Problems in the Principles of Accounting

Frontmatter -- ACKNOWLEDGMENT -- CONTENTS -- INTRODUCTION -- DEBIT AND CREDIT -- DEBIT AND CREDIT IN THE FUNDAMENTAL BOOKS -- DEBITS AND CREDITS TESTED BY THE TRIAL BALANCE -- DETERMINING PROFIT AND LOSS FROM THE BOOKS -- CLOSING THE BOOKS -- THE PRINCIPLES OF LABOR-SAVING DEVICES -- BALANCE SHEET AND INCOME SHEET -- DEPRECIATION AND RESERVES -- INTERPRETATION OF BALANCE SHEETS -- THE ELEMENTS OF COST ACCOUNTING -- STATISTICS IN ACCOUNTING -- PRESENT WORTHS AND AMOUNTS OF SINGLE PAYMENTS AND OF ANNUITIES -- FINDING THE VALUE OF A BOND -- AMORTIZATION AND ACCUMULATION -- LIFE-MAN'S AND REMAINDER-MAN'S SHARES -- LEASES, PATENTS, AND OTHER ANNUITIES -- PURCHASE AND SALE OF BONDS -- ISSUE OF BONDS -- OPTIONAL-REDEMPTION BONDS -- THE PRINCIPLES OF CAPITALIZATION -- RAILROAD ACCOUNTS -- REORGANIZATIONS -- TRUST ACCOUNTING -- INSURANCE AND LIFE TENURES -- FACTORY ACCOUNTING -- MUNICIPAL ACCOUNTING -- THE NATURE OF COMMERCIAL DISCOUNTS -- THE NATURE OF PROPRIETORSHIP PROFITS -- CONSOLIDATIONS -- INSOLVENCY SETTLEMENTS -- APPENDIX A SPECIAL FORMS AND BOOKS -- B. SPECIAL ENTRIBS -- APPENDIX C SINGLE ENTRY -- APPENDIX E PETTY CASH AND VOUCHER SYSTEMS