TY - BOOK AU - Smith, Jay M. TI - Intermediate accounting: comprehensive volume SN - 538813377 AV - HF 5635 .S59 1991 PY - 1991/// CY - Ohio PB - College Division, South-Western Pub. Co. KW - ACCOUNTING N1 - Includes index; Part 1. Overview of accounting and its theoretical foundation -- Part 2. Assets -- Part 3. Liabilities and equity -- Part 4. Special problems in income determination and reporting -- Part 5. Financial reporting ER -