""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 This volume serves as a significant historical reference for the evolution of accounting pedagogy, capturing the standard methodologies that shaped financial education during the early 20th century.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.
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By:
R Emmett Taylor, Richard N Owens Imprint: Tradd Street Press Dimensions:
Height: 234mm,
Width: 156mm,
Spine: 29mm
Weight: 916g ISBN:9781025627250 ISBN 10: 1025627253 Pages: 532 Publication Date:14 February 2026 Audience:
General/trade
,
ELT Advanced
Format:Hardback Publisher's Status: Active