02270cam a22003013u 4500 70556 UtSlPG 20260610134630.0 m cr n 260607r20231922utu|||||o|||||||||||||| d UtSlPG en iso639-1 HF Kester, Roy B. (Roy Bernard), 1882-1965 Accounting theory and practice, Volume 2 (of 3) Salt Lake City, UT : Project Gutenberg, 2023 1 online resource : multiple file formats text txt rdacontent computer c rdamedia online resource cr rdacarrier Release date is 2023-04-15 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) "Accounting Theory and Practice, Volume 2" by Roy B. Kester is a scientific publication written in the early 20th century. This textbook is aimed at college students studying business administration and focuses on advanced topics in accounting, specifically regarding corporations and their financial complexities. The work emphasizes the principles of valuation critical to understanding the corporate balance sheet and addresses various accounting practices necessary for effective corporate financial management. The opening of the volume outlines the author's expectation that readers are familiar with the first volume, which laid foundational accounting principles. It discusses the corporation as the primary subject, detailing its structure, different types of stock, and accounting methods pertinent to corporations. Kester highlights the evolution of accounting systems, emphasizing the need for a systematic approach to handling expenses and the imperative role that accurate practices play in business organization and management. The preface sets the stage for a meticulous exploration of accounting theories as applied to the financial aspects of corporations. (This is an automatically generated summary.) Originally published: United States: Ronald Press, 1922 Accounting https://www.gutenberg.org/ebooks/70556 111282 111282