TY  - BOOK
AU  - Smith, Jack L.
AU  - Keith,  Robert M.
AU  - Stephens, William L.
TI  - Accounting principles
SN  - 70591202
AV  - HF 5635 .S65 1986  
PY  - 1986///
CY  - New York
PB  - McGraw Hill Education
KW  - ACCOUNTING
N1  - Includes index; Part One. Financial Accounting: Its Structure and Environment -- Part Two. The Accounting System -- Part Three. Accounting for Assets, Current Liabilities, and Related Revenue and Expenses -- Part Four. Accounting for Partnerships and Corporations -- Part Five. Using Financial Statements
N2  - The second edition of Accounting Principles is designed to be a comprehensive balanced approach to the community college or university student's first exposure to accounting. The text is intended for use in a two-semester or three-quarter sequence by those students who plan to enter the accounting profession, those who plan a business career, and those who have an interest in broadening their business background. Our assumption in writing this edition is that the student's exposure to business has been very limited. Therefore we have carefully explained and illustrated, where appropriate, all business terms and practices as they are first discussed. We have planned the second edition to be a blend of accounting concepts and procedures. Students are informed why information is accounted for in a certain manner. The why is reinforced by illustrating how the accounting is accomplished. Students cannot grasp concepts without adequate attention to the procedures
ER  -