Preface to the Second Edition

Introduction: Is Accounting an Artform?

Section One: Liberal Capitalist Accounting Practices

Fundamentals of Double-Entry Account Bookkeeping (Pt. I of III)
Daybook Journal and T-Chart
Receipts and Invoices in Double-Entry Account Bookkeeping
Fundamentals of Double-Entry Account Bookkeeping (Pt. II of III)
Accounts Uncollectible and Contra Accounts
Inventories and Accounts Receivable/Payable                  
Fundamentals of Double-Entry Account Bookkeeping (Pt. III of III)
Economic Indicators of Profit and Utility Maximization
Financial Indicators of Profit and Utility Maximization
Accounting Standards (Pt. I of II)
Accounting Standards (Pt. II of II)
The Cash and Accrual Methods
The “Modified Accrual Method”
Direct-Write Off and Allowance Methods
Trial Balances in Double-Account Bookkeeping 
Evaluating Profitability and Utility (Pt. I of II)
Evaluating Profitability and Utility (Pt. II of II)
The Parliamentary Budget
The “Proprietary Fund”
The “Fiduciary Fund”
The “Parliament Fund”
Financial Reporting for Profit and Utility Maximization

Section Two: Alternative Accounting Practices

Environmentalist Critiques of Double-Entry Account Bookkeeping
Feminist Critiques of Double-Entry Account Bookkeeping
Marxist Critiques of Double-Entry Account Bookkeeping
Managerial Cost Accounting
Material Product System (MPS)                  
Maoist Funds Balance Sheet
Triple-Entry Account Bookkeeping

Section Three: Work-Standard Accounting Practices

The True Meaning of True Value                        
Key Accounting Assumptions and Principles of NSAP
Fundamentals of Command-Obedience Account Bookkeeping (Pt. I of III)   
Receipts and Invoices in Command-Obedience Account Bookkeeping        
Statement of Self-Reciprocation and X-Chart                          
Fundamentals of Command-Obedience Account Bookkeeping (Pt. II of III)                              
Trial Balances in Command-Obedience Account Bookkeeping
Accounts Reconcilable/Transvaluable 
Inventories and Accounts Receivable/Payable Revisited
Fundamentals of Command-Obedience Account Bookkeeping (Pt. III of III)                                     
Economic Indicators of Dasein Fulfillment
Financial Indicators of Dasein Fulfillment          
Primer on WSA Accounting Techniques
LEBM Technique        
NSBM Technique                            
State Budgeting and State Funding
Financial Reporting for Dasein Fulfillment
Evaluating Dasein Fulfillment (Pt. I of II)  
Evaluating Dasein Fulfillment (Pt. II of II)  

Conclusion: The Democratization and Digitalization of Bookkeeping