TY  - BOOK
AU  - Hermanson, Roger H.
AU  - Edwards, James Don
AU  - Garrison, Ray H.
TI  - Financial accounting
SN  - 256025568
AV  - HF 5635 .H47 1981  
PY  - 1981///
CY  - Plano, Texas
PB  - Business Publications, Inc.
KW  - FINANCIAL ACCOUNTING
N1  - Includes index; 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
N2  - 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
ER  -