Accounting concepts of profit / Stephen Gilman.

Chapter 1. Introduction, 3 -- Chapter 2. External Influences on Accounting, 11 -- Chapter 3. The New Emphasis on Profits, 25 -- Chapter 4. The Personal Accounting Entity, 38 -- Chapter 5. The Impersonal Accounting Entity, 47 -- Chapter 6. Profit Determination in Trading Ventures, 66 -- Chapter 7. Accounting Period Convention, 74 -- Chapter 8. The Realization OF Periodic Income, 98 -- Chapter 9. Matching. Costs and Periodic Income, 125 -- Chapter 10. Unusual Gains AND Losses, 132 -- Chapter 11. Accounting Conventions and the Corporation, 147 -- Chapter 12. The Search for Accounting Principles, 167 -- Chapter 13. Terminology Referring to Accounting Principles, 179 -- Chapter 14. Composite List of Principles, 195 -- Chapter 15. Accounting Doctrines and Conventions, 231 -- Chapter 16. Accounting Principles and Rules, 250 -- Chapter 17. Development of Account Classification, 258 -- Chapter 18. Proprietorship Classification, 269 -- Chapter 19. Expenditures, Assets, and Income, 289 -- Chapter 20. Problems of Expenditure and Cost, 310 -- Chapter 21. Periodic Distribution of Asset Cost, 342 -- Chapter 22. Inventory Characteristics, 357 -- Chapter 23. Inventory Charges, 369 -- Chapter 24. Inventory Credits, 392 -- Chapter 25. Inventory Revaluation Methods, 405 -- Chapter 26. Inventory Revaluation at Cost or Market, 429 -- Chapter 27. Comparison of Inventory Methods, 463 -- Chapter 28. Acquirement and Valuation of Fixed Assets, 474 -- Chapter 29. Useful Life of Fixed Assets, 497 -- Chapter 30. Depreciation Methods, 520 -- Chapter 31. Fixed Asset Readjustments, 529 -- Chapter 32. Gross Profit on Sales, 550 -- Chapter 33. Net Income Before Other Income and Charges, 568 -- Chapter 34. Net Profit for Period Carried to Surplus, 584 -- Chapter 35. Significance of Accounting Profit, 596 -- Index, 613.