Financial accounting / (Record no. 8339)

MARC details
000 -LEADER
fixed length control field 02071nam a2200241Ia 4500
003 - CONTROL NUMBER IDENTIFIER
control field NULRC
005 - DATE AND TIME OF LATEST TRANSACTION
control field 20250602105856.0
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 256025568
040 ## - CATALOGING SOURCE
Transcribing agency NULRC
050 ## - LIBRARY OF CONGRESS CALL NUMBER
Classification number HF 5635 .H47 1981
100 ## - MAIN ENTRY--PERSONAL NAME
Personal name Hermanson, Roger H.
Relator term author
245 #0 - TITLE STATEMENT
Title Financial accounting /
Statement of responsibility, etc. Roger H. Hermanson, James Don Edwards, and Ray H. Garrison.
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Place of publication, distribution, etc. Plano, Texas :
Name of publisher, distributor, etc. Business Publications, Inc.,
Date of publication, distribution, etc. c1981
300 ## - PHYSICAL DESCRIPTION
Extent xi, 679 pages :
Other physical details illustrations ;
Dimensions 24 cm.
504 ## - BIBLIOGRAPHY, ETC. NOTE
Bibliography, etc. note Includes index.
505 ## - FORMATTED CONTENTS NOTE
Formatted contents note 1. An Introduction to Financial Accounting -- 2. The Basic Financial Accounting System -- 3. Adjusting the Accounts -- 4. The Process of Preparing financial Statements -- 5. Accounting Theory Underlying Financial Statements -- 6. Merchandising Transactions and Instructions and Introduction to Inventories -- 7. Measuring and Reporting Inventories -- 8. Internal Control and Control of Cash -- 9. Accounting for Receivables and Payables -- 10. Plant Assets; Natural Resources; Intangibles -- 11. Payroll and Federal income taxes -- 12. Measurement and Reporting of Stockholder's equity -- 13. Bonds Payable and Investments -- 14. Consolidated Financial Statements -- 15. Statement of Changes in Financial Positions; Cash Flow Statements -- 16. Analysis and Interpretation of Financial Statements -- 17. Financial Reporting and Changing Prices.
520 ## - SUMMARY, ETC.
Summary, etc. Financial Accounting is the first volume of a two volume financial/managerial set designed for use in introductory accounting courses at two-year colleges, four-year colleges, and universities. The companion volume is Managerial Accounting by Ray H. Garrison. Many accounting instructors have found that greater depth of coverage can be obtained by dividing the first course in accounting into two parts the first term focusing on financial accounting topics and the second on managerial accounting topics.
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element FINANCIAL ACCOUNTING
700 ## - ADDED ENTRY--PERSONAL NAME
Personal name Edwards, James Don
Relator term co-author
700 ## - ADDED ENTRY--PERSONAL NAME
Personal name Garrison, Ray H.
Relator term co-author
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 11/22/2012 Reaccessioned   GC HF 5635 .H47 1981 c.1 NULIB000006098 05/20/2025 c.1 05/20/2025 Books
    Library of Congress Classification     Accountancy LRC - Annex National University - Manila Relegation Room 11/22/2012 Reaccessioned   GC HF 5635 .H47 1981 c.2 NULIB000006099 06/02/2025 c.2 05/20/2025 Books