There is no lack of excellent text-books dealing with accounting theory and practice. This book is intended to smooth the way of accountants properly trained in the art of drawing from figures all that they can tell, who for the first time are called upon to take charge of work, much of the detail of which is to be done by subordinates. The book is not intended to instruct anyone in accountancy.https://egrove.olemiss.edu/aicpa_guides/1273/thumbnail.jp
