Advanced accounting / W. A. Paton.

I. Financial statements, 3 -- II. Published statements illustrated, 29 -- III. Prescribed and recommended statements, 70 -- IV. Special types of statements, 94 -- V. Inventory procedure, 115 -- VI. Inventory valuation, 138 -- VII. Investments, 172 -- VIII. Investments- Continued, 196 -- IX. Plant accounts, 216 -- X. Plant accounts- Continued, 237 -- XI. Depreciation accounting, 256 -- XII. Periodic assignment of depreciation, 280 -- XIII. Depreciation of utilities, 303 -- XIV. Valuation of plant, 321 -- XV. Recording effects of appraisals, 340 -- XVI. Land, 359 -- XVII. Wasting assets, 380 -- XVIII. Intangible assets, 397 -- XIX. Valuation of intangibles, 420 -- XX. Income determination – revenue, 438 -- XXI. Income determination – charges, 458 -- XXII. Capital stock, 490 -- XXIII. Stock discount and capital surplus, 506 -- XXIV. Adjustments of capital structure, 527 -- XXV. Dividends, 565 -- XXVI. Surplus and reserves, 582 -- XXVII. Fixed liabilities, 604 -- XXVIII. Fixed liabilities- continued, 630 -- XXIX. Analysis by ratios, 658 -- XXX. Statement of funds, 677 -- XXXI. Discussion statements - graphic presentation, 695 -- XXXII. Comprehensive analysis illustrated, 721 -- XXXIII. Common-dollar reporting, 731 -- XXXIV. Consolidated statements, 750 -- XXXV. Consolidated statements – continued, 775 -- XXXVI. Preparation of consolidated statements illustrated, 806 -- Index, 827.