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Agricultural Bookkeeping

Preston Essex McNallKarl Franklin McMurry

出版	Longmans, Green, 1937
URL	http://books.google.com.hk/books?id=RHdqAAAAMAAJ&hl=&source=gbs_api

註釋

Definitions; Farm inventory and transactions. Use of the journal. The ledger. The trial balance. Recording inventories and closing ledger. Balance sheets, financial statements, operating statements. Model set B. Special journals. Laboratory farm set I. Controlling accounts, capital and reveenue, consignment, bad debts and fire loss accounts. Vouchers. Prepaid expenses; accruals. Depreciation. Laboratory farm set II. Ownership partnership. Variations from double-entry; Single direct entry applicable to farm records. Simple cost finding. Farmers' cooperative accounting; corporations. Pumpkin hollow co-operative creamery. Closing books of co-operative company. Non-stock co-operative corporations.