MARC details
| 000 -LEADER |
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| fixed length control field |
03418nam a2200217Ia 4500 |
| 003 - CONTROL NUMBER IDENTIFIER |
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| control field |
NULRC |
| 005 - DATE AND TIME OF LATEST TRANSACTION |
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| control field |
20250520100552.0 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION |
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| fixed length control field |
250520s9999 xx 000 0 und d |
| 040 ## - CATALOGING SOURCE |
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| Transcribing agency |
NULRC |
| 050 ## - LIBRARY OF CONGRESS CALL NUMBER |
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| Classification number |
HF 5635 .P95 1972 |
| 100 ## - MAIN ENTRY--PERSONAL NAME |
|---|
| Personal name |
Pyle, William W. |
| Relator term |
author |
| 245 #0 - TITLE STATEMENT |
|---|
| Title |
Fundamental accounting principles / |
| Statement of responsibility, etc. |
William W. Pyle, John Arch White, and Michael Zin |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. |
|---|
| Place of publication, distribution, etc. |
George Town, Ontario : |
| Name of publisher, distributor, etc. |
Irwin Inc., |
| Date of publication, distribution, etc. |
c1972 |
| 300 ## - PHYSICAL DESCRIPTION |
|---|
| Extent |
xvi, 831 pages : |
| Other physical details |
illustrations ; |
| Dimensions |
24 cm. |
| 504 ## - BIBLIOGRAPHY, ETC. NOTE |
|---|
| Bibliography, etc. note |
Includes index. |
| 505 ## - FORMATTED CONTENTS NOTE |
|---|
| Formatted contents note |
Chapter 1. Accounting, an introduction to its concepts -- Chapter 2. Recording transactions -- Chapter 3. Adjusting the accounts and preparing the statements -- Chapter 4. Balance column accounts, the work sheet, and clearing the accounts -- Chapter 5. Accounting for a merchandising concern -- Chapter 6. Columnar journals and subsidiary ledgers -- Chapter 7. Internal control -- Chapter 8. Cash and accounts receivable -- Chapter 9. Accounting for notes and interest -- Chapter 10. Inventories and cost of goods sold -- Chapter 11. Plant and equipment -- Chapter 12. Plant and equipment: intangible assets -- Chapter 13. Payroll accounting -- Chapter 14. Accounting systems: manuals, mechanical, and electronic -- Chapter 15. Partnership accounting -- Chapter 16. Corporations: organization and operation -- Chapter 17. Corporations: additional stocks transactions -- Chapter 18. Corporations: retained earnings and consolidations -- Chapter 19. Long-term liabilities -- Chapter 20. Accounting principles: accounting for investments -- Chapter 21. Departmentalization and control -- Chapter 22. Manufacturing accounting -- Chapter 23. Cost accounting, job order and process -- Chapter 24. Budgeting: standard cost -- Chapter 25. Managerial decisions -- Chapter 26. Analyzing and interpreting financial statements -- Chapter 27. Flow of funds; flow of cash -- Chapter 28. Tax considerations in business decisions. |
| 520 ## - SUMMARY, ETC. |
|---|
| Summary, etc. |
This book, as the title suggests, is designed for use in a first-year accounting course at the university and college level. It not only provides an understanding of how accounting data are accumulated but also directs the student in the effective use of such data. Thus, it meets the needs of those students who will make accountancy a career, as well as those who will use accounting as a tool in other fields of specialization or in carrying on their personal affairs. Accounting has been called the universal language of finance; how-ever, universality is not complete. Culture, business practice, statutory requirements, custom, usage, and language of a given country are factors which influence accounting practice and development. The authors have endeavoured to prepare a book that would reflect factors which are distinctly Canadian while at the same time presenting the concepts and terminology common to the general practice of accounting in many countries of the world. The First Canadian Edition of Fundamental Accounting Principles is based on Canadian law and custom. It is up to date in terms of legislation and pronouncements of the Canadian Institute of Chartered Account-ants. It incorporates the recently passed Unemployment Insurance Act, the Ontario Business Corporations Act of 1970, and the proposed Income Tax Reform. |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name entry element |
ACCOUNTING |
| 700 ## - ADDED ENTRY--PERSONAL NAME |
|---|
| Personal name |
White, John Arch ;Zin, Michael |
| Relator term |
co-author;co-author |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) |
|---|
| Source of classification or shelving scheme |
Library of Congress Classification |
| Koha item type |
Books |
