000			01991nam a2200253Ia 4500
003			NULRC
005			20250527132751.0
008			250520s9999 xx 000 0 und d
020			_a70591202
040			_cNULRC
050			_aHF 5635 .S65 1986
100			_aSmith, Jack L. _eauthor
245		0	_aAccounting principles / _cJack L. Smith, Robert M. Keith, and William L. Stephens.
250			_aSecond Edition
260			_aNew York : _bMcGraw Hill Education, _cc1986
300			_axix, 1091 pages : _billustrations ; _c26 cm.
504			_aIncludes index.
505			_aPart 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.
520			_aThe 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.
650			_aACCOUNTING
700			_aKeith, Robert M. _eco-author
700			_aStephens, William L. _eco-author
942			_2lcc _cBK
999			_c8040 _d8040