Consolidated Financial Statements: Principles and Procedures by William Herbert Childs. First edition published in 1949 by Cornell University Press, Ithaca, New York. An early post-war accounting reference examining the principles and procedures used in the preparation of consolidated financial statements. Written by William Herbert Childs, Associate Professor of Accounting at Cornell University. Hardcover book in good vintage condition. Binding remains sound and pages are clean and readable. Normal wear consistent with age and storage. Please review all photos carefully for condition details. An interesting addition to any accounting, finance, business history, or Cornell University collection. Ships securely packaged.