General accounting.

Author
Finney, H. A. (Harry Anson), 1886-1966 [Browse]
Format
Book
Language
English
Published/​Created
Prentice-Hall, 1941.
Description
604 pages

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    Details

    Subject(s)
    Contents
    • 1. The balance sheet
    • 2. Operating and surplus statements
    • 3. Accounts
    • 4. Merchandise accounts
    • 5. Miscellaneous matters
    • 6. Journalizing and posting
    • 7. Books of original entry
    • 8. Controlling accounts
    • 9. Special columns in books of original entry
    • 10. The voucher system
    • 11. Closing the books
    • 12. Closing the books
    • 13. Closing the books
    • 14. Adjusting and closing the books
    • 15. Manufacturing accounts
    • 16. Numerical chart of accounts
    • 17. Operating profits
    • 18. Corporate net worth : capital stock
    • 19. Corporate net worth : capital stock without par value
    • 20. Corporate net worth : treasury stock
    • 21. Corporate net worth : surplus
    • 22. Corporate net worth : surplus available for dividends
    • 23. Cash
    • 24. Accounts receivable
    • 25. Notes and acceptances receivable
    • 26. Valuation reserves against receivables
    • 27. Inventories
    • 28. Tangible fixed assets
    • 29. Tangible fixed assets : depreciation and other decreases in value
    • 30. Intangible fixed assets
    • 31. Appraisals of fixed assets
    • 32. Investments in stocks
    • 33. Investments in bonds
    • 34. Funds
    • 35. Current and contingent liabilities
    • 36. Fixed liabilities
    • 37. Reserves
    • 38. Deferred charges and credits; installment sales
    • 39. Review
    • 40. Analytical and comparative statements
    • 41. Analysis of working capital
    • 42. Miscellaneous rations
    • 43. Profit and loss analysis
    • 44. Statement of application of funds
    • 45. An accounting detective story
    • 46. Branch accounting
    • 47. Consolidated balance sheets
    • 48. Consolidated balance sheets
    • 49. Consolidated profit and loss and surplus statements
    • 50. Cost accounting
    • 51. Individual proprietorships and partnerships
    • 52. An audit.
    LCCN
    41003075
    OCLC
    244491
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