TY - BOOK AU - Meigs, Robert F. AU - Meigs, Walter B. AU - Meigs, Mary A. TI - Financial accounting. SN - 0070433445 AV - HF5635.M492 PY - 1995/// CY - New York PB - Mcgraw- Hill N1 - Includes index; 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 ER -