Page 1 |
Previous | 1 of 1 | Next |
|
This page
All
Subset
|
48 HASKINS & SELLS June Capital Stock Without Par Value THERE is being distributed with this number of the Bulletin a pamphlet containing the series of articles which has previously appeared in the Bulletin entitled "Non-par Value Stock from an Accounting Point of View." Developments with regard to capital stock without par value have been so rapid that there are probably some cases which will not have been covered by the discussion in the pamphlet. It is thought, however, that such discussion covers fairly fully the typical cases, and will perhaps be of some help, if only to stimulate thought on this somewhat involved, although on its surface very simple, subject. Book Review Conyngton, Thomas, Bennett, R. J., and Pinkerton, Paul W. Corporation Procedure: Law—Finance—Accounting. (New York, The Ronald Press Company, 1922. 1689 p.). This book is too large in size to be carried around in the pocket; its contents are too voluminous to be carried around in the head. It therefore constitutes a book of reference, and as such fulfills a mission. It is, in effect, a compilation embodying the substantial principles, with some amplification, of such books as "Business Law," by Thomas Conyngton, "Business Finance," by William H. Lough, and "Corporation Accounting," by R. J. Bennett. The book is comprehensive and illuminating, and made especially interesting and valuable by some 250 forms used in corporate procedure. The chapter on receivership and reorganization is especially interesting, as is that on receivership and sale; particularly so, because of the fact that writers generally have given little attention to accounting for receiverships. There is also a valuable chapter on consolidated statements. Generally speaking, the volume may be characterized as a big book, full of information, and undoubtedly worth the price at which it is offered, namely, $10. PRESS OF WILLIAM GREEN, NEW YORK
Object Description
Title |
Capital stock without par value Book review |
Author |
Anonymous |
Subject |
Stocks -- Accounting Books -- Reviews |
Citation |
Haskins & Sells Bulletin, Vol. 05, no. 06 (1922 June 15), p. 48 |
Date-Issued | 1922 |
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 5-p48 |