000			02071nam a2200241Ia 4500
003			NULRC
005			20250602105856.0
008			250520s9999 xx 000 0 und d
020			_a256025568
040			_cNULRC
050			_aHF 5635 .H47 1981
100			_aHermanson, Roger H. _eauthor
245		0	_aFinancial accounting / _cRoger H. Hermanson, James Don Edwards, and Ray H. Garrison.
260			_aPlano, Texas : _bBusiness Publications, Inc., _cc1981
300			_axi, 679 pages : _billustrations ; _c24 cm.
504			_aIncludes index.
505			_a1. 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.
520			_aFinancial 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.
650			_aFINANCIAL ACCOUNTING
700			_aEdwards, James Don _eco-author
700			_aGarrison, Ray H. _eco-author
942			_2lcc _cBK
999			_c8339 _d8339