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Elements of Accounting
Paperback
ISBN13: 9781025632391
Publisher: Tradd Street Press
Published: Feb 14 2026
Pages: 532
Weight: 1.62
Height: 1.07 Width: 6.14 Depth: 9.21
Language: English
Elements of Accounting is a comprehensive foundational text designed to introduce readers to the fundamental principles and practices of financial record-keeping and analysis. Written by R. Emmett Taylor and Richard N. Owens, this work systematically explores the essential components of accounting, from the basic rules of double-entry bookkeeping to the more complex preparation and interpretation of financial statements. The book addresses the core mechanics of ledger accounts, journals, and the balancing of books, providing a clear pedagogical framework for students and practitioners of commerce.
Throughout the text, the authors emphasize the practical application of accounting logic in a business context, offering insights into how financial data is organized to reflect the health and operations of an enterprise. This volume serves as a significant historical reference for the evolution of accounting pedagogy, capturing the standard methodologies that shaped financial education during the early 20th century. Its clear explanations and structured approach make it an invaluable resource for anyone seeking to understand the timeless logic of commercial accounting and its essential role in the management of business affairs.
This work has been selected by scholars as being culturally important, and is part of the knowledge base of civilization as we know it. This work was reproduced from the original artifact, and remains as true to the original work as possible. Therefore, you may see the original copyright references, library stamps (as most of these works have been housed in our most important libraries around the world), and other notations in the work.
This work is in the public domain in the United States of America, and possibly other nations. Within the United States, you may freely copy and distribute this work, as no entity (individual or corporate) has a copyright on the body of the work.
As a reproduction of a historical artifact, this work may contain missing or blurred pages, poor pictures, errant marks, etc. Scholars believe, and we concur, that this work is important enough to be preserved, reproduced, and made generally available to the public. We appreciate your support of the preservation process, and thank you for being an important part of keeping this knowledge alive and relevant.
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