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003 NULRC
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020 _a70416400
040 _cNULRC
050 _aHF 5635 .M45 1987
100 _aMeigs, Walter B.
_eauthor
245 0 _aAccounting :
_bthe basis for business decisions /
_cRobert F. Meigs and Walter B. Meigs
260 _aNew York :
_bMcGraw Hill Education,
_cc1987
300 _axxiii, 1059 pages :
_bcolor illustrations ;
_c26 cm.
504 _aIncludes index.
505 _aPart 1. The Accounting Cycle -- Part 2.Merchandising Concerns, Internal Control, and Accounting Systems -- Part 3. Accounting Assets -- Part 4. Current Liabilities, Partnerships, and Accounting Principles -- Part 5. Corporations -- Part 6. Special Reports and Analysis of Financial Statements -- Part 7. Managerial Accounting: Cost Accounting Systems -- Part 8. Managerial Accounting: Planning and Control.
520 _aA new edition provides authors with an opportunity to add new material, to condense the coverage of topics that have declined in relative importance, to reorganize portions of the book to improve instructional efficiency, and to refine and polish the treatment of basic subject matter. We have tried to do all these things in this seventh edition, the most extensive revision in the history of the text. The environment of accounting is changing fast, and the shift toward computers, the increasing public interest in income tax policies, and the growing importance of international business activity affect the goals and content of an introductory text in accounting. In order to function intelligently as a citizen as well as in the business community, every individual needs more than ever before an understanding of basic accounting concepts. Our goal is to present accounting as an essential part of the decision-making process for the voter, the taxpayer, the government official, the business manager, and the investor. This edition, like the preceding one, is designed for use in the first college-level course in accounting. In this course, instructors often recognize three groups of students: those who stand at the threshold of preparation for a career in accounting, students of business administration who need a thorough understanding of accounting as an important element of the total business information system, and students from a variety of other disciplines who will find the ability to use and interpret accounting information a valuable accomplishment. During the process of revision, we have tried to keep in mind the needs and interests of all three groups.
650 _aACCOUNTING
700 _aMeigs, Walter B.
_eco-author
942 _2lcc
_cBK
999 _c8320
_d8320