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This pamphlet is designed primarily for proprietors of new businesses and for those that classify as small operating units. It aims to provide (1) some background information about accounting and bookkeeping procedures and (2) specific methods of analyzing business accounts and statements for improving management. The discussion is not meant to be comprehensive. It contains sufficient information and suggestions to enable proprietors to cope with problems of business records and reports. Also, by means of sample forms of statements and a classified set of ledger accounts, as well as by suggestions of additional materials available from the Department of Commerce on the subject of financial and operating statements, it is hoped that many small businessmen may be induced to become better acquainted with effective methods of statement preparation and analysis.

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Economic (Small Business) series 70; Originally published by: United States. Department of Commerce



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