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  <titleInfo>
    <title>Fundamental financial accounting concepts</title>
  </titleInfo>
  <name type="personal">
    <namePart>Edmonds, Thomas P.</namePart>
    <role>
      <roleTerm authority="marcrelator" type="text">creator</roleTerm>
    </role>
  </name>
  <name type="personal">
    <namePart>McNair, Frances</namePart>
  </name>
  <name type="personal">
    <namePart>Olds, Philip R.</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>c2000</dateIssued>
    <edition>5th ed.</edition>
    <issuance>monographic</issuance>
  </originInfo>
  <language>
    <languageTerm authority="iso639-2b" type="code">eng</languageTerm>
  </language>
  <physicalDescription>
    <form authority="marcform">print</form>
    <extent>xxx,671 p: ill.; 28cm.</extent>
  </physicalDescription>
  <tableOfContents>Contents: Elements of financial statements -- Accounting for accruals -- Accounting for deferrals -- The Double-entry accounting system -- Accounting for merchandising businesses -- Accounting for merchandising business-advanced topics -- Internal control and accounting for cash -- Accounting for accruals-advanced topics: receivables and payables -- Accounting for long-term operational assets -- Accounting for long-term debt -- Accounting for equity transactions -- Statement of cash flows -- Appendix A: Accessing the EDGAR database through the internet -- Appendix B: Topps annual report 2003 -- Appendix C: Summary of financial ratios -- Appendix D: Annual report and financial statement analysis projects.</tableOfContents>
  <note type="statement of responsibility">Thomas Edmonds, Frances M. McNair and Philip R. Olds.</note>
  <note>Includes index</note>
  <subject>
    <topic>Accounting</topic>
  </subject>
  <classification authority="lcc">HF5635.F95</classification>
  <identifier type="isbn">0072299037</identifier>
  <recordInfo>
    <recordCreationDate encoding="marc">120605</recordCreationDate>
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