Essentials of accounting / W. A. Paton.

I. Introduction, 3 -- II. Assets and Equities, 22 -- III. Asset and Equity Accounts, 42 -- IV. Analyzing and Recording Transactions, 58 -- V. Income-Sheet Accounts, 78 -- VI. Income-Sheet Accounts — (Continued), 94 -- VII. Primary Books and Procedures, 117 -- VIII. Primary Books and Procedures Illustrated, 138 -- IX. Controlling Accounts and Subsidiary Ledgers, 163 -- X. Other Features of Ledger Technique, 180 -- XI. Elaboration of General Journal, 193 -- XII. Specialized Journals, 211 -- XIII. Receipts and Disbursements, 231 -- XIV. Costs and Payables, 256 -- XV. Costs and Payables – (continued), 282 -- XVI. Revenues and Receivables, 307 -- XVII. Sales Discounts and adjustments, 333 -- XVIII. Notes and Bills Discounted, 449 -- XIX. Periodic Operations Illustrated, 378 -- XX. Cash Audit and adjustment, 394 -- XXI. Valuation and Audit of Receivables, 411 -- XXII. Notes Receivable and Payable, 425 -- XXIII. Notes and Bills Discounted, 449 -- XXIV. Merchandising Accounts, 466 -- XXV. Manufacturing Accounts, 490 -- XXVI. Fixed Assets, 513 -- XXVII. Work Sheet and Statements, 548 -- XXVIII. Work Sheet and Statements – (continued), 567 -- XXIX. Consignments and Branch Accounts, 581 -- XXX. Installment sales, 600 -- XXXI. Partnership accounts, 616 -- XXXII. Partnership accounts – (Continued), 633 -- XXXIII. Corporate capital Accounts, 653 -- XXXIV. Corporate Capital accounts – (Continued), 677 -- XXXV. Dividends and Surplus, 693 -- XXXVI. Corporation Bonds, 716 -- XXXVII. Financial Statements, 740 -- XXXVIII. Interpretation of Statements, 780 -- Index, 821.