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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 2 (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 2023-04-15
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 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.)
534 _pOriginally published:
_cUnited States: Ronald Press, 1922
653 _aAccounting
856 4 0 _uhttps://www.gutenberg.org/ebooks/70556
999 _c111282
_d111282