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E20-8058_Basic_Accounting_Concepts_1961


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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 .    .   .   .   



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