ABSTRACT
The object of this book is “to serve as a guide to the understanding of the fundamental accounting relationships—not only for those who are-pursuing formal college courses in accounting, but for general readers who wish a speaking acquaintance with the subject.” The treatment is divided into five parts: Part I, “Survey of Bookkeeping and Bookkeeping Results,” Part II, “Bookkeeping Devices and Practices,” Part III, “Financial Statements and Adjustments of Bookkeeping Records Therefor,” Part IV, “Application of Principles to Various Situations,” Part V, “Valuation and Analysis Problems.”
