STATISTICS IN ACCOUNTING

Kapitel in diesem Buch

1. Frontmatter i
2. ACKNOWLEDGMENT iii
3. CONTENTS v
4. INTRODUCTION 1
5. DEBIT AND CREDIT 4
6. DEBIT AND CREDIT IN THE FUNDAMENTAL BOOKS 7
7. DEBITS AND CREDITS TESTED BY THE TRIAL BALANCE 10
8. DETERMINING PROFIT AND LOSS FROM THE BOOKS 14
9. CLOSING THE BOOKS 17
10. THE PRINCIPLES OF LABOR-SAVING DEVICES 20
11. BALANCE SHEET AND INCOME SHEET 32
12. DEPRECIATION AND RESERVES 38
13. INTERPRETATION OF BALANCE SHEETS 42
14. THE ELEMENTS OF COST ACCOUNTING 47
15. STATISTICS IN ACCOUNTING 49
16. PRESENT WORTHS AND AMOUNTS OF SINGLE PAYMENTS AND OF ANNUITIES 51
17. FINDING THE VALUE OF A BOND 55
18. AMORTIZATION AND ACCUMULATION 57
19. LIFE-MAN’S AND REMAINDER-MAN’S SHARES 59
20. LEASES, PATENTS, AND OTHER ANNUITIES 60
21. PURCHASE AND SALE OF BONDS 61
22. ISSUE OF BONDS 63
23. OPTIONAL-REDEMPTION BONDS 64
24. THE PRINCIPLES OF CAPITALIZATION 65
25. RAILROAD ACCOUNTS 67
26. REORGANIZATIONS 72
27. TRUST ACCOUNTING 73
28. INSURANCE AND LIFE TENURES 74
29. FACTORY ACCOUNTING 76
30. MUNICIPAL ACCOUNTING 86
31. THE NATURE OF COMMERCIAL DISCOUNTS 87
32. THE NATURE OF PROPRIETORSHIP PROFITS 88
33. CONSOLIDATIONS 89
34. INSOLVENCY SETTLEMENTS 91
35. APPENDIX A SPECIAL FORMS AND BOOKS 93
36. B. SPECIAL ENTRIBS 97
37. APPENDIX C SINGLE ENTRY 101
38. APPENDIX E PETTY CASH AND VOUCHER SYSTEMS 102