Accounting Theory and Practice: A First Year Text (Classic Reprint) - Hardcover

Inhaltsangabe

Excerpt from Accounting Theory and Practice: A First Year Text

The present volume gives the scope of the work in accounting offered in the first year of the School of Busi ness of Columbia University, and is an effort to mark out and define the portion Of the whole subject which can be handled effectively in one year's time.

There is a real demand for a one-year course which will treat the subject in a general way and give a brief view of the entire field. The author believes, however, that accounting in its broadest sense is just beginning to receive the consideration which it deserves and that more and more is recognition being given to the necessity of a thorough knowledge of its principles and their application, for effec tive work in all lines of business activity. Accordingly, the material in this first volume is not presented to meet the demand of the casual reader or of the student seeking a bird's-eye view of the entire field, since much of the sub jcet matter is reserved for presentation in a second volume which the author hopes to have ready in the course of another year. In that will be taken up a more detailed treatment of the balance sheet in connection with its prob lem of valuation; various aspects of the corporation and of the income statement, not adequately handled in this vol ume; together with some miscellaneous topics, including forms of special statements, branch accounting, sinking funds, and other similar subjects.

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