000			01714nam a2200217Ia 4500
003			NULRC
005			20250520102741.0
008			250520s9999 xx 000 0 und d
040			_cNULRC
050			_aHF 5635 .S56 1977
100			_aSimons, Harry _eauthor
245		0	_aIntermediate Accounting : _bFinancial Accounting (Part One) / _cHarry Simons
250			_aFirst Philippine Edition.
260			_aMandaluyong City, Philippines : _bMutual Books, Inc., _cc1977
300			_axii, 634 pages ; _c22 cm.
504			_aIncludes index.
505			_aChapter 1. basic accounting concepts and principles -- 2. Financial statements -- 3. Cash and temporary investments -- 4. Receivables -- 5. Inventories - cost procedures -- 6. Inventories - special valuation procedures -- 7. Inventories - estimating procedures in valuation -- 8. Investments - stock -- 9. Investments - bonds, funds, and miscellaneous -- 10. Land, buildings, and equipment - acquisition, use, and retirement -- 11. Land, buildings, and equipment - depreciation and depletion -- 12. Land, buildings, and equipment - revaluation -- 13. Tangible assets -- 14. Current and contigent liabilities -- 15. Long-term liabilities -- 16. Paid-in capital upon corporate formation -- 17. Paid-in capital - changes subsequent to corporate formation -- 18. Retained earnings - earning and earnings distribution.
520			_aRecognizing the need for more detailed and comprehensive books that are adapted for use in the Philippines, the mutual books, inc., licensee of South-Western Publishing company, commissioned the undersigned to prepare the Philippine edition of Intermediate accounting by Harry Simons.
650			_aACCOUNTING
942			_2lcc _cBK
999			_c14445 _d14445