ELEMENTS OF ACCOUNTING BY RAYMOND W. COLEMAN, . PREFACE This book is designed for a short course in accounting at college level. Emphasis has been placed on the uses and interpretation of accounting data, but attention has also been given to the procedures whereby these data are entered on the records. A general understanding of the methods of recording accounting values but not a proficiency in the mechanics of accounting is an essential background for the analysis of statements. A failure to understand the sources of these values often results in distorted impressions of their significance. The text, problems, and questions have been correlated to stress fundamental ideas in accounting. These ideas, if thoroughly understood, will assist the student to reason accurately with the economic facts of a business. An attempt has been made to treat the subject matter so that it will possess greater flexibility than does a more complete text not designed for the time limitations imposed by a...