Accounting Theory and Practice - Volume II

About this eBook

Author

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

Title

Accounting theory and practice, Volume 2 (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. 70556

Release Date

April 15, 2023

Copyright

Public domain in the USA.

Contents

1. 1.ACCOUNTING THEORY AND PRACTICE
2. 2.PREFACE
3. 3.CONTENTS
4. 4.Untitled
5. 5.CHAPTER I THE CORPORATION
6. 6.CHAPTER II THE VOUCHER SYSTEM
7. 7.CHAPTER III FACTORY COSTS
8. 8.CHAPTER IV THE BALANCE SHEET
9. 9.CHAPTER V GENERAL PRINCIPLES OF VALUATION
10. 10.CHAPTER VI DEPRECIATION—ASPECTS AND DEFINITIONS OF TERMS
11. 11.CHAPTER VII DEPRECIATION—ITS CAUSES
12. 12.CHAPTER VIII DEPRECIATION—FACTORS OF RATE DETERMINATION
13. 13.CHAPTER IX DEPRECIATION—METHODS OF CALCULATING — 1. Proportional Methods — 2. Variable Percentage Methods — 3. Compound Interest Methods — 4. Miscellaneous Methods
14. 14.CHAPTER X DEPRECIATION—APPRAISEMENT OF THE VARIOUS METHODS — 1. Proportional Methods — 2. Variable Percentage Methods — 3. Compound Interest Methods — 4. Miscellaneous Methods
15. 15.CHAPTER XI RECORDING DEPRECIATION ON THE BOOKS
16. 16.CHAPTER XII CASH AND MERCANTILE CREDITS
17. 17.CHAPTER XIII MERCHANDISE STOCK-IN-TRADE
18. 18.CHAPTER XIV TEMPORARY INVESTMENTS; ACCRUED AND DEFERRED ITEMS — Temporary Investments — Accrued and Deferred Items
19. 19.CHAPTER XV PERMANENT INVESTMENTS
20. 20.CHAPTER XVI MACHINERY AND TOOLS, FURNITURE AND FIXTURES, AND OTHER EQUIPMENT
21. 21.CHAPTER XVII BUILDINGS, LAND, AND WASTING ASSETS
22. 22.CHAPTER XVIII INTANGIBLE ASSETS—PATENTS, FRANCHISES, GOOD-WILL
23. 23.CHAPTER XIX LIABILITIES ON THE BALANCE SHEET; CURRENT AND CONTINGENT LIABILITIES — Current Liabilities — Nature of Contingent Liabilities
24. 24.CHAPTER XX FIXED LIABILITIES—BONDS AND MORTGAGES
25. 25.CHAPTER XXI CAPITAL STOCK AND ITS VALUATION
26. 26.CHAPTER XXII PROFITS
27. 27.CHAPTER XXIII SURPLUS AND RESERVES
28. 28.CHAPTER XXIV DIVIDENDS
29. 29.CHAPTER XXV THE SINKING FUND
30. 30.CHAPTER XXVI PROBLEMS IN CONNECTION WITH THE PROFIT AND LOSS SUMMARY
31. 31.CHAPTER XXVII THE PROFIT AND LOSS SUMMARY— FORM AND CONTENT
32. 32.CHAPTER XXVIII LIQUIDATION OF A CORPORATION
33. 33.CHAPTER XXIX COMBINATIONS AND CONSOLIDATIONS
34. 34.CHAPTER XXX BRANCH HOUSE ACCOUNTING
35. 35.CHAPTER XXXI BRANCH HOUSE ACCOUNTING (Continued)
36. 36.CHAPTER XXXII SUSPENSE ACCOUNTS; NUMBERED ACCOUNTS; ADJUSTMENT OF FIRE LOSSES — Suspense Accounts — Numbered Accounts — Adjustment of Fire Losses
37. 37.CHAPTER XXXIII STATISTICS IN BUSINESS; PRIVATE BOOKS; JOURNAL VOUCHERS; BUILDING EXPENSES AND INCOME — Statistics in Business — Private Books — Journal Vouchers — Building Expenses and Income
38. 38.CHAPTER XXXIV THE CONSOLIDATED BALANCE SHEET AND PROFIT AND LOSS SUMMARY
39. 39.CHAPTER XXXV ACCOUNTS AND REPORTS OF RECEIVERS AND TRUSTEES — Accounts and Reports in Bankruptcy Proceedings — Realization and Liquidation Account — Liquidation of a Partnership by Instalments
40. 40.APPENDIX A PRACTICE WORK FOR STUDENT— FIRST HALF-YEAR
41. 41.APPENDIX B PRACTICE WORK FOR STUDENT— SECOND HALF-YEAR
42. 42.APPENDIX C MISCELLANEOUS PROBLEMS FOR SUPPLEMENTARY WORK [84] — Partnership — Corporation—Opening the Books — Manufacturing Statement — Consignments, Commissions, Joint Venture — Analysis by Comparison — Statement of Affairs — Realization and Liquidation — Branches — Sinking Fund — Consolidations, Mergers, and Reorganizations — Miscellaneous
43. 43.APPENDIX D REVIEW QUESTIONS
44. 44.INDEX

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