<?xml version="1.0" encoding="UTF-8"?>
<record
    xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance"
    xsi:schemaLocation="http://www.loc.gov/MARC21/slim http://www.loc.gov/standards/marcxml/schema/MARC21slim.xsd"
    xmlns="http://www.loc.gov/MARC21/slim">

  <leader>02331cam a2200325 a 4500</leader>
  <controlfield tag="001">4018103</controlfield>
  <controlfield tag="005">20210414113951.0</controlfield>
  <controlfield tag="008">970815s1998    maua     b    001 0 eng  </controlfield>
  <datafield tag="010" ind1=" " ind2=" ">
    <subfield code="a">   97039530 </subfield>
  </datafield>
  <datafield tag="020" ind1=" " ind2=" ">
    <subfield code="a">0070119015 (acidfree paper)</subfield>
  </datafield>
  <datafield tag="035" ind1=" " ind2=" ">
    <subfield code="a">(DLC)   97039530</subfield>
  </datafield>
  <datafield tag="040" ind1=" " ind2=" ">
    <subfield code="a">DLC</subfield>
    <subfield code="c">DLC</subfield>
    <subfield code="d">DLC</subfield>
  </datafield>
  <datafield tag="050" ind1="0" ind2="0">
    <subfield code="a">HF5635.C474</subfield>
  </datafield>
  <datafield tag="082" ind1="0" ind2="0">
    <subfield code="a">657/.044</subfield>
    <subfield code="2">21</subfield>
  </datafield>
  <datafield tag="100" ind1="1" ind2=" ">
    <subfield code="a">Chasteen, Lanny G.,</subfield>
    <subfield code="d">1942-</subfield>
  </datafield>
  <datafield tag="245" ind1="1" ind2="0">
    <subfield code="a">Intermediate accounting. /</subfield>
    <subfield code="c">Lanny G. Chasteen, Richard E. Flaherty, Melvin C. O'Connor.</subfield>
  </datafield>
  <datafield tag="250" ind1=" " ind2=" ">
    <subfield code="a">6th ed.</subfield>
  </datafield>
  <datafield tag="260" ind1=" " ind2=" ">
    <subfield code="a">Boston :</subfield>
    <subfield code="b">Irwin McGraw Hill,</subfield>
    <subfield code="c">c1998.</subfield>
  </datafield>
  <datafield tag="300" ind1=" " ind2=" ">
    <subfield code="a">xxxvii, 1284 p. :</subfield>
    <subfield code="b">col. ill. ;</subfield>
    <subfield code="c">28 cm.</subfield>
  </datafield>
  <datafield tag="500" ind1=" " ind2=" ">
    <subfield code="a">Includes index.</subfield>
  </datafield>
  <datafield tag="505" ind1=" " ind2=" ">
    <subfield code="a">Contents: Financial accounting and reporting: an introduction -- Financial accounting and reporting: a theoretical structure -- Accounting process: an overview -- The Income statement -- Balance sheet (statement of financial position) -- The Statement of cash flows  -- Revenue recognition and income determinantion -- Cash, current receivables and payables and contigencies -- Inventory valuation: determining cost and using cost flow assumptions -- 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 instrument: equity securities -- Financial instruments: debt securities -- Leases -- Pensions and other postretirement benefits -- Accounting for income taxes -- Stockholders' equity -- Accounting changes and error analysis -- Earnings per share -- Revisiting the statement of cash flows; additional disclosure topics -- Concepts of present and future value -- General electric annual report 1995.</subfield>
  </datafield>
  <datafield tag="650" ind1=" " ind2="0">
    <subfield code="a">Accounting.</subfield>
  </datafield>
  <datafield tag="700" ind1="1" ind2=" ">
    <subfield code="a">Flaherty, Richard E.,</subfield>
    <subfield code="d">1944-</subfield>
  </datafield>
  <datafield tag="700" ind1="1" ind2=" ">
    <subfield code="a">O'Connor, Melvin C.</subfield>
  </datafield>
  <datafield tag="856" ind1="4" ind2="2">
    <subfield code="3">Publisher description</subfield>
    <subfield code="u">http://www.loc.gov/catdir/description/mh023/97039530.html</subfield>
  </datafield>
  <datafield tag="856" ind1="4" ind2="1">
    <subfield code="3">Table of contents</subfield>
    <subfield code="u">http://www.loc.gov/catdir/toc/mh022/97039530.html</subfield>
  </datafield>
  <datafield tag="906" ind1=" " ind2=" ">
    <subfield code="a">7</subfield>
    <subfield code="b">cbc</subfield>
    <subfield code="c">orignew</subfield>
    <subfield code="d">1</subfield>
    <subfield code="e">ocip</subfield>
    <subfield code="f">19</subfield>
    <subfield code="g">y-gencatlg</subfield>
  </datafield>
  <datafield tag="942" ind1=" " ind2=" ">
    <subfield code="2">lcc</subfield>
    <subfield code="c">BK</subfield>
  </datafield>
  <datafield tag="999" ind1=" " ind2=" ">
    <subfield code="c">1040</subfield>
    <subfield code="d">8540</subfield>
  </datafield>
  <datafield tag="952" ind1=" " ind2=" ">
    <subfield code="0">0</subfield>
    <subfield code="1">0</subfield>
    <subfield code="2">lcc</subfield>
    <subfield code="4">0</subfield>
    <subfield code="7">0</subfield>
    <subfield code="a">WIUC-1</subfield>
    <subfield code="b">WIUC-1</subfield>
    <subfield code="c">GEN</subfield>
    <subfield code="d">2012-05-31</subfield>
    <subfield code="l">0</subfield>
    <subfield code="o">HF5635.C474</subfield>
    <subfield code="p">2697/12</subfield>
    <subfield code="r">2012-05-31 00:00:00</subfield>
    <subfield code="t">1</subfield>
    <subfield code="w">2012-05-31</subfield>
    <subfield code="y">BK</subfield>
  </datafield>
  <datafield tag="952" ind1=" " ind2=" ">
    <subfield code="0">0</subfield>
    <subfield code="1">0</subfield>
    <subfield code="2">lcc</subfield>
    <subfield code="4">0</subfield>
    <subfield code="7">0</subfield>
    <subfield code="a">WIUC-1</subfield>
    <subfield code="b">WIUC-1</subfield>
    <subfield code="c">GEN</subfield>
    <subfield code="d">2012-05-31</subfield>
    <subfield code="l">0</subfield>
    <subfield code="o">HF5635.C4741</subfield>
    <subfield code="p">2698/12</subfield>
    <subfield code="r">2012-05-31 00:00:00</subfield>
    <subfield code="t">2</subfield>
    <subfield code="w">2012-05-31</subfield>
    <subfield code="y">BK</subfield>
  </datafield>
  <datafield tag="952" ind1=" " ind2=" ">
    <subfield code="0">0</subfield>
    <subfield code="1">0</subfield>
    <subfield code="2">lcc</subfield>
    <subfield code="4">0</subfield>
    <subfield code="7">0</subfield>
    <subfield code="a">WIUC-1</subfield>
    <subfield code="b">WIUC-1</subfield>
    <subfield code="c">GEN</subfield>
    <subfield code="d">2012-05-31</subfield>
    <subfield code="l">0</subfield>
    <subfield code="o">HF5635.C4742</subfield>
    <subfield code="p">2699/12</subfield>
    <subfield code="r">2012-05-31 00:00:00</subfield>
    <subfield code="t">3</subfield>
    <subfield code="w">2012-05-31</subfield>
    <subfield code="y">BK</subfield>
  </datafield>
  <datafield tag="952" ind1=" " ind2=" ">
    <subfield code="0">0</subfield>
    <subfield code="1">0</subfield>
    <subfield code="2">lcc</subfield>
    <subfield code="4">0</subfield>
    <subfield code="7">0</subfield>
    <subfield code="a">WIUC-1</subfield>
    <subfield code="b">WIUC-1</subfield>
    <subfield code="c">GEN</subfield>
    <subfield code="d">2012-05-31</subfield>
    <subfield code="l">0</subfield>
    <subfield code="o">HF5635.C4743</subfield>
    <subfield code="p">2700/12</subfield>
    <subfield code="r">2012-05-31 00:00:00</subfield>
    <subfield code="t">4</subfield>
    <subfield code="w">2012-05-31</subfield>
    <subfield code="y">BK</subfield>
  </datafield>
  <datafield tag="952" ind1=" " ind2=" ">
    <subfield code="0">0</subfield>
    <subfield code="1">0</subfield>
    <subfield code="2">lcc</subfield>
    <subfield code="4">0</subfield>
    <subfield code="7">0</subfield>
    <subfield code="a">WIUC-1</subfield>
    <subfield code="b">WIUC-1</subfield>
    <subfield code="c">GEN</subfield>
    <subfield code="d">2012-05-31</subfield>
    <subfield code="l">0</subfield>
    <subfield code="o">HF5635.C4744</subfield>
    <subfield code="p">2701/12</subfield>
    <subfield code="r">2012-05-31 00:00:00</subfield>
    <subfield code="t">5</subfield>
    <subfield code="w">2012-05-31</subfield>
    <subfield code="y">BK</subfield>
  </datafield>
</record>
