Intermediate accounting / (Record no. 4800)
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000 -LEADER | |
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fixed length control field | 03202nam a22002657a 4500 |
003 - CONTROL NUMBER IDENTIFIER | |
control field | OSt |
005 - DATE AND TIME OF LATEST TRANSACTION | |
control field | 20240221180101.0 |
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION | |
fixed length control field | 210703b ||||| |||| 00| 0 eng d |
010 ## - LIBRARY OF CONGRESS CONTROL NUMBER | |
LC control number | 2005044528 |
020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
International Standard Book Number | 9780538834094 |
020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
International Standard Book Number | 0538834099 |
040 ## - CATALOGING SOURCE | |
Original cataloging agency | BUL |
Transcribing agency | BUL |
Modifying agency | BUL |
Language of cataloging | eng |
Description conventions | rda |
042 ## - AUTHENTICATION CODE | |
Authentication code | pcc |
082 00 - DEWEY DECIMAL CLASSIFICATION NUMBER | |
Classification number | 657.044 |
Edition number | 22 |
Item number | INT |
245 10 - TITLE STATEMENT | |
Title | Intermediate accounting / |
Statement of responsibility, etc. | Jay M. Smith ---[et.al.] |
250 ## - EDITION STATEMENT | |
Edition statement | 12th edition |
260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
Place of publication, distribution, etc. | Ohio : |
Name of publisher, distributor, etc. | South-western college publishing, |
Date of publication, distribution, etc. | c1995. |
300 ## - PHYSICAL DESCRIPTION | |
Extent | xv, 999 p. : |
Other physical details | ill. (some col.) ; |
Dimensions | 26 cm. |
500 ## - GENERAL NOTE | |
General note | PART 1: OVERVIEW OF ACCOUNTING AND ITS THEORETICAL FOUNDATION<br/><br/>FINANCIAL REPORTING AND THE ACCOUNTING PROFESSION<br/>accounting and financial reporting<br/>the accounting profession<br/>e.tc<br/><br/>A CONCEPTUAL FRAMEWORK OF ACCOUNTING<br/>need for conceptual framework<br/>nature and components of the FASB's conceptual framework<br/>e.tc<br/><br/>REVIEW OF THE ACCOUNTING PROCESS<br/>overview of the accounting process<br/>accrual versus cash basis accounting<br/>e.tc<br/><br/>THE INCOME STATEMENT<br/>importance of recognizing, measuring and reporting income<br/>income determination<br/>e.tc<br/><br/>THE BALANCE SHEET<br/>usefulness of the balance sheet<br/>elements of the balance sheet<br/>e.tc<br/><br/>STATEMENT OF CASH FLOWS<br/>historical perspective<br/>purposes of a statement of cash flows<br/>e.tc<br/><br/>THE TIME VALUE OF MONEY : ACCOUNTING APPLICATIONS<br/>the time value of money concept<br/>computing the amount of interest<br/>e.tc<br/><br/>PART 2: COMPONENTS OF FINANCIAL STATEMENTS<br/><br/>CASH AND RECEIVABLES<br/>cash<br/>receivables<br/>e.tc<br/><br/>INVENTORIES: ESTIMATION AND NONCOST VALUATION PROCEDURES<br/>nature of inventory<br/>inventory systems<br/>e.tc<br/><br/>NONCURRENT OPERATING ASSETS: ACQUISITION<br/>classification of noncurrent operating assets<br/>recording acquisition of noncurrent operating assets<br/>e.tc<br/><br/>NONCURRENT OPERATING ASSETS: UTILIZATION AND RETIREMENT<br/>depreciation of noncurrent operating assets<br/>amortization of intangibles<br/>e.tc<br/><br/>LIABILITIES: CURRENT AND CONTINGENT<br/>definition of liabilities<br/>classification and measurement of liabilities<br/>e.tc<br/><br/>LONG TERM DEBT<br/>financing with long-term debt<br/>accounting for bonds<br/>e.tc<br/><br/>OWNERS' EQUITY: CONTRIBUTED CAPITAL<br/>nature and classification of capital stock<br/>issuance of capital stock<br/>e.tc<br/><br/>OWNERS' EQUITY: RETAINED EARNINGS<br/>factors affecting retained earnings<br/>accounting for dividends<br/>e.tc<br/><br/>INVESTMENTS IN DEBT AND EQUITY SECURITIES<br/>purchase of securities<br/>recognition of revenue from investments<br/>e.tc<br/><br/>PART 3: SPECIAL PROBLEMS IN INCOME DETERMAINATION<br/><br/>COMPLEXITIES OF REVENUE RECOGNITION<br/>Revenue recognition prior to delivery of goods and performance of services<br/>revenue recognition after delivery<br/>e.tc<br/><br/>ACCOUNTING FOR LEASES<br/>economic advantages of leasing<br/>nature of leases<br/>e.tc<br/><br/>ACCOUNTING CHANGES AND ERROR CORRECTIONS<br/>accounting changes<br/>error corrections<br/>e.tc<br/><br/>PART 4: OTHER DIMENSIONS OF FINANCIAL REPORTING<br/><br/>FINANCAIL REPORTING AND ANALYSIS<br/>objectives of financial statement analysis<br/>analytical procedures<br/>e.tc<br/><br/> |
504 ## - BIBLIOGRAPHY, ETC. NOTE | |
Bibliography, etc. note | Includes indexes. |
650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
Topical term or geographic name entry element | Accounting. |
700 ## - ADDED ENTRY--PERSONAL NAME | |
Personal name | Smith, Jay M. |
942 ## - ADDED ENTRY ELEMENTS (KOHA) | |
Source of classification or shelving scheme | Dewey Decimal Classification |
Koha item type | Book Open Access |
Edition | 12th edition |
Classification part | 657.044 |
Item part | 1 |
Call number prefix | INT |
Call number suffix | 657.044 INT |
Withdrawn status | Lost status | Source of classification or shelving scheme | Damaged status | Not for loan | Home library | Current library | Date acquired | Source of acquisition | Inventory number | Total Checkouts | Full call number | Barcode | Date last seen | Copy number | Price effective from | Koha item type |
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Dewey Decimal Classification | Engineering Library | Engineering Library | 07/03/2021 | Donation | 0015376 | 657.044 INT 1 | BUML24021286 | 07/03/2021 | 1 | 07/03/2021 | Book Open Access |