Accounting theory and practice, Volume 2 (of 3)
- Subtitle
- a textbook for colleges and schools of business administration
Read Accounting theory and practice, Volume 2 (of 3) by Roy B. (Roy Bernard) Kester online. Browse the complete text, chapters and notes.
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Table of contents
1. ACCOUNTING THEORY AND PRACTICE2. PREFACE3. CHAPTER I THE CORPORATION4. CHAPTER II THE VOUCHER SYSTEM5. CHAPTER III FACTORY COSTS6. CHAPTER IV THE BALANCE SHEET7. CHAPTER V GENERAL PRINCIPLES OF VALUATION8. CHAPTER VI DEPRECIATION—ASPECTS AND DEFINITIONS OF TERMS9. CHAPTER VII DEPRECIATION—ITS CAUSES10. CHAPTER VIII DEPRECIATION—FACTORS OF RATE DETERMINATION11. CHAPTER IX DEPRECIATION—METHODS OF CALCULATING12. CHAPTER X DEPRECIATION—APPRAISEMENT OF THE VARIOUS METHODS13. CHAPTER XI RECORDING DEPRECIATION ON THE BOOKS14. CHAPTER XII CASH AND MERCANTILE CREDITS15. CHAPTER XIII MERCHANDISE STOCK-IN-TRADE16. CHAPTER XIV TEMPORARY INVESTMENTS; ACCRUED AND DEFERRED ITEMS17. CHAPTER XV PERMANENT INVESTMENTS18. CHAPTER XVI MACHINERY AND TOOLS, FURNITURE AND FIXTURES, AND OTHER EQUIPMENT19. CHAPTER XVII BUILDINGS, LAND, AND WASTING ASSETS20. CHAPTER XVIII INTANGIBLE ASSETS—PATENTS, FRANCHISES, GOOD-WILL21. CHAPTER XIX LIABILITIES ON THE BALANCE SHEET; CURRENT AND CONTINGENT LIABILITIES22. CHAPTER XX FIXED LIABILITIES—BONDS AND MORTGAGES23. CHAPTER XXI CAPITAL STOCK AND ITS VALUATION24. CHAPTER XXII PROFITS25. CHAPTER XXIII SURPLUS AND RESERVES26. CHAPTER XXIV DIVIDENDS27. CHAPTER XXV THE SINKING FUND28. CHAPTER XXVI PROBLEMS IN CONNECTION WITH THE PROFIT AND LOSS SUMMARY29. CHAPTER XXVII THE PROFIT AND LOSS SUMMARY— FORM AND CONTENT30. CHAPTER XXVIII LIQUIDATION OF A CORPORATION31. CHAPTER XXIX COMBINATIONS AND CONSOLIDATIONS32. CHAPTER XXX BRANCH HOUSE ACCOUNTING33. CHAPTER XXXI BRANCH HOUSE ACCOUNTING (Continued)34. CHAPTER XXXII SUSPENSE ACCOUNTS; NUMBERED ACCOUNTS; ADJUSTMENT OF FIRE LOSSES35. CHAPTER XXXIII STATISTICS IN BUSINESS; PRIVATE BOOKS; JOURNAL VOUCHERS; BUILDING EXPENSES AND INCOME36. CHAPTER XXXIV THE CONSOLIDATED BALANCE SHEET AND PROFIT AND LOSS SUMMARY37. CHAPTER XXXV ACCOUNTS AND REPORTS OF RECEIVERS AND TRUSTEES38. APPENDIX A PRACTICE WORK FOR STUDENT— FIRST HALF-YEAR39. APPENDIX B PRACTICE WORK FOR STUDENT— SECOND HALF-YEAR40. APPENDIX C MISCELLANEOUS PROBLEMS FOR SUPPLEMENTARY WORK[84]41. APPENDIX D REVIEW QUESTIONS42. INDEX