MARC details
| 000 -LEADER |
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| fixed length control field |
03027nam a2200229Ia 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 |
20250520100553.0 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION |
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| fixed length control field |
250520s9999 xx 000 0 und d |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER |
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| International Standard Book Number |
538016108 |
| 040 ## - CATALOGING SOURCE |
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| Transcribing agency |
NULRC |
| 050 ## - LIBRARY OF CONGRESS CALL NUMBER |
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| Classification number |
HF 5635 .S56 1972 |
| 100 ## - MAIN ENTRY--PERSONAL NAME |
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| Personal name |
Simons, Harry |
| Relator term |
author |
| 245 #0 - TITLE STATEMENT |
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| Title |
Intermediate accounting : |
| Remainder of title |
comprehensive volume / |
| Statement of responsibility, etc. |
Harry Simons |
| 250 ## - EDITION STATEMENT |
|---|
| Edition statement |
fifth 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. |
c1972 |
| 300 ## - PHYSICAL DESCRIPTION |
|---|
| Extent |
xii, 1134 pages ; |
| Dimensions |
24 cm. |
| 504 ## - BIBLIOGRAPHY, ETC. NOTE |
|---|
| Bibliography, etc. note |
Includes index. |
| 505 ## - FORMATTED CONTENTS NOTE |
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| Formatted contents note |
1. Basic accounting concepts -- 2. Financial statements - the balance sheet -- 3.Financial Statement - the income statement -- 4. The Accounting process -- 5. The Accounting process illustrated -- 6. Cash and temporary investments -- 7. Receivables -- 8. Inventories - cost procedures -- 9. Inventories - special valuation procedures --- 10. Inventories - estimating procedures in valuation -- 11. Investments - stocks -- 12. Investments - bonds, funds, and miscellaneous -- 13. Land, building, and equipment - acquisition, use, and retirement -- 14. Land, building, and equipment -depreciation and depletion -- 15. Land, building, and equipment - revaluations -- 16. Intangible assets -- 17. Current and contingent liabilities -- 18. Long-term -- 19. Paid-in capital - capital upon corporate formation -- 20. Paid-in capital - changes subsequent to corporate formation -- 21. Retained earnings - earnings and earnings distribution -- 22. Special measurements based upon stockholders' equity -- 23. The statement of changes in financial position -- 24. Financial statement analysis - use of comparative data -- 25. Financial statement analysis - special measurement of liquidity and profitability -- 26. Statements from incomplete record -- 27. Errors and their correction -- 28. Financial statements reporting general price-level changes. |
| 520 ## - SUMMARY, ETC. |
|---|
| Summary, etc. |
The fifth edition of Intermediate Accounting - Comprehensive Volume is a text for a year course to follow the introductory study in accounting. This edition, as earlier editions, seeks to serve the needs of two groups: (1) economics, business, or management students who do not plan to go beyond the intermediate course, and (2) accounting students who expect to continue with the study on an advanced level. Each of these groups must be familiar with the objectives of accounting and with the principles that have evolved in response to these objectives. Each of these groups must possess a full understanding of the nature of the basic accounting statements as well as the limitations that are involved in their preparation. With such a background, the student who does not specialize in accounting can properly interpret the statements and reports that emerge from the accounting process; the accounting major makes important progress in his chosen field and can look forward to achieving a full accounting competence and ultimate admission into the accounting profession. |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name entry element |
ACCOUNTANCY |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) |
|---|
| Source of classification or shelving scheme |
Library of Congress Classification |
| Koha item type |
Books |
