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General Information Manual
Basic Accounting Concepts and
Introduction to Punched Card Accounting Applications
General Information Manual
Basic Accounting Concepts and
Introduction to Punched Card Accounting Applications
@ 1961 by International Business Machines Corporation
PREFACE
This manual contains a brief introduction to general accounting principles
to provide the reader with a better background for the study of IDM punched
card data processing applications. It also covers the basic objectives
and terms used in seven common accounting applications. The material
presented should prove helpful in fully understanding other manuals
dealing with data processing procedures and should be referred to while
reading them.
CONTENTS
Page
BASIC ACCOUNTING CONCEPTS
Introduction . . . .