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Bulletin HASKINS & SELLS 23 Book Reviews Couchman, Charles B. The Balance Sheet. (New York, The Journal of Accountancy, Inc., 1924. 288 p.) The essentials of a good book on accounting are that it shall contain an adequate discussion of the subject held out by the title; that the exposition shall be clear, the arguments and theories reasonably sound, the type sufficiently large to make reading easy; and that the book shall have an index which facilitates the use of the information which the book contains The book under review herein meets all of these requirements; hence it may be adjudged a good book. But a general endorsement of this character is scarcely sufficient to put the reader in a position to decide whether or not the book is worth having. Many books on accounting have been written during the past decade. All of them have had pages and pages devoted to a discussion of the balance sheet. None of them contains a discussion at once as clear, terse, and convincing as the book now being considered. Anyone who knows the author and has heard him talk cannot have failed to be impressed with his clear, forceful manner of expressing his thoughts. In this book on the balance sheet the personality of the author speaks through every line. His clear expression is but the evidence of his clear thinking. But withal the book suggests more the setting down of thoughts arising in the mind of a practical accountant rather than an attempt at scien-
Object Description
Title |
Book reviews [News items] |
Author |
Anonymous |
Subject |
Books -- Reviews Contests |
Personal Name |
Haines, Hannah Claire Rohwerder, Frederick C. Rossman, Palen Pulver Johnson, Harlan Gawthrop, O. H. |
Office/Department |
Haskins & Sells. Report Department Haskins & Sells. New York Office Haskins & Sells. Baltimore Office |
Citation |
Haskins & Sells Bulletin, Vol. 07, no. 03 (1924 March), p. 23-24 |
Date-Issued | 1924 |
Source | Originally published by: Haskins & Sells |
Type | Text |
Collection | Deloitte Digital Collection |
Digital Publisher | University of Mississippi Libraries. Accounting Collection |
Date-Digitally Created | 2009 |
Identifier | HS Bulletin 7-p23 |