| Description |
1 online resource |
| Series |
Routledge library editions. Accounting history ; 26 |
|
Routledge library editions. Accounting history ; 26
|
| Contents |
Cover -- Half Title -- Title Page -- Copyright Page -- Original Title Page -- Original Copyright Page -- Editor's Note -- Contents -- Table of Contents -- Introductory Chapter. The Theory of Accounts -- Balance Sheet -- Equation of Accountancy -- Examples -- Ledger -- Transactions -- Debit and Credit -- Chapter I: Capital and Revenue -- Definition of Capital -- Use of Capital -- Sources of Capital -- Investment -- Revenue -- Interest -- Rent -- Dividends -- Chapter II: Interest -- Time -- Ratio of Increase -- Amount -- Present Worth -- Abbreviated Rules -- Chapter III: The Use of Logarithms |
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Nature of Logarithms -- Rules for their use -- Example of use in Compound Interest -- Chapter IV: Amount of an Annuity -- Definition and Example of Annuity -- Abbreviated Summation -- Rule -- Chapter V: Present Worth of an Annuity -- Abbreviated Process -- Example and Demonstration -- Schedule of Annuity -- Number of Years Purchase -- Chapter VI: Rent of Annuity and Sinking Fund -- Process of Finding Rent when Present Worth is Given -- Sinking Fund -- Relation between Sinking Fund and Rent of Annuity -- Chapter VII: Nominal and Effective Rates -- Periods not Always Annual |
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Rate per Annum, in that Case, only Nominal -- Process of Reducing Nominal to Effective Rates -- Process of Reducing Effective to Nominal Rates -- Chapter VIII: Valuation of Bonds -- Definitions -- Customary Features -- Designation -- Premium and Discount -- Cash Rate and Income Rate -- Evaluation of Bond: First Method -- Second Method -- Schedule of Amortisation, A -- Schedule of Accumulation, B -- Use of Tables -- Schedules C and D -- Purchases between Interest Dates -- Schedule E -- Balancing Periods not Coinciding with Interest Periods -- Schedule F -- Eliminating Residues: First Method |
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Second Method -- Third Method -- Schedule H -- Short Terminals -- Schedule 1 -- Discounting -- Serial Bonds -- Trust Funds -- Justice Cullen -- Single Column Schedule -- Irredeemable Bonds -- Optional Redemption -- Chapter IX: Forms of Account-General Principles -- General and Subordinate Ledgers -- Accounting for Interest as Fast as Earned -- Chapter X: Real Estate Mortgages -- Definitions -- Requisites for Accountancy -- Form of Ledger -- Register of Interest Due -- Models of Mortgage Ledger -- Mortgages Account, General Ledger -- Classified Registers of Mortgages |
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Chapter XI: Loans on Collateral -- Directions -- Model Account -- Chapter XII: Interest Accounts -- Stages in Interest -- Daily Register of Interest Accruing -- Monthly Summary of Interest Accruing -- Chapter XIII: Bonds and Similar Securities -- Book Value Only -- Three-Column Ledger -- Bond Sales -- Exhibiting Par and Cost -- Scalar Ledger -- Model of Scalar Account -- Amortisation Entries . -- General Ledger -- Two Plans for Keeping Par, Cost and Book Value -- Irredeemable Bonds -- Models for General Ledger Account: Plan 1 -- Planll, 1 -- PlanII,2 -- PlanII. 3 |
| Summary |
This book, first published in 1984, reprints the important texts The General Principles of the Science of Accounts (1901) and The Accountancy of Investment (1904) in one single volume. Charles Sprague pioneered the development of accounting theory in the United States, and his work is key in the study of the history of accounting and its development |
| Notes |
Charles E. Sprague |
| Subject |
Accounting.
|
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Investments -- Accounting
|
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BUSINESS & ECONOMICS -- General.
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Accounting
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Investments -- Accounting
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| Form |
Electronic book
|
| ISBN |
9781000166781 |
|
1000166783 |
|
9781003054122 |
|
1003054129 |
|
9781000166941 |
|
1000166945 |
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9781000166866 |
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1000166864 |
|
