Accounting theory and practice, Volume 1 (of 3) : a textbook for colleges and…
"Accounting Theory and Practice, Volume 1 (of 3)" by Roy B. Kester is an academic textbook written in the early 20th century. This work serves as a foundational guide for students pursuing the study of accounting in colleges and business schools. The text aims to convey the principles and techniques of accounting in a systematic manner, designed to foster understanding and application of the concepts involved in financial record-keeping. The opening portion
introduces the objectives and methods of instruction employed in the book. It emphasizes the need for a clear understanding of accounting records and their functions within business units. Kester outlines the importance of financial management and how accounting serves as a critical tool in this context. He provides a brief preview of the subjects covered in the book, such as basic relationships in proprietorship, the balance sheet, and the fundamental equations of accounting—all of which lay the groundwork for a more in-depth exploration of accounting theory and practice in subsequent chapters. (This is an automatically generated summary.)
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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. |
| Note | Reading ease score: 63.0 (8th & 9th grade). Neither easy nor difficult to read. |
| Credits | Richard Tonsing and the Online Distributed Proofreading Team at https://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 |
| EBook-No. | 70367 |
| Release Date | Mar 24, 2023 |
| Copyright Status | Public domain in the USA. |
| Downloads | 320 downloads in the last 30 days. |
| Project Gutenberg eBooks are always free! | |
