Cover: Problems in the Principles of Accounting, from Harvard University PressCover: Problems in the Principles of Accounting in E-DITION

Problems in the Principles of Accounting

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Product Details


$65.00 • €60.00

ISBN 9780674287983

Publication Date: 01/01/1915

102 pages


Harvard University Press has partnered with De Gruyter to make available for sale worldwide virtually all in-copyright HUP books that had become unavailable since their original publication. The 2,800 titles in the “e-ditions” program can be purchased individually as PDF eBooks or as hardcover reprint (“print-on-demand”) editions via the “Available from De Gruyter” link above. They are also available to institutions in ten separate subject-area packages that reflect the entire spectrum of the Press’s catalog. More about the E-ditions Program »

  • Acknowledgments
  • 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
    • I. Special Columns and Special Books
    • II. Controlling Accounts and Discounts
  • 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
  • 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
  • Appendices
    • A. Special Forms and Books
    • B. Special Entries
    • C. Single Entry
    • D. Petty Cash and Voucher Systems

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