Project Gutenberg 2023-04-15 Public domain in the USA. 323 Kester, Roy B. (Roy Bernard) 1882 1965 Kester, Roy Bernard Accounting theory and practice, Volume 2 (of 3) : $b a textbook for colleges and schools of business administration $aUnited States :$bRonald Press, $c1922. Richard Tonsing and the Online Distributed Proofreading Team at https://www.pgdp.net (This file was produced from images generously made available by The Internet Archive) "Accounting Theory and Practice, Volume 2" by Roy B. Kester is a scientific publication written in the early 20th century. This textbook is aimed at college students studying business administration and focuses on advanced topics in accounting, specifically regarding corporations and their financial complexities. The work emphasizes the principles of valuation critical to understanding the corporate balance sheet and addresses various accounting practices necessary for effective corporate financial management. The opening of the volume outlines the author's expectation that readers are familiar with the first volume, which laid foundational accounting principles. It discusses the corporation as the primary subject, detailing its structure, different types of stock, and accounting methods pertinent to corporations. Kester highlights the evolution of accounting systems, emphasizing the need for a systematic approach to handling expenses and the imperative role that accurate practices play in business organization and management. The preface sets the stage for a meticulous exploration of accounting theories as applied to the financial aspects of corporations. (This is an automatically generated summary.) 20160623120213kester 1922 US Reading ease score: 50.3 (10th to 12th grade). Somewhat difficult to read. en Accounting HF Text Category: Business/Management 2166253 2025-07-28T05:08:48.151044 text/html 2200483 2023-04-15T14:46:16 text/html 2884866 2025-07-28T05:09:25.593322 application/epub+zip 2885247 2025-07-28T05:08:55.630029 application/epub+zip 707064 2025-07-28T05:08:51.798075 application/epub+zip 3413817 2025-07-28T05:09:41.840303 application/x-mobipocket-ebook 3397130 2025-07-28T05:09:19.989855 application/x-mobipocket-ebook 1680468 2025-07-28T05:08:41.097052 text/plain; charset=us-ascii 1680258 2023-04-15T14:46:16 text/plain; charset=us-ascii 17527 2025-07-28T05:09:42.083238 application/rdf+xml 13167 2025-07-28T05:08:52.231984 image/jpeg 2576 2025-07-28T05:08:52.052981 image/jpeg 507504 2023-04-15T14:46:17 application/octet-stream application/zip 2708248 2023-04-15T14:46:17 application/octet-stream application/zip 2890942 2025-07-28T05:08:48.357000 application/octet-stream application/zip Archives containing the RDF files for *all* our books can be downloaded at https://book.klll.cc/wiki/Gutenberg:Feeds#The_Complete_Project_Gutenberg_Catalog en.wikipedia