官方藏书 / Business_Management / Accounting theory and practice, Volume 2 (of 3)

Accounting theory and practice, Volume 2 (of 3)

Roy B. Kester · Business_Management · 50 章

目录

ACCOUNTING THEORY AND PRACTICE PREFACE CONTENTS CHAPTER I THE CORPORATION Chapter 5 CHAPTER II THE VOUCHER SYSTEM CHAPTER III FACTORY COSTS CHAPTER IV THE BALANCE SHEET CHAPTER V GENERAL PRINCIPLES OF VALUATION CHAPTER VI DEPRECIATION—ASPECTS AND DEFINITIONS OF TERMS CHAPTER VII DEPRECIATION—ITS CAUSES CHAPTER VIII DEPRECIATION—FACTORS OF RATE DETERMINATION 4. Miscellaneous Methods 4. Miscellaneous Methods CHAPTER XI RECORDING DEPRECIATION ON THE BOOKS CHAPTER XII CASH AND MERCANTILE CREDITS CHAPTER XIII MERCHANDISE STOCK-IN-TRADE Accrued and Deferred Items CHAPTER XV PERMANENT INVESTMENTS CHAPTER XVI MACHINERY AND TOOLS, FURNITURE AND FIXTURES, AND OTHER EQUIPMENT CHAPTER XVII BUILDINGS, LAND, AND WASTING ASSETS CHAPTER XVIII INTANGIBLE ASSETS—PATENTS, FRANCHISES, GOOD-WILL Nature of Contingent Liabilities CHAPTER XX FIXED LIABILITIES—BONDS AND MORTGAGES CHAPTER XXI CAPITAL STOCK AND ITS VALUATION CHAPTER XXII PROFITS CHAPTER XXIII SURPLUS AND RESERVES CHAPTER XXIV DIVIDENDS CHAPTER XXV THE SINKING FUND CHAPTER XXVI PROBLEMS IN CONNECTION WITH THE PROFIT AND LOSS SUMMARY CHAPTER XXVII THE PROFIT AND LOSS SUMMARY— FORM AND CONTENT CHAPTER XXVIII LIQUIDATION OF A CORPORATION CHAPTER XXIX COMBINATIONS AND CONSOLIDATIONS CHAPTER XXX BRANCH HOUSE ACCOUNTING CHAPTER XXXI BRANCH HOUSE ACCOUNTING (Continued)Adjustment of Fire Losses Building Expenses and Income CHAPTER XXXIV THE CONSOLIDATED BALANCE SHEET AND PROFIT AND LOSS SUMMARY Realization and Liquidation Account Liquidation of a Partnership by Instalments APPENDIX A PRACTICE WORK FOR STUDENT— FIRST HALF-YEAR Chapter 42 APPENDIX B PRACTICE WORK FOR STUDENT— SECOND HALF-YEAR Chapter 44 Chapter 45 Statement of Affairs Miscellaneous APPENDIX D REVIEW QUESTIONS INDEX THE FULL PROJECT GUTENBERG™ LICENSE