| 000 -LEADER |
|---|
| fixed length control field |
02209nam a22002777a 4500 |
| 003 - CONTROL NUMBER IDENTIFIER |
|---|
| control field |
CITU |
| 005 - DATE AND TIME OF LATEST TRANSACTION |
|---|
| control field |
20211016092804.0 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION |
|---|
| fixed length control field |
211016b ||||| |||| 00| 0 eng d |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER |
|---|
| International Standard Book Number |
0070119015 |
| 082 00 - DEWEY DECIMAL CLASSIFICATION NUMBER |
|---|
| Classification number |
657.044 |
| 100 1# - MAIN ENTRY--PERSONAL NAME |
|---|
| Preferred name for the person |
Chasteen, Lanny G. |
| Dates associated with a name |
1942- |
| 245 ## - TITLE STATEMENT |
|---|
| Title |
Intermediate accounting / |
| Statement of responsibility, etc |
Lanny G. Chasteen, Richard E. Flaherty, Melvin C. O'Connor. |
| 250 ## - EDITION STATEMENT |
|---|
| Edition statement |
Sixth edition. |
| 264 #1 - PUBLICATION, DISTRIBUTION, ETC. (IMPRINT) |
|---|
| Place of publication, distribution, etc |
Boston : |
| Name of publisher, distributor, etc |
Irwin McGraw Hill, |
| Date of publication, distribution, etc |
©1998. |
| 300 ## - PHYSICAL DESCRIPTION |
|---|
| Extent |
xxxvii, 1284 pages : |
| Other physical details |
color illustrations ; |
| Dimensions |
28 cm. |
| 336 ## - CONTENT TYPE |
|---|
| Source |
rdacontent |
| Content type term |
text |
| Content type code |
txt |
| 337 ## - MEDIA TYPE |
|---|
| Source |
rdamedia |
| Media type term |
unmediated |
| Media type code |
n |
| 338 ## - CARRIER TYPE |
|---|
| Source |
rdacarrier |
| Carrier type term |
volume |
| Carrier type code |
nc |
| 500 ## - GENERAL NOTE |
|---|
| General note |
Includes index. |
| 505 0# - CONTENTS |
|---|
| Formatted contents note |
Financial accounting and reporting: an introduction -- Financial accounting and reporting: a theoretical structure -- The accounting process: an overview -- The income statement -- The balance sheet (Statement of financial position) -- Statement of cash flows -- Revenue recognition and income determination -- Cash, current receivables and payables and contingencies -- Inventory valuation: determining cost and using cost flow assumption -- Inventory valuation: departures from historical cost and methods of estimating inventory cost -- Plant assets and intangibles: acquisition and subsequent expenditures -- Plant assets and intangibles: depreciation, depletion, amortization and disposition -- Financial instruments: equity securities -- Financial instruments: debt securities -- Leases -- Pensions and other postretirement benefits -- Accounting for income taxes -- Stockholders' equity -- Accounting changes and error analysis -- Earning per share -- Revisiting the statement of cash flows; additional disclosure topics -- Concepts of present and future value -- General Electric annual report 1995. |
| 520 ## - SUMMARY, ETC. |
|---|
| Summary, etc |
This updated edition reflects current accounting standards and combines conceptual and theoretical material. The text includes end of chapter problems, real-world examples, international highlights, conceptual issues and an introduction to cash flow and the statement of cash flow. |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name as entry element |
Accounting. |
| 700 1# - ADDED ENTRY--PERSONAL NAME |
|---|
| Personal name |
Flaherty, Richard E. |
| Dates associated with a name |
1944- |
| 700 1# - ADDED ENTRY--PERSONAL NAME |
|---|
| Personal name |
O'Connor, Melvin C. |
| 942 ## - ADDED ENTRY ELEMENTS |
|---|
| Source of classification or shelving scheme |
|
| Item type |
BOOK |