After writing those three new Entries for Section One of Work-Standard Accounting Practices, I decided to take a break and start reading through the academic literature I found while researching for both the Second Edition and my Bookkeeping Certificate coursework…. Read More ›
Accounting
Work-Standard Accounting Practices: Accounts Uncollectible and Contra Accounts
As established in the preceding Entries, the Kapital and Schuld tracked by Accountants and Bookkeepers in Double-Entry Account Bookkeeping have substantiated existences. There is Kapital being earned and spent as well as Schuld being incurred and reduced over the course… Read More ›
Update (13 April 2024)
There should no longer be any doubts about plans for the Second Edition of Work-Standard Accounting Practices. I just finished two Entries yesterday. For today and tomorrow, I am going to work on a few more Entries in hopes of… Read More ›
Work-Standard Accounting Practices: Receipts and Invoices in Double-Entry Account Bookkeeping
The transactional sales that occur under Double-Entry Account Bookkeeping will always include documentation for those affected by the movement of Kapital and Schuld. Returning to the example established in the preceding Entry, suppose there was a contextual event that prompted… Read More ›
Work-Standard Accounting Practices: Daybook Journal and T-Chart
The simple mathematical equation associated with Double-Entry Account Bookkeeping is designed to allow an Accountant and their assistant, a “Bookkeeper,” to create documents describing the movements of Kapital and Schuld between different entities. The Bookkeeper compiles the documentation for the… Read More ›
Update (12 April 2024)
For the purposes of the proposed plans to write the Second Edition of Work-Standard Accounting Practices, I will be writing a few Entries today and over the weekend. I am thinking about relaying the information from the certification course first… Read More ›
A Second Edition for “Work-Standard Accounting Practices” (Pt. II of II)
After making some serious progress in the coursework of the Bookkeeping certification program, I was able to record and process my past observations based on what I had learned. It has already been established in Work-Standard Accounting Practices (1st Ed.)… Read More ›
Update (8 April 2024)
Compiled some of the notes I had made for the Bookkeeping certification course. There is no doubt anymore about me not writing a Second Edition of Work-Standard Accounting Practices. If anything, there is now a newfound need to do so,… Read More ›
A Second Edition for “Work-Standard Accounting Practices” (Pt. I of II)
After completing the first week of a four-week certification program, I am confident in saying that Work-Standard Accounting Practices (1st Ed.) could use a Second Edition sometime this year. Although a lot of the information covered in the Treatise is… Read More ›
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