Financial accounting / (Record no. 8251)

MARC details
000 -LEADER
fixed length control field 02895nam a2200229Ia 4500
003 - CONTROL NUMBER IDENTIFIER
control field NULRC
005 - DATE AND TIME OF LATEST TRANSACTION
control field 20250520100553.0
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 256067813
040 ## - CATALOGING SOURCE
Transcribing agency NULRC
050 ## - LIBRARY OF CONGRESS CALL NUMBER
Classification number HF 5635 .P37 1989
100 ## - MAIN ENTRY--PERSONAL NAME
Personal name Larson, Kermit
Relator term author
245 #0 - TITLE STATEMENT
Title Financial accounting /
Statement of responsibility, etc. Kermit Larson
250 ## - EDITION STATEMENT
Edition statement Fourth Edition
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Place of publication, distribution, etc. Homewood, Illinois :
Name of publisher, distributor, etc. Irwin Inc.,
Date of publication, distribution, etc. c1989
300 ## - PHYSICAL DESCRIPTION
Extent xxix, 766 pages :
Other physical details color illustrations ;
Dimensions 27 cm.
504 ## - BIBLIOGRAPHY, ETC. NOTE
Bibliography, etc. note Includes bibliographical references and index.
505 ## - FORMATTED CONTENTS NOTE
Formatted contents note Part One. Introduction -- Part Two. Processing Accounting Data -- Part Three. Accounting for Assets -- Part Four. Accounting for liabilities -- Part Five. Accounting for Owners' Equity -- Part Six. Financial Statements, Interpretation and Modification.
520 ## - SUMMARY, ETC.
Summary, etc. Financial Accounting and its supplements provide a complete textual package for the first accounting course at the college and university level. Students who enroll in this course have a variety of backgrounds and educational goals. For many students, the course is their first educational exposure to such business topics as alternative forms of business organization, typical business practices, financial statements, and legal instruments such as notes, bonds, and stocks. The objectives of the course generally include: (1) developing a general understanding of financial reports and analyses that students will use in their personal affairs regardless of their fields of specialization, (2) providing a strong foundation for future courses in business and finance, and (3) initiating the coursework that leads to a career in accounting. Financial Accounting serves all of these objectives. The central focus of Financial Accounting is to explain how financial information is accumulated and reported in periodic financial statements and to help students interpret and use accounting information intelligently and effectively. The concepts and principles that guide financial accounting are explained and persistently emphasized so that students will be able to generalize and apply their knowledge to a variety of new situations. The early chapters of Financial Accounting use the single proprietorship to illustrate the accounting cycle. However, corporations are gradually introduced through the first four chapters in a manner that does not interrupt or confuse the discussion of the cycle. As a result, students gain a clear understanding of unincorporated entities and are also prepared for the corporate illustrations of Chapter 5. The assignment material for Chapter 5 is divided equally between corporate and proprietorship businesses so instructors can easily move to full reliance on corporate illustrations or defer an emphasis on corporations until the later chapters in the book.
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element FINANCIAL ACCOUNTING
942 ## - ADDED ENTRY ELEMENTS (KOHA)
Source of classification or shelving scheme Library of Congress Classification
Koha item type Books
Holdings
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 11/19/2012 Reaccessioned   GC HF 5635 .P37 1989 NULIB000006010 05/20/2025 c.1 05/20/2025 Books