Includes bibliographical references and index.

1. The nature and formation of partnership -- 2. Accounting for partnership formation -- 3. Partnership operation and distribution of profit -- 4. Dissolution of partnership -- 5. Liquidation of partnership -- 6. The nature and the laws on the formation of corporation -- 7. Accounting for the issuance of shares of stock -- 8. Shareholders equity transactions subsequent to formation -- 9. Accounting for retained earnings -- 10. Incorporation of a partnership -- 11. Nature and objectives of financial statements -- 12. Income statements and statement of financial position -- 13. Cash flow statement -- 14. Earnings per share and book value per share -- 15. Introduction to cost accounting in manufacturing operations