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    <subfield code="a">Hermanson, Roger H.</subfield>
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    <subfield code="a">Financial accounting: a business perspective. /</subfield>
    <subfield code="c">Roger H. Hermanson and James Don Edwards.</subfield>
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    <subfield code="a">7th ed.</subfield>
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    <subfield code="a">Includes index</subfield>
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    <subfield code="a">Contents: The Accounting environment -- Accounting: the language of business -- Accounting and its use in business decisions -- Processing information for decisions and establishing accounting policy -- Recording business transactions -- Adjustments for financial reporting -- Completing the accounting cycle -- Accounting theory underlying financial accounting -- Merchandising transaction: introduction to inventories and classified income statement -- Measuring and reporting inventories -- Management's perspectives in accounting for resources -- Control of cash -- Receivables and payables -- Property, plant, and eqipment -- Plant asset disposals, natural resources, and intangible assets -- Sources of equity capital for management's use in producing revenue -- Stockholders' equity: classes of capital stock -- Corporations: paid-in capital, retained earnings, dividends, and treasury stock -- Stock investments: cost, equity, consolidations; international accounting -- Long-term financing: bonds -- Analysis of financial statements: using the statement of cash flows -- Analysis using the statement of cash flows -- Analysis using the statement of cash flows -- Analysis and interpretation of financial statements -- Check figures -- Appendix: Compound interest and annuity.</subfield>
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