MARC details
000 -LEADER |
fixed length control field |
01714nam a2200217Ia 4500 |
003 - CONTROL NUMBER IDENTIFIER |
control field |
NULRC |
005 - DATE AND TIME OF LATEST TRANSACTION |
control field |
20250520102741.0 |
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION |
fixed length control field |
250520s9999 xx 000 0 und d |
040 ## - CATALOGING SOURCE |
Transcribing agency |
NULRC |
050 ## - LIBRARY OF CONGRESS CALL NUMBER |
Classification number |
HF 5635 .S56 1977 |
100 ## - MAIN ENTRY--PERSONAL NAME |
Personal name |
Simons, Harry |
Relator term |
author |
245 #0 - TITLE STATEMENT |
Title |
Intermediate Accounting : |
Remainder of title |
Financial Accounting (Part One) / |
Statement of responsibility, etc. |
Harry Simons |
250 ## - EDITION STATEMENT |
Edition statement |
First Philippine Edition. |
260 ## - PUBLICATION, DISTRIBUTION, ETC. |
Place of publication, distribution, etc. |
Mandaluyong City, Philippines : |
Name of publisher, distributor, etc. |
Mutual Books, Inc., |
Date of publication, distribution, etc. |
c1977 |
300 ## - PHYSICAL DESCRIPTION |
Extent |
xii, 634 pages ; |
Dimensions |
22 cm. |
504 ## - BIBLIOGRAPHY, ETC. NOTE |
Bibliography, etc. note |
Includes index. |
505 ## - FORMATTED CONTENTS NOTE |
Formatted contents note |
Chapter 1. basic accounting concepts and principles -- 2. Financial statements -- 3. Cash and temporary investments -- 4. Receivables -- 5. Inventories - cost procedures -- 6. Inventories - special valuation procedures -- 7. Inventories - estimating procedures in valuation -- 8. Investments - stock -- 9. Investments - bonds, funds, and miscellaneous -- 10. Land, buildings, and equipment - acquisition, use, and retirement -- 11. Land, buildings, and equipment - depreciation and depletion -- 12. Land, buildings, and equipment - revaluation -- 13. Tangible assets -- 14. Current and contigent liabilities -- 15. Long-term liabilities -- 16. Paid-in capital upon corporate formation -- 17. Paid-in capital - changes subsequent to corporate formation -- 18. Retained earnings - earning and earnings distribution. |
520 ## - SUMMARY, ETC. |
Summary, etc. |
Recognizing the need for more detailed and comprehensive books that are adapted for use in the Philippines, the mutual books, inc., licensee of South-Western Publishing company, commissioned the undersigned to prepare the Philippine edition of Intermediate accounting by Harry Simons. |
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM |
Topical term or geographic name entry element |
ACCOUNTING |
942 ## - ADDED ENTRY ELEMENTS (KOHA) |
Source of classification or shelving scheme |
Library of Congress Classification |
Koha item type |
Books |