000			02162cam a22003013u 4500
001			70367
003			UtSlPG
005			20260610134628.0
006			m
007			cr n
008			260607r20231922utu|||||o|||||||||||||| d
040			_aUtSlPG
041		7	_aen _2iso639-1
050		4	_aHF
100	1		_aKester, Roy B. _q(Roy Bernard), _d1882-1965
245	1	0	_aAccounting theory and practice, Volume 1 (of 3)
264		1	_aSalt Lake City, UT : _bProject Gutenberg, _c2023
300			_a1 online resource : _bmultiple file formats
336			_atext _btxt _2rdacontent
337			_acomputer _bc _2rdamedia
338			_aonline resource _bcr _2rdacarrier
500			_aRelease date is 2023-03-24
508			_aRichard 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)
520			_a"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.)
534			_pOriginally published: _cUnited States: Ronald Press, 1922
653			_aAccounting
856	4	0	_uhttps://www.gutenberg.org/ebooks/70367
999			_c111093 _d111093