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  <titleInfo>
    <title>Fundamental accounting principles</title>
  </titleInfo>
  <name type="personal">
    <namePart>Larson, Kermit D.</namePart>
    <role>
      <roleTerm authority="marcrelator" type="text">creator</roleTerm>
    </role>
  </name>
  <name type="personal">
    <namePart>Wild, John J.</namePart>
  </name>
  <name type="personal">
    <namePart>Chiappetta, Barbara</namePart>
  </name>
  <typeOfResource>text</typeOfResource>
  <originInfo>
    <place>
      <placeTerm type="code" authority="marccountry">xxu</placeTerm>
    </place>
    <place>
      <placeTerm type="text">New York</placeTerm>
    </place>
    <publisher>McGraw Hill</publisher>
    <dateIssued>c1999</dateIssued>
    <edition>15th ed.</edition>
    <issuance>monographic</issuance>
  </originInfo>
  <language>
    <languageTerm authority="iso639-2b" type="code">eng</languageTerm>
  </language>
  <physicalDescription>
    <form authority="marcform">print</form>
    <extent>xxxii, 1121 p.: ill. 28cm.</extent>
  </physicalDescription>
  <tableOfContents>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.</tableOfContents>
  <note type="statement of responsibility">Kermit D. Larson, John J. Wild and Barbara Chiappetta.</note>
  <note>Includes index.</note>
  <subject>
    <topic>Accounting</topic>
  </subject>
  <classification authority="lcc">HF5635.L32</classification>
  <identifier type="isbn">0071158189</identifier>
  <recordInfo>
    <recordCreationDate encoding="marc">120605</recordCreationDate>
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