ABSTRACT
Survey Course of Accounting is a text designed for the use of colleges and university departments which do not offer extensive instruction in accounting. It contains a large number of demonstrations and exercises for the student to solve. Only 200 of the total 469 pages are devoted to general discussion of the principles illustrated. The title of the book suggests that all the important subdivisions of accounting theory and practice will be presented. The requirements of such a programme compel the authors to make rather short shrift of some topics. The subject of constructive accounting is dealt with in chapter twelve. The first two paragraphs read as follows:
“1. Constructive Accounting.—Constructive accounting is that branch of accounting which embraces the study of a business enterprise, that its needs, in respect to forms, books, titles of accounts, form of exhibits, et cetera, may be determined and acquired either by purchase, or by submitting sketches to a printer and having them made to order.
“2. Drawing Forms.—Practice in drawing forms for journals will be had by duplicating the purchase, sales, cash receipts, cash payments, and the general journal, as used in chapter X, in the accounting for M. P. Scott. One form should be placed on a page; and the various forms fastened within a cover, in book form.”
