<?xml version="1.0" encoding="UTF-8"?>
<mods xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns="http://www.loc.gov/mods/v3" version="3.1" xsi:schemaLocation="http://www.loc.gov/mods/v3 http://www.loc.gov/standards/mods/v3/mods-3-1.xsd">
  <titleInfo>
    <title>Advanced accounting</title>
  </titleInfo>
  <name type="personal">
    <namePart>Maheshwari, S.N.</namePart>
    <role>
      <roleTerm authority="marcrelator" type="text">creator</roleTerm>
    </role>
  </name>
  <name type="personal">
    <namePart>Maheshwari, S. K.</namePart>
  </name>
  <typeOfResource>text</typeOfResource>
  <originInfo>
    <place>
      <placeTerm type="code" authority="marccountry">xxu</placeTerm>
    </place>
    <place>
      <placeTerm type="text">New Delhi</placeTerm>
    </place>
    <publisher>Vikas Publishing</publisher>
    <dateIssued>2004</dateIssued>
    <edition>9th edition</edition>
    <issuance>monographic</issuance>
  </originInfo>
  <language>
    <languageTerm authority="iso639-2b" type="code">eng</languageTerm>
  </language>
  <physicalDescription>
    <form authority="marcform">print</form>
    <extent>xvii/3.324p. : ill. ; 20cm.</extent>
  </physicalDescription>
  <tableOfContents>Contents: Company accounts : Introductory -- Shares and share capital -- Debentures -- Company statutory records -- Company final accounts -- Valuation of goodwill and shares -- Acquisition of business and profit prior to incorporation -- Internal reconstruction -- External reconstruction -- External reconstruction, amalgamation and absorbtion -- Company liquidation accounts -- Financial reporting for financial institutions -- Specific companies accounts: Insurance companies accounts -- Banking companies accounts -- Double account system -- Holding companies -- Holding companies -- Hotel companies accounts -- Accounts of government companies and statutory corporations -- Management accounting : Management accounting: nature and scope -- Financial statements: analysis and interpretation -- Funds flow statement -- Cash flow statement -- Accounting for price level changes -- Valuation of assets -- Human resource accounting -- Social cost benefit analysis -- Recent development in accounting.</tableOfContents>
  <note type="statement of responsibility">S.N. Maheshwari and S.K. Maheshwari</note>
  <note>Includes appendix</note>
  <subject>
    <topic> Accounting</topic>
  </subject>
  <classification authority="lcc">HF5635.M372</classification>
  <identifier type="isbn">8125916121</identifier>
  <recordInfo>
    <recordCreationDate encoding="marc">120606</recordCreationDate>
    <recordChangeDate encoding="iso8601">20210414113959.0</recordChangeDate>
  </recordInfo>
</mods>
