discussion with two short monographs on the Cash account and the Merchandise account, it presents a most remarkable and complete piece of consistent logical reasoning. Other writers have elaborated the principles so clearly set forth by Colonel Sprague, and the development of technique has moved far beyond anything that was thought of in the days when The Philosophy of Accounts was written. Nevertheless, the principles will stand as he set them forth, and every accountant whose professional training is complete is supposed to have read this work in its original form.

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Title:The Philosophy of Accounts (Classic Reprint)Format:HardcoverProduct dimensions:214 pages, 9 X 6 X 0.5 inShipping dimensions:214 pages, 9 X 6 X 0.5 inPublished:April 30, 2018Publisher:FB&C LtdLanguage:English

The following ISBNs are associated with this title:

ISBN - 10:0265513197

ISBN - 13:9780265513194

Appropriate for ages: All ages

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