ACCOUNTING THEORY AND PRACTICE
Reading edition
A TEXT-BOOK FOR COLLEGES AND SCHOOLS OF BUSINESS ADMINISTRATION
BY
ROY B. KESTER, Ph.D.
CERTIFIED PUBLIC ACCOUNTANT; PROFESSOR OF ACCOUNTING, SCHOOL OF BUSINESS,COLUMBIA UNIVERSITY
VOLUME I
(FIRST YEAR)
SECOND EDITION
Third Printing
NEW YORK THE RONALD PRESS COMPANY 1922
Copyright, 1917, by The Ronald Press Company
Copyright, 1922, by The Ronald Press Company
All Rights Reserved
To My Father and Mother
An Appreciation of Their Steadfast Interest in My Work