Theory of Accounts
Abstract
This volume contains all questions set in the Theory of Accounts paper at the New York State semi-annual examinations for Certified Public Accountants, from December, 1896 (the first examination held), to June, 1902, inclusive, with full answers and explanations. While these answers may be found in extended and various forms in textbooks by several writers on accountancy subjects, they are not all to be found, as far as I am aware, in any one. Now, while it is claimed that the answers herein set forth contain the main facts bearing on the subject, they do not contain them all. Nor is it, I deem, expedient that they should. For it is by no means contemplated that the information conveyed should be got up "by rote," but rather that it should stimulate inquiry, study, and research on the part of the reader who desires to master the technique of the subject.