TY - BOOK AU - Stevenson, Russell A. AU - Budd, Thomas A. TI - Accounting principles T2 - Modern business AV - HD 30 .12 .M63 no.21 PY - 1962/// CY - New York PB - Alexander Hamilton Institute KW - Contabilidad N1 - Chapter I. The place of accounting in modern business, 1 --; Chapter II. The accounting equation and the classification of transactions, 13 --; Chapter III. The development of the account and balance sheet, 26 --; Chapter IV. The recording of transactions, 43 --; Chapter V. Posting and the trial balance, 65 --; Chapter VI. Classification of accounts, 81 --; Chapter VII. Closing the books, 97 --; Chapter VIII. The profit and loss statement, 109 --; Chapter IX. The balance sheet, 119 --; Chapter X. Special journals, 133 --; Chapter XI. Columnar journals and specialized ledgers, 147 --; Chapter XII. Columnar journals and specialized ledgers (continued), 165 --; Chapter XIII. Accruals and prepayments, 197 --; Chapter XIV. Valuation accounts and reserves, 226 --; Chapter XV. Accounting for cash, 252 --; Chapter XVI. Accounting for sales, 271 --; Chapter XVII. Accounting for purchases, 286 --; Chapter XVIII. Accounting for inventories, 302 --; Chapter XIX. Some current accounting problems, 322 ER -