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  <titleInfo>
    <title>Intermediate accounting</title>
  </titleInfo>
  <name type="personal">
    <namePart>Dyckman, Thomas R.</namePart>
    <role>
      <roleTerm authority="marcrelator" type="text">creator</roleTerm>
    </role>
  </name>
  <name type="personal">
    <namePart>Davis, Charles J.</namePart>
  </name>
  <name type="personal">
    <namePart>Dukes, Roland E.</namePart>
  </name>
  <typeOfResource>text</typeOfResource>
  <originInfo>
    <place>
      <placeTerm type="code" authority="marccountry">xxu</placeTerm>
    </place>
    <place>
      <placeTerm type="text">Boston</placeTerm>
    </place>
    <publisher>McGraw Hill</publisher>
    <dateIssued>2001</dateIssued>
    <edition>5th ed. vol 1</edition>
    <issuance>monographic</issuance>
  </originInfo>
  <language>
    <languageTerm authority="iso639-2b" type="code">eng</languageTerm>
  </language>
  <physicalDescription>
    <form authority="marcform">print</form>
    <extent>xxiv, 711 + various pagings : ill.; 29 cm.</extent>
  </physicalDescription>
  <tableOfContents>Contents : The Environment of accounting -- The FASB's conceptual framework of accounting -- The Accounting information processing system -- The Income statement and the retained earnings statement -- The Balance sheet and the statement of cash flows -- Concepts of future and present value -- Revenue and expense recognition -- Cash and receivables -- Inventory : Basic valuation methods -- Inventory : Alternative valuation methods -- Operational assets: Depreciation and impairment -- Intangible assets and natural resources -- Investments in debt and equity securities.</tableOfContents>
  <note type="statement of responsibility">Thomas R. Dyckman, Charles J. Davis and Roland E. Dukes</note>
  <note>Includes index.</note>
  <subject>
    <topic>Accounting</topic>
  </subject>
  <classification authority="lcc"> HF5635.D98</classification>
  <relatedItem type="series">
    <titleInfo>
      <title>Volume 1</title>
      <partNumber>Chapters 1 - 14</partNumber>
    </titleInfo>
  </relatedItem>
  <identifier type="isbn">0072412224</identifier>
  <recordInfo>
    <recordCreationDate encoding="marc">120531</recordCreationDate>
    <recordChangeDate encoding="iso8601">20210414113952.0</recordChangeDate>
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