000			03418nam a2200217Ia 4500
003			NULRC
005			20250520100552.0
008			250520s9999 xx 000 0 und d
040			_cNULRC
050			_aHF 5635 .P95 1972
100			_aPyle, William W. _eauthor
245		0	_aFundamental accounting principles / _cWilliam W. Pyle, John Arch White, and Michael Zin
260			_aGeorge Town, Ontario : _bIrwin Inc., _cc1972
300			_axvi, 831 pages : _billustrations ; _c24 cm.
504			_aIncludes index.
505			_aChapter 1. Accounting, an introduction to its concepts -- Chapter 2. Recording transactions -- Chapter 3. Adjusting the accounts and preparing the statements -- Chapter 4. Balance column accounts, the work sheet, and clearing the accounts -- Chapter 5. Accounting for a merchandising concern -- Chapter 6. Columnar journals and subsidiary ledgers -- Chapter 7. Internal control -- Chapter 8. Cash and accounts receivable -- Chapter 9. Accounting for notes and interest -- Chapter 10. Inventories and cost of goods sold -- Chapter 11. Plant and equipment -- Chapter 12. Plant and equipment: intangible assets -- Chapter 13. Payroll accounting -- Chapter 14. Accounting systems: manuals, mechanical, and electronic -- Chapter 15. Partnership accounting -- Chapter 16. Corporations: organization and operation -- Chapter 17. Corporations: additional stocks transactions -- Chapter 18. Corporations: retained earnings and consolidations -- Chapter 19. Long-term liabilities -- Chapter 20. Accounting principles: accounting for investments -- Chapter 21. Departmentalization and control -- Chapter 22. Manufacturing accounting -- Chapter 23. Cost accounting, job order and process -- Chapter 24. Budgeting: standard cost -- Chapter 25. Managerial decisions -- Chapter 26. Analyzing and interpreting financial statements -- Chapter 27. Flow of funds; flow of cash -- Chapter 28. Tax considerations in business decisions.
520			_aThis book, as the title suggests, is designed for use in a first-year accounting course at the university and college level. It not only provides an understanding of how accounting data are accumulated but also directs the student in the effective use of such data. Thus, it meets the needs of those students who will make accountancy a career, as well as those who will use accounting as a tool in other fields of specialization or in carrying on their personal affairs. Accounting has been called the universal language of finance; how-ever, universality is not complete. Culture, business practice, statutory requirements, custom, usage, and language of a given country are factors which influence accounting practice and development. The authors have endeavoured to prepare a book that would reflect factors which are distinctly Canadian while at the same time presenting the concepts and terminology common to the general practice of accounting in many countries of the world. The First Canadian Edition of Fundamental Accounting Principles is based on Canadian law and custom. It is up to date in terms of legislation and pronouncements of the Canadian Institute of Chartered Account-ants. It incorporates the recently passed Unemployment Insurance Act, the Ontario Business Corporations Act of 1970, and the proposed Income Tax Reform.
650			_aACCOUNTING
700			_aWhite, John Arch ;Zin, Michael _eco-author;co-author
942			_2lcc _cBK
999			_c8211 _d8211