Articles liés à Accounting Theory and Practice, Volume 2
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Présentation de l'éditeur
Underlying the entire treatment of the subject was the guiding principle that accounting is never an end in itself, that its right to existence depends solely on the service it can render from the standpoint of administrative and financial management. In content, the present volume is primarily a study of the corporation, its accounting and financial problems, although most of the material, in so far as it consists of a statement of general principles, is equally applicable to other types of organization. The emphasis of the volume is laid upon the problem of valuation as met in the commercial balance sheet. Chapters IV to XXVII inclusive comprise this portion of the subject matter. The other chapters treat miscellaneous matters, a knowledge of which is essential to the student of accounting. These latter form parts of the work of the second year as mapped out in the authors scheme of instruction, whereby the whole field of accounting is covered by a well-graded three-year course of study. In this scheme cost accounting should be studied concurrently and as a parallel course with the work of this second volume. Only a bare outline of some of the problems and methods of cost accounting is presented in this volume. As to the division of the text and its use in the general scheme, it is suggested that the first twenty-seven chapters should comprise the text material for the first semester, leaving the remainder for the second semester in which the chief emphasis should be placed on the solution of problems rather than on the formal classroom lecture. Hence the text material is lessened for this semesters work, and the students main effort is directed towards the application to the problems of business of the principles already established.
(Typographical errors above are due to OCR software and don't occur in the book.)
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Présentation de l'éditeur
This book was originally published prior to 1923, and represents a reproduction of an important historical work, maintaining the same format as the original work. While some publishers have opted to apply OCR (optical character recognition) technology to the process, we believe this leads to sub-optimal results (frequent typographical errors, strange characters and confusing formatting) and does not adequately preserve the historical character of the original artifact. We believe this work is culturally important in its original archival form. While we strive to adequately clean and digitally enhance the original work, there are occasionally instances where imperfections such as blurred or missing pages, poor pictures or errant marks may have been introduced due to either the quality of the original work or the scanning process itself. Despite these occasional imperfections, we have brought it back into print as part of our ongoing global book preservation commitment, providing customers with access to the best possible historical reprints. We appreciate your understanding of these occasional imperfections, and sincerely hope you enjoy seeing the book in a format as close as possible to that intended by the original publisher.
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