The balance-sheet : its preparation, content and interpretation / Charles B. Couchman.

Introduction / By Edward E. Gore, ix -- I. Theory of the Balance-sheet, 3 -- II. Foundation of the Balance-sheet, 14 -- III. Elements of a Balance-sheet, 28 -- IV. Valuation of Assets, 39 -- V. Theory op Asset Reduction, 48 -- VI. Current Assets, 58 -- VII. Inventories, 68 -- VIII. Investments and Funds, 86 -- IX. Investments in Leased Property, 101 -- X. Fixed or Permanent Assets, 109 -- XI. Intangibles, 125 -- XII. Goodwill, 131 -- XIII. Prepaid Expenses and Deferred Charges, 140 -- XIV. Current Liabilities, 148 -- XV. Funded or Long-Time Liabilities, 162 -- XVI. Capital, 173 -- XVII. Capital Stock, 181 -- XVIII. Surplus, 193 -- XIX. Reserves, 209 -- XX. Comparative Balance-Sheets, 224 -- XXI. Consolidated Balance-Sheets, 227 -- XXII. Certification of Balance-Sheet, 235 -- XXIII. The Balance-sheet for Credit Purposes, 240 -- XXIV. Treatment of Cash Discounts, 246 -- XXV. The Statement of Affairs, 254 -- Appendix, 259 -- Index, 281.