Chapter
CHAPTER 1. THE HISTORY OF ACCOUNTING
Accounting in the Ancient World
'The Italian Book-keeping
The Development of Modern Accounting
The Development of the Accounting Profession
CHAPTER 2. PRINCIPLES OF DOUBLE-ENTRY BOOK-KEEPING
The Recording of Cash Transactions
The Treatment of Cash Discounts
The Form of the 'Three-column Cash Book'
The Reconciliation of the Bank Statement
The Remaining 'Books of Original Entry'
The Traditional Form of the Ledger
The 'Self-balancing' Ledger
CHAPTER 3. ELEMENTS OF MECHANIZED ACCOUNTING
Hand-written '3 in 1' Systems
CHAPTER 4. CAPITAL AND REVENUE
Accounting for Changing Price Levels
Alternative Methods of Depreciation
The 'Statement of Affairs' Method of Calculating Profits
CHAPTER 5. THE ACCOUNTS OF BRITISH LIMITED COMPANIES
The Legal Requirements as to Accounts
The Issue of Shares at a Premium or Discount
Redeemable Preference Shares
Reduction of Share Capital
CHAPTER 6. THE INTERPRETATION OF ACCOUNTS
Movements of Funds Statements
Further Balance-sheet Ratios
Capital Gearing, or 'Leverage'
Internal Sources of Long-term Finance
Short-term Sources of Funds
The Concept of Optimal Finance
CHAPTER 7. AN OUTLINE OF STANDARD COSTING
The Calculation of Simple Variances
CHAPTER 8. THE VALUATION OF INVENTORY
Separation of Fixed and Variable Elements
The Application of Linear Programming to Marginal Costing
CHAPTER 10. PROCESS COSTING
A One-Year Accounting Course
：Part 2
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