Accounting Theory and Practice

About this eBook

Author

Kester, Roy B. (Roy Bernard), 1882-1965

Title

Accounting theory and practice, Volume 1 (of 3) : a textbook for colleges and schools of business administration

Original Publication

United States: Ronald Press, 1922.

Credits

Richard Tonsing and the Online Distributed Proofreading Team at www.pgdp.net (This file was produced from images generously made available by The Internet Archive)

Language

English

LoC Class

HF: Social sciences: Commerce

Subject

Accounting

Category

Text

Project Gutenberg

eBook-No. 70367

Release Date

March 24, 2023

Copyright

Public domain in the USA.

Contents

1. 1.ACCOUNTING THEORY AND PRACTICE
2. 2.PREFACE
3. 3.CONTENTS
4. 4.FORMS
5. 5.CHAPTER I BASIC RELATIONSHIPS—PROPRIETORSHIP
6. 6.CHAPTER II ASSETS, LIABILITIES, AND CAPITAL
7. 7.CHAPTER III THE BALANCE SHEET
8. 8.CHAPTER IV THE COMPARATIVE BALANCE SHEET
9. 9.CHAPTER V THE ECONOMIC OR PROFIT AND LOSS ELEMENTS OF A BUSINESS
10. 10.CHAPTER VI THE PROFIT AND LOSS SUMMARY
11. 11.CHAPTER VII INTERRELATION BETWEEN THE ECONOMIC AND THE FINANCIAL ELEMENTS OF A BUSINESS, AND SOME INTER-RATIOS
12. 12.CHAPTER VIII THE ACCOUNT
13. 13.CHAPTER IX THE ACCOUNT (Continued)
14. 14.CHAPTER X THE PHILOSOPHY OF DEBIT AND CREDIT
15. 15.CHAPTER XI DEBIT AND CREDIT AS APPLIED TO ASSET AND LIABILITY ACCOUNTS
16. 16.CHAPTER XII DEBIT AND CREDIT AS APPLIED TO PROPRIETORSHIP ACCOUNTS
17. 17.CHAPTER XIII DEBIT AND CREDIT AS APPLIED TO MIXED ACCOUNTS
18. 18.CHAPTER XIV PERIODIC WORK ON THE LEDGER
19. 19.CHAPTER XV PERIODIC ADJUSTMENTS AND SUMMARIZATION
20. 20.CHAPTER XVI SOURCES OF DATA FOR THE LEDGER
21. 21.CHAPTER XVII THE SUBDIVISION OF THE JOURNAL
22. 22.CHAPTER XVIII THE PURCHASE AND THE SALES JOURNALS
23. 23.CHAPTER XIX THE CASH JOURNALS
24. 24.CHAPTER XX THE MODERN JOURNAL
25. 25.CHAPTER XXI BUSINESS PAPERS—NEGOTIABLE INSTRUMENTS
26. 26.CHAPTER XXII BUSINESS PAPERS—THE GOODS INVOICE AND BILL OF LADING
27. 27.CHAPTER XXIII BANKS AND THEIR METHODS
28. 28.CHAPTER XXIV METHODS OF POSTING
29. 29.CHAPTER XXV THE TRIAL BALANCE AND METHODS OF LOCATING ERRORS
30. 30.CHAPTER XXVI THE CLASSIFICATION OF ACCOUNTS
31. 31.CHAPTER XXVII THE WORK SHEET AND SUMMARY STATEMENTS
32. 32.CHAPTER XXVIII ADJUSTING AND CLOSING THE BOOKS
33. 33.CHAPTER XXIX TYPES OF ACCOUNTING RECORDS AND THEIR DEVELOPMENT
34. 34.CHAPTER XXX CONTROLLING ACCOUNTS
35. 35.CHAPTER XXXI HANDLING CONTROLLING ACCOUNTS
36. 36.CHAPTER XXXII PARTNERSHIP FROM THE BUSINESS VIEWPOINT
37. 37.CHAPTER XXXIII PARTNERSHIP FROM THE ACCOUNTING VIEWPOINT
38. 38.CHAPTER XXXIV CAPITALIZATION OF THE PARTNERSHIP
39. 39.CHAPTER XXXV OTHER PARTNERSHIP PROBLEMS
40. 40.CHAPTER XXXVI PARTNERSHIP PROFITS
41. 41.CHAPTER XXXVII PARTNERSHIP DISSOLUTION
42. 42.CHAPTER XXXVIII THE CORPORATION
43. 43.CHAPTER XXXIX OPENING THE CORPORATION BOOKS
44. 44.CHAPTER XL CURRENT AND CLOSING ENTRIES FOR THE CORPORATION
45. 45.CHAPTER XLI HANDLING THE CASH
46. 46.CHAPTER XLII NOTES RECEIVABLE AND PAYABLE
47. 47.CHAPTER XLIII PROBLEMS ENCOUNTERED IN RECORDING NOTES RECEIVABLE AND PAYABLE
48. 48.CHAPTER XLIV DISCOUNTS
49. 49.CHAPTER XLV BALANCE SHEET VALUATION
50. 50.CHAPTER XLVI BUYING AND STOCK CONTROL
51. 51.CHAPTER XLVII SALES
52. 52.CHAPTER XLVIII CONSIGNMENTS
53. 53.CHAPTER XLIX ADVENTURE SALES
54. 54.CHAPTER L ACCOUNTS CURRENT — CHAPTER LI BALANCING METHODS — CHAPTER LII SOME APPLICATIONS OF INTEREST AND PROPORTION — CHAPTER LIII SINGLE OR SIMPLE ENTRY
55. 55.CHAPTER LIV ILLUSTRATION OF SINGLE ENTRY
56. 56.APPENDIX A PRACTICE WORK FOR STUDENT— FIRST HALF-YEAR
57. 57.APPENDIX B PRACTICE WORK FOR STUDENT— SECOND HALF-YEAR
58. 58.APPENDIX C MISCELLANEOUS PROBLEMS FOR SUPPLEMENTARY WORK
59. 59.INDEX
60. 60.Untitled

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