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  <titleInfo>
    <title>Financial accounting</title>
  </titleInfo>
  <name type="personal">
    <namePart>Meigs, Robert F.</namePart>
    <role>
      <roleTerm authority="marcrelator" type="text">creator</roleTerm>
    </role>
  </name>
  <name type="personal">
    <namePart>Meigs, Walter B.</namePart>
  </name>
  <name type="personal">
    <namePart>Meigs, Mary A.</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>1995</dateIssued>
    <issuance>monographic</issuance>
  </originInfo>
  <language>
    <languageTerm authority="iso639-2b" type="code">eng</languageTerm>
  </language>
  <physicalDescription>
    <form authority="marcform">print</form>
    <extent>xxii, 685 + various pagings: ill.; 26cm.</extent>
  </physicalDescription>
  <tableOfContents>Contents: Accounting: The Language of business -- Recording changing in financial position -- Measuring business income and completion of the accounting cycle -- Year  end -- Merchandising activities, accounting systems, and financial statement analysis -- Accounting for merchandising activities -- Accounting systems, internal control and audits -- Introduction to financial statment analysis and the statement of cash flows -- Accounting for assets -- Financial assets -- Inventories and the cost of goods sold -- Plant assets and depreciation -- Accounting for liabilities and owners' equity -- Owners' equity : sole proprietorships, partnerships, and corporations -- Reporting unusual events and special equity transactions -- Measuring cash flows -- Accounting concepts, professional judgement, and ethical conduct -- Appendix A: Annual reports of toys -- Appendix B: Manual special journal -- Appendix C: Applications of present value -- International accounting and foriegn currency transactions -- Income taxes and business decisions --Appendix F: Analysis and interpretation of financial statements: a second look.</tableOfContents>
  <note type="statement of responsibility">Robert F. Meigs</note>
  <note>Includes index.</note>
  <classification authority="lcc">HF5635.M492</classification>
  <identifier type="isbn">0070433445</identifier>
  <recordInfo>
    <recordCreationDate encoding="marc">120605</recordCreationDate>
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