Date of Award
7-1933
Document Type
Thesis
Degree Name
Master of Science (MS)
Department
Accountancy
Abstract
There are two basic books used in bookkeeping, the journal and the ledger. The journal is sometimes referred to as the book of “original” entry, because in common practice, the first entry of a business transaction is recorded in that book. The ledger is sometimes referred to as the book of “final” entry because the transactions which have already been recorded in the journal are periodically transferred to the ledger, a practice spoken of as “posting.” The ledger is also sometimes referred to as the book of “accounts.” This study compares two methods of teaching bookkeeping, the journal approach and the account approach. The journal approach method takes up the study of the journal first and the account method takes up the study of the ledger first.
Recommended Citation
Piatt, Charles Wilson, "A COMPARISON OF TWO METHODS OF APPROACH TO THE STUDY OF BOOKKEEPING" (1933). Electronic Theses & Dissertations. 278.
https://digitalcommons.pittstate.edu/etd/278
Comments
v, 51 leaves : ill. ; 28 cm; Appendixes: Terman group test of mental ability / L.M. Terman (c1920); New Stanford achievement test / T.M. Kelley, Giles M. Ruch, L.M. Terman (c1929); Elwell-Fowlkes bookkeeping test / F.H. Elwell, J.G. Fowlkes (c1928).