Accounting theory and practice, Volume 2 (of 3) : $b a textbook for colleges and schools of business administration

"Accounting Theory and Practice, Volume 2" by Roy B. Kester is an educational book for college students learning about business. It's all about taking a closer look at how corporations handle their money and dives into important ways of valuing assets, which is key to understanding a company's financial health. The book expects you already know basic accounting from the first volume, and it goes on to examine things like the structure, stocks, and accounting methods specific to corporations. This book really pushes the idea that accounting is not just number-crunching but a necessary discipline for handling expenses, which is extremely important for running a business.