TY  - BOOK
AU  - Kester,Roy B.
TI  - Accounting theory and practice, Volume 1 (of 3)
AV  - HF 
PY  - 2023///
CY  - Salt Lake City, UT
PB  - Project Gutenberg
KW  - Accounting
N1  - Release date is 2023-03-24; 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); Originally published; United States: Ronald Press, 1922
N2  - "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.)
UR  - https://www.gutenberg.org/ebooks/70367
ER  -