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Portrait of the Italian Luca Pacioli, painted by Jacopo de' Barbari, 1495.

Bookkeeping is the recording of financial transactions, and is part of the process of accounting in business.

CONTENT : A - F , G - L , M - R , S - Z , See also , External links


Quotes are arranged alphabetically by author

A - F

  • The young man or woman who has a thorough knowledge of penmanship and bookkeeping can always find a job, but with stenography and typewriting added to these, there is scarcely any limit to the salary he or she is able to command.
    • William Francis Bailey (2001). History of Eau Claire County, Wisconsin, Past and Present.
  • Bookkeeping is never an exciting pastime, except for those quaint people who are born bookkeepers, and who find columns of figures a stimulating sight
    • F. W. G. Benemy (1963). The Queen reigns: she does not rule. p. 151
  • While strict bookkeeping has always been required of banks, terrorist activities and corporate scandals have tightened the information used to track any.
    • John Bennett, Jr. (2004). The Digital Umbrella: Technology's Attack on Personal Privacy in America. p. 99
  • Bookkeeping is never neglected by anyone in business.
    • Joan Carroll Cruz (2003). Saintly Men of Modern Times. p. 148
  • There was an inn...which kept no register of...a number of seamstresses and tailors who lacked time and place and perhaps inclination to weave the cloths they cut and sewed, depending instead on the activities of those who preferred not to vex the original owners with the tiresome bookkeeping inseparable from purchase.

G - L

  • Money is brought into being and transmuted from one imaginary form to another by mere entries on a ledger, and creative bookkeeping can always make the bottom line appear to balance.
    • G. Edward Griffin (1998). The Creature from Jekyll Island .
  • Stone was by no means the first economist to produce national income accounts. Simon Kuznets, for example, had already done so for the United States. Stone’s distinctive contribution was to integrate national income into a double-entry bookkeeping format. Every income item on one side of the balance sheet had to be matched by an expenditure item on the other side, thus ensuring consistency. Stone’s double-entry method has become the universally accepted way to measure national income.
    • David Henderson. "John Richard Nicholas Stone." The Concise Encyclopedia of Economics. 2008. Library of Economics and Liberty. 13 June 2014.
  • Since bookkeeping is still the backbone of the commercial curriculum, affording the pupil the best possible opportunity to secure an all-round knowledge of business, the report recommends that an elementary course in bookkeeping and business practice be offered in the ninth year.
    • Harlan Cameron Hines (1924). Junior High School Curricula. p. 138
  • Single entry system of bookkeeping is the oldest and commonly used even today by many small businesses.
    • Prof. S. Jayapandian. Financial Accounting from zero. (2010). p. 28
  • The “Fool-Proof” Trial Balance.—Double-entry bookkeeping is never satisfied with anything short of absolute proof of the mathematical accuracy of the work.
    • Roy Bernard Kester (1922). Accounting Theory and Practice: A Text-book for Colleges.
  • A proper school should teach nothing but bookkeeping, agriculture, geometry, dead languages made deader by leaving out all the amusing literature, and the Hebrew Bible as interpreted by men superbly trained to ignore contradictions, men technically called "Fundamentalists".

M - R

  • Bookkeeping has always been the crux of the orthodox commercial course.
    • Jay Wilson Miller (1925). Methods in commercial teaching, p. 98
  • Chinese bookkeeping is never strong on accruals or amortization, but this is particularly evident in the case of pensions.
    • Bill Purves (1992). Barefoot in the Boardroom: Venture and Misadventure in the People's Republic of China.

S - Z

  • Creative bookkeeping is the magic wand of “restructuring.”
    • Gregg Shotwell, ‎Lee Sustar, ‎Jerry Tucker (2012). Autoworkers Under the Gun.
  • Capitalism designates an economic system significantly characterized by the predominance of "capital." Capitalism and double entry bookkeeping are absolutely indissociable; their relationship to each other is that of form to content.
  • Hollywood bookkeeping has always been a crafty blend of voodoo economics and fairy-tale accounting.
    • Sam Staggs (2003). Close-up on Sunset Boulevard.
  • Bookkeeping has always been a popular subject and it will continue to be a popular subject if it is taught properly and effectively.
    • The Balance Sheet, Vol. 15, (1933), p. 388
  • Bookkeeping is the oldest of all commercial subjects. Bookkeeping was fairly widely taught before the invention and wide adoption of the typewriter.
    • The Business Education World, Vol. 15, (1934), p. 355
  • Bookkeeping has always been taboo with farmers. Unfortunately, at the mention of farm management, most farmers think of ink and paper. Just keeping a set of books is not the guarantee of a good farming manager.
    • From: The Macdonald Farm Journal, Vol. 19-20. (1958), p. 11
  • Until language had developed to some extent there could have been little thinking beyond the range of actual experience, for language is the instrument of thought as bookkeeping is the instrument of business. It records and fixes and enables thought to get on to more and more complex ideas. It is the hand of the mind to hold and keep.

See also

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