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Bulletin HASKINS & SELLS 83 . . . Book Reviews Kester, R. B. Accounting Theory and Practice, Volume II. (New York, The Ronald Press Company, 1918. 796 p.) There appears to be nothing particularly new or startling about this very excellent volume. It is a discussion more exhaustive in its scope than anything which has previously appeared. The manner of presentation is the standard analytic which proceeds from the balance sheet. It might be said to be Hatfield's Modern Accounting magnified in size and discussion about one hundred per cent. Depreciation is discussed early in the book following the principles of valuation. The treatment is as complete as will be found in any book not given over entirely to the subject. The chapters on Branch House Accounting are a contribution to the literature of accounting. Very little has previously been written on this subject. The author has probably felt the need like other teachers and has endeavored to supply something. The book contains a few inconsistencies from an academic point of view, to criticise which would perhaps not be entirely fair in a popular review of this kind. Such as exist are not sufficiently striking to the average reader to detract. Taking into consideration the size of Volume II and the thoroughness of the discussion, one is forced to wonder what the author will find about which to write in Volume III, which the present volume implies will be forthcoming some time in the future. As a whole the book is excellent. It will probably be consulted more as a reference book for discussions on specific topics than used as a text or recommended for general reading. Hotchkiss, G. B. and Kilduff, E. J.
Object Description
Title |
Book Reviews Additions to the library, November, 1918 Index |
Author |
anonymous |
Subject |
Books -- Reviews |
Office/Department |
Haskins & Sells. Library |
Citation | Haskins & Sells Bulletin, Vol. 01, no. 10 (1918 December 15), p. 83-84 |
Date-Issued | 1918 |
Source | Originally published by: Haskins & Sells |
Type | Text |
Collection | Deloitte Digital Collection |
Digital Publisher | University of Mississippi Libraries. Accounting Collection |
Date-Digitally Created | 2009 |
Identifier | HS Bulletin 1-10-p83 |