Accounting theory and practice, Volume 2 (of 3) : a textbook for colleges and…

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By Sylvia Perez Posted on Apr 1, 2026
In Category - Mind & Body
Kester, Roy B. (Roy Bernard), 1882-1965 Kester, Roy B. (Roy Bernard), 1882-1965
English
"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 ...
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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.)

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