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  <titleInfo>
    <title>Financial accounting</title>
  </titleInfo>
  <name type="personal">
    <namePart>Harrison, Walter T.</namePart>
    <role>
      <roleTerm authority="marcrelator" type="text">creator</roleTerm>
    </role>
  </name>
  <name type="personal">
    <namePart>Horngren, Charles T.</namePart>
  </name>
  <typeOfResource>text</typeOfResource>
  <originInfo>
    <place>
      <placeTerm type="code" authority="marccountry">xxu</placeTerm>
    </place>
    <place>
      <placeTerm type="text">New Jersey</placeTerm>
    </place>
    <publisher>Prentice Hall</publisher>
    <dateIssued>2005</dateIssued>
    <issuance>monographic</issuance>
  </originInfo>
  <language>
    <languageTerm authority="iso639-2b" type="code">eng</languageTerm>
  </language>
  <physicalDescription>
    <form authority="marcform">print</form>
    <extent>xxx, 720 p.: ill.; 26cm.</extent>
  </physicalDescription>
  <tableOfContents>Contents: The Financial statements -- Transaction analysis -- Using accrual accounting to measure income -- Internal control and cash -- Short- term investments and receivables -- Merchandise inventory and cost of goods sold -- Plant assets, natural resources, and intangibles -- Current and long-term liabilities -- Stockholders equity -- Long-term investments &amp; international operations -- The Income statement &amp; the statement of stockholders equity -- The Statement of cash flows -- Financial statement analysis -- Appendix A: YUM brands annual report -- Appendix B: Pier 1 imports annual report 2004 -- Appendix C: Time value of money: future value and present value -- Appendix D: Typical charts of accounts for different types of businesses -- Appendix E: Summary of generally accepted accounting principles -- Appendix F: Check Figures. </tableOfContents>
  <note type="statement of responsibility">Walter T. Harrison</note>
  <note>Includes index.</note>
  <subject>
    <topic>Accounting</topic>
  </subject>
  <classification authority="lcc">HF5635.H24</classification>
  <identifier type="isbn">0131499459</identifier>
  <recordInfo>
    <recordCreationDate encoding="marc">120530</recordCreationDate>
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