Intermediate accounting : (Record no. 7998)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 03127nam a2200241Ia 4500 |
| 003 - CONTROL NUMBER IDENTIFIER | |
| control field | NULRC |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20250520100549.0 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION | |
| fixed length control field | 250520s9999 xx 000 0 und d |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| International Standard Book Number | 538019212 |
| 040 ## - CATALOGING SOURCE | |
| Transcribing agency | NULRC |
| 050 ## - LIBRARY OF CONGRESS CALL NUMBER | |
| Classification number | HF 5635 .S65 1987 |
| 100 ## - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Smith, Jay M. |
| Relator term | author |
| 245 #0 - TITLE STATEMENT | |
| Title | Intermediate accounting : |
| Remainder of title | comprehensive volume / |
| Statement of responsibility, etc. | Jay M. Smith and K. Fred Skousen |
| 250 ## - EDITION STATEMENT | |
| Edition statement | Ninth Edition |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Place of publication, distribution, etc. | Cincinnati : |
| Name of publisher, distributor, etc. | South-Western Publishing, Co., |
| Date of publication, distribution, etc. | c1987 |
| 300 ## - PHYSICAL DESCRIPTION | |
| Extent | xix, 1234 pages : |
| Other physical details | illustrations ; |
| Dimensions | 24 cm. |
| 504 ## - BIBLIOGRAPHY, ETC. NOTE | |
| Bibliography, etc. note | Includes index. |
| 505 ## - FORMATTED CONTENTS NOTE | |
| Formatted contents note | Part One. Overview of Accounting and its Theoretical Foundation -- Accounting in a Complex Business Environment -- A Conceptual Framework of Accounting -- Review of the Accounting Process -- Recognition, Measurement, and Reporting of Income The Balance Sheet and Statement of Cash Flows The Time Value of Money: Accounting Applications -- Part Two. Assets -- Cash and Temporary Investments -- Receivables -- Inventories - Cost Procedures -- Inventories - Estimation and Non-cost Valuation Procedures -- Plant and Intangible Assets - Acquisition -- Plant and Intangible Assets - Utilization and Retirement Long-Term Investments in Equity Securities and Other Assets -- Part Three. Liabilities And Equity -- Liabilities -Current and Contingent -- Accounting for Long-Term Debt Securities -- Owners' Equity - Contributed Capital -- Owners' Equity - Retained Earnings -- Earnings per Share -- Part Four. Special Problems in Income Determination and Reporting -- Revenue Recognition -- Accounting for Income Taxes -- Accounting for Leases Accounting for Pensions -- Accounting Changes and Error Corrections -- Part Five. Financial Reporting -- Statement of Cash Flows -- Reporting the Impact of Changing Prices -- Financial Statement Analysis. |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | The ninth edition of INTERMEDIATE ACCOUNTING represents the most extensive revision in the history of this widely accepted textbook. It provides comprehensive and up-to-date coverage of financial accounting concepts and standards. All relevant FASB pronouncements issued through March 1, 1987, are incorporated in the ninth edition, including the exposure drafts relating to cash flow statements and accounting for deferred income taxes. In addition, relevant provisions of the Tax Reform Act of 1986 are integrated at appropriate points in the text. While the ninth edition reflects extensive changes, the underlying objective remains the same- to provide the most teachable and student-oriented text on the market. Topics are introduced and developed in a logical sequence and explained in a manner that is clear and understandable to students. Many real-world examples have been added to enhance student understanding and interest. The student-oriented approach of INTERMEDIATE ACCOUNTING is one of the main reasons why it has been a leading intermediate text for so many years. The emphasis on student understanding and teachability has been retained and strengthened in the ninth edition. |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | ACCOUNTING |
| 700 ## - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Skousen, K. Fred |
| Relator term | co-author |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) | |
| Source of classification or shelving scheme | Library of Congress Classification |
| Koha item type | Books |
| Withdrawn status | Lost status | Source of classification or shelving scheme | Damaged status | Not for loan | Collection | Home library | Current library | Shelving location | Date acquired | Source of acquisition | Total checkouts | Full call number | Barcode | Date last seen | Copy number | Price effective from | Koha item type |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Library of Congress Classification | Accountancy | LRC - Annex | National University - Manila | Relegation Room | 09/05/2012 | Reaccessioned | GC HF 5635 .S65 1987 c.1 | NULIB000005757 | 05/20/2025 | c.1 | 05/20/2025 | Books | |||||
| Library of Congress Classification | Accountancy | LRC - Annex | National University - Manila | Relegation Room | 09/05/2012 | Reaccessioned | GC HF 5635 .S65 1987 c.2 | NULIB000005974 | 06/03/2025 | c.2 | 05/20/2025 | Books | |||||
| Library of Congress Classification | Accountancy | LRC - Annex | National University - Manila | Relegation Room | 09/05/2012 | Reaccessioned | GC HF 5635 .S65 1987 c.3 | NULIB000005975 | 06/03/2025 | c.3 | 05/20/2025 | Books |