Author
Roy B. (Roy Bernard) Kester
1882-1965
Roy B. (Roy Bernard) Kester (1882-1965) is a public-domain author available on Rivro. Read free books, explore subjects, and discover related classics.
WikipediaSubjects
Books by Roy B. (Roy Bernard) Kester
Accounting theory and practice, Volume 1 (of 3) : $b a textbook for colleges and schools of business administration
"Accounting Theory and Practice, Volume 1 (of 3)" by Roy B. Kester is an academic textbook written in the early 20th century. This work serves as a foundational guide for students pursuing the study of accounting in colleges and business schools. The text aims to convey the principles and techniques of accounting in a systematic manner, designed to foster understanding and application of the concepts involved in financial record-keeping. The opening portion introduces the objectives and methods of instruction employed in the book. It emphasizes the need for a clear understanding of accounting records and their functions within business units. Kester outlines the importance of financial management and how accounting serves as a critical tool in this context. He provides a brief preview of the subjects covered in the book, such as basic relationships in proprietorship, the balance sheet, and the fundamental equations of accounting—all of which lay the groundwork for a more in-depth exploration of accounting theory and practice in subsequent chapters.
Accounting theory and practice, Volume 2 (of 3) : $b a textbook for colleges and schools of business administration
"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.