Intermediate accounting / (Record no. 4800)

MARC details
000 -LEADER
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
Holdings
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
    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