Document Type
Article
Publication Date
1926
Abstract
To successfully operate any business, there are certain records and accounts which must be kept so that the proprietor or his manager can at any time make a survey of the business and proceed with his plans on the basis of facts plus imagination, instead of imagination only. The general retail book business is no exception, and a retail book shop will become increasingly profitable as proper records are made and studied, pertaining to sales, investment, inventory, cost of operation, and revenue. The usual principles of good bookkeeping apply, of course, to a book shop. If he is not already familiar with these principles, it will be wise for anyone contemplating entering the business of bookselling or hoping for advancement in it, to familiarize himself with them. They can be found in any good elementary book on bookkeeping. Supplementing these, however, are some general observations and specific suggestions which may prove of additional value.
Relational Format
pamphlet
Recommended Citation
Crowell, Cedric R., "Book shop accounts and records" (1926). Publications of Accounting Associations, Societies, and Institutes. 134.
https://egrove.olemiss.edu/acct_inst/134