Accounting theory and practice, Volume 1 (of 3) : $b a textbook for colleges and schools of business administration

"Accounting Theory and Practice, Volume 1 (of 3)" by Roy B. Kester is an instructional book that aims to provide a solid base for college students learning accounting at the start of the 1900's. It is structured to help students grasp accounting principles and use them in business. It lays out the reasons for understanding financial records, and how they work inside groups. The book stresses how key accounting is for managing money, and it gives a look at what will be covered, like how ownership affects things, what a balance sheet is, and basic accounting rules; these are all stepping stones to deeper learning about accounting theory and how it's used.