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Theory Of Accounts, Frederick S. Tipson

Individual and Corporate Publications

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 …