WITH SOLUTIONS. VOLUME II By LEO GREENDLINGER, M. C. S., C. P. A. " Assistant Professor of Accounting in New York University School Legal Notes by CHARLES W. GERSTENBERG, Ph.B., L.L.B. Lecturer on Finance in New York University School of Commerce, Accounts BUSINESS BOOK BUREAU NEW YORK HF3659 Spreckels Copyright 1911 BUSINESS BOOK BUREAU 10 VINU Press of New York PREFACE. LIKE its predecessor, this volume is the result of contributions made by the author and a number of other accountants to the Journal of Accountancy; new matter, however, has been added to make it more complete. The book is divided into four parts: Part I presents selected American C. P. A. problems, as well as some of the problems set by the English and Canadian Societies, with full solutions and exhaustive comments. These problems cover the period from 1905 to 1911, inclusive; most of the work, however, is from examination papers set in the last three years. The problems cover a much wider variety of topics than those in Volume I. Among these topics are: Estate Accounting; Partnerships; Corporate Affairs; Fire Insurance; Promoters' Affairs; Comparative Balance Sheets; Brokers' Accounts; Amalgamations; Commission House Accounts; Realization Affairs; Club Accounts; Real Estate Companies; Manufacturing, Trading and Profit and Loss Statements; Bond Ledger Analyses; Closing Entries; Mine Accounts; Branch House Accounts; Preparation of Statements in Connection with Fire Losses; Cost Accounting; Determination of Bond Values and of Percentages of Turnover. The author has endeavored to treat not only the principles, but the practical features of every problem either in the solution proper or in the comments. Part II contains one hundred and eight selected questions and answers on theory of accounts, auditing and commercial law; the latter subject is the special feature of this part. It deals with matter relating exclusively to corporations, such as: Procedure in Organizing a Corporation; Conveyance of Corporate Property to Directors; Payment for Capital Stock; Rights and their Negotiability; Advantages of Corporate Form against 236318 |