Accounting theory and practice, Volume 2 (of 3)
A TEXT-BOOK FOR COLLEGES AND SCHOOLS OF BUSINESS ADMINISTRATION
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
Roy B. Kester
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PREFACE
CONTENTS
1. Proportional Methods
2. Variable Percentage Methods
3. Compound Interest Methods
4. Miscellaneous Methods
1. Proportional Methods
2. Variable Percentage Methods
3. Compound Interest Methods
4. Miscellaneous Methods
Temporary Investments
Accrued and Deferred Items
Current Liabilities
Nature of Contingent Liabilities
Suspense Accounts
Numbered Accounts
Adjustment of Fire Losses
Statistics in Business
Private Books
Journal Vouchers
Building Expenses and Income
Realization and Liquidation Account
Partnership
Corporation—Opening the Books
Manufacturing Statement
Consignments, Commissions, Joint Venture
Analysis by Comparison
Statement of Affairs
Realization and Liquidation
Branches
Sinking Fund
Miscellaneous
INDEX
