# Accounting theory and practice, Volume 2 (of 3)

Author: Kester, Roy B. (Roy Bernard), 1882-1965

Genre: Category: Business/Management

Language: English

License: Public domain

Source: https://www.gutenberg.org/ebooks/70556

Amazon editions: https://www.amazon.com/s?k=Accounting+theory+and+practice%2C+Volume+2+%28of+3%29+Kester&tag=cyberlibrar00-20

## Summary

A knowledge of the subject matter of Volume I is a prerequisite to the profitable study of the present work. Therefore, it may be well to review briefly the contents of the latter as an introduction to this book. In Volume I the attempt was made to formulate and illustrate the basic principles upon which the practice of accounting is founded. The principles of debit and credit were developed and their application explained—as related ultimately to the balance sheet and statement of profit and loss. The chief books of original entry (the voucher register excepted) and the various ledgers were described and illustrated. Columnar books, controlling accounts, methods and devices for preventin...

## Chapters

- [Chapter XV. The sinking fund may also be found from tables or the](https://www.cyberlibrary.org/en/books/accounting-theory-and-practice-volume-2-of-3-70556/chapters/55/index.md)
- [Chapter XXVIII, a receiver as an agent of the court may act in two](https://www.cyberlibrary.org/en/books/accounting-theory-and-practice-volume-2-of-3-70556/chapters/51/index.md)
- [Volume I, Chapter XLIX, in addition to Chapter I of the present volume.](https://www.cyberlibrary.org/en/books/accounting-theory-and-practice-volume-2-of-3-70556/chapters/52/index.md)
- [CHAPTER XVIII](https://www.cyberlibrary.org/en/books/accounting-theory-and-practice-volume-2-of-3-70556/chapters/29/index.md)
- [CHAPTER XXXII](https://www.cyberlibrary.org/en/books/accounting-theory-and-practice-volume-2-of-3-70556/chapters/47/index.md)
- [CHAPTER I](https://www.cyberlibrary.org/en/books/accounting-theory-and-practice-volume-2-of-3-70556/chapters/2/index.md)
- [CHAPTER XI](https://www.cyberlibrary.org/en/books/accounting-theory-and-practice-volume-2-of-3-70556/chapters/18/index.md)
- [CHAPTER XV](https://www.cyberlibrary.org/en/books/accounting-theory-and-practice-volume-2-of-3-70556/chapters/24/index.md)
- [CHAPTER XXX](https://www.cyberlibrary.org/en/books/accounting-theory-and-practice-volume-2-of-3-70556/chapters/45/index.md)
- [CHAPTER XXII](https://www.cyberlibrary.org/en/books/accounting-theory-and-practice-volume-2-of-3-70556/chapters/34/index.md)
- [CHAPTER XXXIV](https://www.cyberlibrary.org/en/books/accounting-theory-and-practice-volume-2-of-3-70556/chapters/49/index.md)
- [CHAPTER XXIV](https://www.cyberlibrary.org/en/books/accounting-theory-and-practice-volume-2-of-3-70556/chapters/38/index.md)
- [CHAPTER VI](https://www.cyberlibrary.org/en/books/accounting-theory-and-practice-volume-2-of-3-70556/chapters/9/index.md)
- [CHAPTER IX](https://www.cyberlibrary.org/en/books/accounting-theory-and-practice-volume-2-of-3-70556/chapters/15/index.md)
- [Chapter XII. For (c) see Volume I, Chapter L, and Volume II, Chapter](https://www.cyberlibrary.org/en/books/accounting-theory-and-practice-volume-2-of-3-70556/chapters/53/index.md)
- [CHAPTER XXV](https://www.cyberlibrary.org/en/books/accounting-theory-and-practice-volume-2-of-3-70556/chapters/39/index.md)
- [CHAPTER V](https://www.cyberlibrary.org/en/books/accounting-theory-and-practice-volume-2-of-3-70556/chapters/8/index.md)
- [Volume I. A trial balance of the ledger after the adjusting entries](https://www.cyberlibrary.org/en/books/accounting-theory-and-practice-volume-2-of-3-70556/chapters/7/index.md)
- [CHAPTER XIV](https://www.cyberlibrary.org/en/books/accounting-theory-and-practice-volume-2-of-3-70556/chapters/23/index.md)
- [CHAPTER VII](https://www.cyberlibrary.org/en/books/accounting-theory-and-practice-volume-2-of-3-70556/chapters/11/index.md)
- [CHAPTER XXI](https://www.cyberlibrary.org/en/books/accounting-theory-and-practice-volume-2-of-3-70556/chapters/33/index.md)
- [CHAPTER II](https://www.cyberlibrary.org/en/books/accounting-theory-and-practice-volume-2-of-3-70556/chapters/3/index.md)
- [CHAPTER XXXIII](https://www.cyberlibrary.org/en/books/accounting-theory-and-practice-volume-2-of-3-70556/chapters/48/index.md)
- [CHAPTER XXVIII](https://www.cyberlibrary.org/en/books/accounting-theory-and-practice-volume-2-of-3-70556/chapters/43/index.md)
- [VOLUME II](https://www.cyberlibrary.org/en/books/accounting-theory-and-practice-volume-2-of-3-70556/chapters/1/index.md)
- [CHAPTER XX](https://www.cyberlibrary.org/en/books/accounting-theory-and-practice-volume-2-of-3-70556/chapters/32/index.md)
- [CHAPTER XXIX](https://www.cyberlibrary.org/en/books/accounting-theory-and-practice-volume-2-of-3-70556/chapters/44/index.md)
- [Chapter XXII, have their proper place of record direct into some margin](https://www.cyberlibrary.org/en/books/accounting-theory-and-practice-volume-2-of-3-70556/chapters/36/index.md)
- [CHAPTER XII](https://www.cyberlibrary.org/en/books/accounting-theory-and-practice-volume-2-of-3-70556/chapters/19/index.md)
- [Chapter XLIII, pages 386-391, for explanation and illustration.](https://www.cyberlibrary.org/en/books/accounting-theory-and-practice-volume-2-of-3-70556/chapters/54/index.md)
- [CHAPTER XXXI](https://www.cyberlibrary.org/en/books/accounting-theory-and-practice-volume-2-of-3-70556/chapters/46/index.md)
- [Chapter XVI, any increase or decrease in the value of the land cannot](https://www.cyberlibrary.org/en/books/accounting-theory-and-practice-volume-2-of-3-70556/chapters/28/index.md)
- [Chapter XX, in the discussion of the liability, bonds.](https://www.cyberlibrary.org/en/books/accounting-theory-and-practice-volume-2-of-3-70556/chapters/31/index.md)
- [CHAPTER III](https://www.cyberlibrary.org/en/books/accounting-theory-and-practice-volume-2-of-3-70556/chapters/5/index.md)
- [CHAPTER X](https://www.cyberlibrary.org/en/books/accounting-theory-and-practice-volume-2-of-3-70556/chapters/16/index.md)
- [CHAPTER XXVI](https://www.cyberlibrary.org/en/books/accounting-theory-and-practice-volume-2-of-3-70556/chapters/40/index.md)
- [Chapter XXVI of this book, where a full presentation of the case for](https://www.cyberlibrary.org/en/books/accounting-theory-and-practice-volume-2-of-3-70556/chapters/22/index.md)
- [CHAPTER XXVII](https://www.cyberlibrary.org/en/books/accounting-theory-and-practice-volume-2-of-3-70556/chapters/41/index.md)
- [Chapter IX, is the one most widely employed. It is to be preferred to](https://www.cyberlibrary.org/en/books/accounting-theory-and-practice-volume-2-of-3-70556/chapters/26/index.md)
- [CHAPTER XVI](https://www.cyberlibrary.org/en/books/accounting-theory-and-practice-volume-2-of-3-70556/chapters/25/index.md)
- [CHAPTER XVII](https://www.cyberlibrary.org/en/books/accounting-theory-and-practice-volume-2-of-3-70556/chapters/27/index.md)
- [CHAPTER XIII](https://www.cyberlibrary.org/en/books/accounting-theory-and-practice-volume-2-of-3-70556/chapters/21/index.md)
- [CHAPTER VIII](https://www.cyberlibrary.org/en/books/accounting-theory-and-practice-volume-2-of-3-70556/chapters/12/index.md)
- [Chapter IX.](https://www.cyberlibrary.org/en/books/accounting-theory-and-practice-volume-2-of-3-70556/chapters/13/index.md)
- [CHAPTER XIX](https://www.cyberlibrary.org/en/books/accounting-theory-and-practice-volume-2-of-3-70556/chapters/30/index.md)
- [Chapter XXIII on “Reserves and Surplus.” There the illegitimate use of](https://www.cyberlibrary.org/en/books/accounting-theory-and-practice-volume-2-of-3-70556/chapters/42/index.md)
- [Chapter XXV on sinking funds for a full discussion of the merits and](https://www.cyberlibrary.org/en/books/accounting-theory-and-practice-volume-2-of-3-70556/chapters/37/index.md)
- [Chapter XXXVI, a cash discount is usually treated as a financial](https://www.cyberlibrary.org/en/books/accounting-theory-and-practice-volume-2-of-3-70556/chapters/4/index.md)
- [CHAPTER IV](https://www.cyberlibrary.org/en/books/accounting-theory-and-practice-volume-2-of-3-70556/chapters/6/index.md)
- [CHAPTER XXIII](https://www.cyberlibrary.org/en/books/accounting-theory-and-practice-volume-2-of-3-70556/chapters/35/index.md)
- [Chapter XI.](https://www.cyberlibrary.org/en/books/accounting-theory-and-practice-volume-2-of-3-70556/chapters/17/index.md)
- [Chapter X of the effect of the various methods used for calculating](https://www.cyberlibrary.org/en/books/accounting-theory-and-practice-volume-2-of-3-70556/chapters/14/index.md)
- [Volume I, Chapter XXXVIII. As there stated, where payment is allowed](https://www.cyberlibrary.org/en/books/accounting-theory-and-practice-volume-2-of-3-70556/chapters/20/index.md)
- [CHAPTER XXXV](https://www.cyberlibrary.org/en/books/accounting-theory-and-practice-volume-2-of-3-70556/chapters/50/index.md)
- [Chapter XIII.)](https://www.cyberlibrary.org/en/books/accounting-theory-and-practice-volume-2-of-3-70556/chapters/10/index.md)