Document Type
Article
Publication Date
1914
Abstract
These instructions are purposely given in great detail so that they may be easily understood by any one with no previous knowledge of bookkeeping. The set of books consists of only three: Ledger, Appointment-Day Book, and Cash-Journal. These books are designed to meet the needs of the average dentist with a general practice, large or small, and to give him a maximum of information in regard to the financial condition of his practice with a minimum of bookkeeping. As the average dentist keeps on hand most of the time about the same stock of supplies, the taking of an inventory would give him information of comparatively little value, and this set of books may be opened at any time without first taking an inventory. It is well, however, to estimate the value of Equipment on hand at the beginning of business, and such estimate may be made as accurately as the dentist cares to make it, this estimate being used in memorandum on Annual Summary. Original item in Boxno. 0409
Relational Format
article
Recommended Citation
Cobb, Whitfield, "Cobb's system of dental bookkeeping; Instruction book: Prepared for the general practitioner by a dentist who was formerly an accountant and auditor: Set consists of Cobb's Appointment-day book, Cobb's loose leaf ledger, Cobb's cash-journal; System of dental bookkeeping: Instruction book; Instruction book: Cobb's system of dental bookkeeping" (1914). Individual and Corporate Publications. 59.
https://egrove.olemiss.edu/acct_corp/59