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    <subfield code="a">Larson, Kermit D.</subfield>
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    <subfield code="a">Fundamental accounting principles. /</subfield>
    <subfield code="c">Kermit D. Larson, John J. Wild and Barbara Chiappetta.</subfield>
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    <subfield code="a">15th ed.</subfield>
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    <subfield code="a">New York:</subfield>
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    <subfield code="a">Includes index.</subfield>
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    <subfield code="a">Contents: Accounting in the information age -- Financial statements and accounting transactions -- Analyzing and recording transactions -- Adjusting accounts for financial statements -- Appendix 4A: Alternatives in accounting for prepaids -- Appendix 4B: Work sheet formal for adjusted trial balance -- Completing the accounting cycle -- Appendix 5A: Reversing entries and accounting numbering -- Accounting for merchandising activities -- Appendix 6A: Periodic and perpetual inventory systems: accounting comparisons -- Merchandise inventories and cost of sales -- Appendix 7A: Assigning costs to inventory-periodic systems -- Accounting information systems -- Appendix 8A: special journals under a perpetual systems -- Internal control and cash -- Receivables and short-term investments -- Plant assets, natural resources, and intangible assets -- Current and long-term liabilities -- Appendix 12A: payroll records, and procedures -- Partnerships and corporations -- Corporate reporting: dividends, stock, and income -- Bonds and long-term notes payable -- Appendix 15A: present values of bonds and notes -- Long-term investments and international accounting -- Reporting and analyzing cash flows -- Appendix 17A: Using a spreadsheet to prepare the statement of cash flows -- Analyzing financial statements -- Managerial accounting concepts and principles -- Manufacturing and job order cost accounting -- Apendix 20A: General accounting system for manufacturing activities -- Process cost accounting -- Cost allocation and performance measurement -- Cost-volume-profit analysis -- Master budgets and planning -- Appendix 24 A: Production and manufacturing budgets -- Flexible budgets and standard costs -- Capital budgeting and managerial decisions -- Appendix A: Financial statements -- Appendix B: Accounting concepts and alternative valuations -- Appendix C: Present and future values.</subfield>
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