"Accounting Theory and Practice, Volume 2 (of 3): A Textbook for Colleges and Schools of Business Administration" by Roy B. Kester. This book is an important source of knowledge for students studying accounting. In this volume, the author examines in detail the complex aspects of accounting theory and practice, providing comprehensive explanations and numerous examples. The book contains relevant information that will help readers understand the essence of accounting in the modern business environment. This volume will become an integral part of the education of anyone interested in the field of finance and accounting."