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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 portionintroduces 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

AuthorKester, Roy B. (Roy Bernard), 1882-1965
TitleAccounting theory and practice, Volume 1 (of 3) : a textbook for colleges and schools of business administration
Original PublicationUnited States: Ronald Press, 1922.
CreditsRichard Tonsing and the Online Distributed Proofreading Team atwww.pgdp.net (This file was produced from images generously made available by The Internet Archive)
Reading LevelReading ease score: 63.0 (8th & 9th grade). Neither easy nor difficult to read.
LanguageEnglish
LoC ClassHF: Social sciences: Commerce
SubjectAccounting
CategoryText
EBook-No.70367
Release Date
Copyright StatusPublic domain in the USA.
Downloads1003 downloads in the last 30 days.
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