官方藏书 / Business_Management / Accounting theory and practice, Volume 1 (of 3)

Accounting theory and practice, Volume 1 (of 3)

Roy B. Kester · Business_Management · 66 章

目录

ACCOUNTING THEORY AND PRACTICE PREFACE CONTENTS FORMS CHAPTER I BASIC RELATIONSHIPS—PROPRIETORSHIP CHAPTER II ASSETS, LIABILITIES, AND CAPITAL CHAPTER III THE BALANCE SHEET CHAPTER IV THE COMPARATIVE BALANCE SHEET CHAPTER V THE ECONOMIC OR PROFIT AND LOSS ELEMENTS OF A BUSINESS CHAPTER VI THE PROFIT AND LOSS SUMMARY CHAPTER VII INTERRELATION BETWEEN THE ECONOMIC AND THE FINANCIAL ELEMENTS OF A BUSINESS, AND SOME INTER-RATIOS CHAPTER VIII THE ACCOUNT CHAPTER IX THE ACCOUNT (Continued)CHAPTER X THE PHILOSOPHY OF DEBIT AND CREDIT CHAPTER XI DEBIT AND CREDIT AS APPLIED TO ASSET AND LIABILITY ACCOUNTS CHAPTER XII DEBIT AND CREDIT AS APPLIED TO PROPRIETORSHIP ACCOUNTS CHAPTER XIII DEBIT AND CREDIT AS APPLIED TO MIXED ACCOUNTS CHAPTER XIV PERIODIC WORK ON THE LEDGER CHAPTER XV PERIODIC ADJUSTMENTS AND SUMMARIZATION CHAPTER XVI SOURCES OF DATA FOR THE LEDGER CHAPTER XVII THE SUBDIVISION OF THE JOURNAL CHAPTER XVIII THE PURCHASE AND THE SALES JOURNALS CHAPTER XIX THE CASH JOURNALS CHAPTER XX THE MODERN JOURNAL CHAPTER XXI BUSINESS PAPERS—NEGOTIABLE INSTRUMENTS CHAPTER XXII BUSINESS PAPERS—THE GOODS INVOICE AND BILL OF LADING CHAPTER XXIII BANKS AND THEIR METHODS CHAPTER XXIV METHODS OF POSTING CHAPTER XXV THE TRIAL BALANCE AND METHODS OF LOCATING ERRORS CHAPTER XXVI THE CLASSIFICATION OF ACCOUNTS CHAPTER XXVII THE WORK SHEET AND SUMMARY STATEMENTS CHAPTER XXVIII ADJUSTING AND CLOSING THE BOOKS CHAPTER XXIX TYPES OF ACCOUNTING RECORDS AND THEIR DEVELOPMENT CHAPTER XXX CONTROLLING ACCOUNTS CHAPTER XXXI HANDLING CONTROLLING ACCOUNTS CHAPTER XXXII PARTNERSHIP FROM THE BUSINESS VIEWPOINT CHAPTER XXXIII PARTNERSHIP FROM THE ACCOUNTING VIEWPOINT CHAPTER XXXIV CAPITALIZATION OF THE PARTNERSHIP CHAPTER XXXV OTHER PARTNERSHIP PROBLEMS CHAPTER XXXVI PARTNERSHIP PROFITS CHAPTER XXXVII PARTNERSHIP DISSOLUTION CHAPTER XXXVIII THE CORPORATION CHAPTER XXXIX OPENING THE CORPORATION BOOKS CHAPTER XL CURRENT AND CLOSING ENTRIES FOR THE CORPORATION CHAPTER XLI HANDLING THE CASH CHAPTER XLII NOTES RECEIVABLE AND PAYABLE CHAPTER XLIII PROBLEMS ENCOUNTERED IN RECORDING NOTES RECEIVABLE AND PAYABLE CHAPTER XLIV DISCOUNTS CHAPTER XLV BALANCE SHEET VALUATION CHAPTER XLVI BUYING AND STOCK CONTROL CHAPTER XLVII SALES CHAPTER XLVIII CONSIGNMENTS CHAPTER XLIX ADVENTURE SALES CHAPTER LII SOME APPLICATIONS OF INTEREST AND PROPORTION CHAPTER LIII SINGLE OR SIMPLE ENTRY CHAPTER LIV ILLUSTRATION OF SINGLE ENTRY APPENDIX A PRACTICE WORK FOR STUDENT— FIRST HALF-YEAR Chapter 58 Chapter 59 APPENDIX B PRACTICE WORK FOR STUDENT— SECOND HALF-YEAR Chapter 61 Chapter 62 APPENDIX C MISCELLANEOUS PROBLEMS FOR SUPPLEMENTARY WORK INDEX Chapter 65 THE FULL PROJECT GUTENBERG™ LICENSE