Accounting theory and practice, Volume 1 (of 3)
- Subtitle
- a textbook for colleges and schools of business administration
Read Accounting theory and practice, Volume 1 (of 3) by Roy B. (Roy Bernard) Kester online. Browse the complete text, chapters and notes.
Editions
Table of contents
1. ACCOUNTING THEORY AND PRACTICE2. PREFACE3. FORMS4. CHAPTER I BASIC RELATIONSHIPS—PROPRIETORSHIP5. CHAPTER II ASSETS, LIABILITIES, AND CAPITAL6. CHAPTER III THE BALANCE SHEET7. CHAPTER IV THE COMPARATIVE BALANCE SHEET8. CHAPTER V THE ECONOMIC OR PROFIT AND LOSS ELEMENTS OF A BUSINESS9. CHAPTER VI THE PROFIT AND LOSS SUMMARY10. CHAPTER VII INTERRELATION BETWEEN THE ECONOMIC AND THE FINANCIAL ELEMENTS OF A BUSINESS, AND SOME INTER-RATIOS11. CHAPTER VIII THE ACCOUNT12. CHAPTER IX THE ACCOUNT (Continued)13. CHAPTER X THE PHILOSOPHY OF DEBIT AND CREDIT14. CHAPTER XI DEBIT AND CREDIT AS APPLIED TO ASSET AND LIABILITY ACCOUNTS15. CHAPTER XII DEBIT AND CREDIT AS APPLIED TO PROPRIETORSHIP ACCOUNTS16. CHAPTER XIII DEBIT AND CREDIT AS APPLIED TO MIXED ACCOUNTS17. CHAPTER XIV PERIODIC WORK ON THE LEDGER18. CHAPTER XV PERIODIC ADJUSTMENTS AND SUMMARIZATION19. CHAPTER XVI SOURCES OF DATA FOR THE LEDGER20. CHAPTER XVII THE SUBDIVISION OF THE JOURNAL21. CHAPTER XVIII THE PURCHASE AND THE SALES JOURNALS22. CHAPTER XIX THE CASH JOURNALS23. CHAPTER XX THE MODERN JOURNAL24. CHAPTER XXI BUSINESS PAPERS—NEGOTIABLE INSTRUMENTS25. CHAPTER XXII BUSINESS PAPERS—THE GOODS INVOICE AND BILL OF LADING26. CHAPTER XXIII BANKS AND THEIR METHODS27. CHAPTER XXIV METHODS OF POSTING28. CHAPTER XXV THE TRIAL BALANCE AND METHODS OF LOCATING ERRORS29. CHAPTER XXVI THE CLASSIFICATION OF ACCOUNTS30. CHAPTER XXVII THE WORK SHEET AND SUMMARY STATEMENTS31. CHAPTER XXVIII ADJUSTING AND CLOSING THE BOOKS32. CHAPTER XXIX TYPES OF ACCOUNTING RECORDS AND THEIR DEVELOPMENT33. CHAPTER XXX CONTROLLING ACCOUNTS34. CHAPTER XXXI HANDLING CONTROLLING ACCOUNTS35. CHAPTER XXXII PARTNERSHIP FROM THE BUSINESS VIEWPOINT36. CHAPTER XXXIII PARTNERSHIP FROM THE ACCOUNTING VIEWPOINT37. CHAPTER XXXIV CAPITALIZATION OF THE PARTNERSHIP38. CHAPTER XXXV OTHER PARTNERSHIP PROBLEMS39. CHAPTER XXXVI PARTNERSHIP PROFITS40. CHAPTER XXXVII PARTNERSHIP DISSOLUTION41. CHAPTER XXXVIII THE CORPORATION42. CHAPTER XXXIX OPENING THE CORPORATION BOOKS43. CHAPTER XL CURRENT AND CLOSING ENTRIES FOR THE CORPORATION44. CHAPTER XLI HANDLING THE CASH45. CHAPTER XLII NOTES RECEIVABLE AND PAYABLE46. CHAPTER XLIII PROBLEMS ENCOUNTERED IN RECORDING NOTES RECEIVABLE AND PAYABLE47. CHAPTER XLIV DISCOUNTS48. CHAPTER XLV BALANCE SHEET VALUATION49. CHAPTER XLVI BUYING AND STOCK CONTROL50. CHAPTER XLVII SALES51. CHAPTER XLVIII CONSIGNMENTS52. CHAPTER XLIX ADVENTURE SALES53. CHAPTER L ACCOUNTS CURRENT54. CHAPTER LI BALANCING METHODS55. CHAPTER LII SOME APPLICATIONS OF INTEREST AND PROPORTION56. CHAPTER LIII SINGLE OR SIMPLE ENTRY57. CHAPTER LIV ILLUSTRATION OF SINGLE ENTRY58. APPENDIX A PRACTICE WORK FOR STUDENT— FIRST HALF-YEAR59. APPENDIX B PRACTICE WORK FOR STUDENT— SECOND HALF-YEAR60. APPENDIX B PRACTICE WORK FOR STUDENT— SECOND HALF-YEAR (continued 2)61. APPENDIX C MISCELLANEOUS PROBLEMS FOR SUPPLEMENTARY WORK62. INDEX