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作者：Henry Rand Hatfield （Professor of Accounting，University of California）是历史上首位会计学全职教授。他的观点犀利，在当时的年代可谓非常超前。《modern accounting -its principles and some problems》则是他的著名代表作。
附件著作版本为NEW YORK AND LONDON D. APPLETON AND COMPANY 出版社的1922年印刷版本（最原始版本为1909年）
扫描源来自多伦多大学图书馆藏书。
目录：
CHAPTER I THE PRINCIPLES OF DOUBLE ENTRY BOOKKEEPING
CHAPTER II THE PRINCIPLES OF DOUBLE ENTRY BOOKKEEPING (Continued)
CHAPTER III THE BALANCE SHEET
CHAPTER IV ASSETS AND THE PRINCIPLES OF VALUATION
CHAPTER V THE VALUATION OF PARTICULAR ASSETS
CHAPTER VI IMMATERIAL ASSETS
CHAPTER VII DEPRECIATION
CHAPTER VIII CAPITAL STOCK. I. ISSUED FOR CASH
CHAPTER IX CAPITAL STOCK. II. ISSUED FOR PROPERTY. ETC.
CHAPTER X LIABILITIES
CHAPTER XI PROFITS
CHAPTER XII PROFITS (Continued)
CHAPTER XIII SURPLUS AND RESERVES
CHAPTER XIV SINKING FUNDS
CHAPTER XV TRADING, MANUFACTURING, AND INCOME ACCOUNTS
CHAPTER XVI COST ACCOUNTS
CHAPTER XVII PARTNERSHIP ACCOUNTS
CHAPTER XVIII THE STATEMENT OF AFFAIRS AND DEFICIENCY ACCOUNT
CHAPTER XIX TECHNICAL IMPROVEMENTS IN ACCOUNTING PRACTICE
modern accounting - its principles and some problems - hatfield.pdf
(22.05 MB, 需要: 11 个论坛币)
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