ACCOUNTING THEORY AND PRACTICE
Reading edition
A TEXT-BOOK FOR COLLEGES AND SCHOOLS OF BUSINESS ADMINISTRATION
BY
ROY B. KESTER, Ph.D., C. P. A.
PROFESSOR OF ACCOUNTING, SCHOOL OF BUSINESS, COLUMBIA UNIVERSITY
VOLUME II
(SECOND YEAR)
Twelfth Printing
NEW YORK
THE RONALD PRESS COMPANY
1922
Copyright, 1918, by
The Ronald Press Company
To Nancy
As a Tribute of Love and Tender Memory to Her Mother