<?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>Accounting: the basis for business decisions</title>
  </titleInfo>
  <name type="personal">
    <namePart>Meigs, Walter B.</namePart>
    <role>
      <roleTerm authority="marcrelator" type="text">creator</roleTerm>
    </role>
  </name>
  <name type="personal">
    <namePart>Mosich, A. N.</namePart>
  </name>
  <name type="personal">
    <namePart>Johnson, J. David</namePart>
  </name>
  <name type="personal">
    <namePart>Blazouske, J. David</namePart>
  </name>
  <typeOfResource>text</typeOfResource>
  <originInfo>
    <place>
      <placeTerm type="code" authority="marccountry">xxu</placeTerm>
    </place>
    <place>
      <placeTerm type="text">Toronto</placeTerm>
    </place>
    <publisher> McGraw-Hill Ryerson</publisher>
    <dateIssued>1976</dateIssued>
    <issuance>monographic</issuance>
  </originInfo>
  <language>
    <languageTerm authority="iso639-2b" type="code">eng</languageTerm>
  </language>
  <physicalDescription>
    <form authority="marcform">print</form>
    <extent>xxii, 950 p. :   ill. ; 25 cm.</extent>
  </physicalDescription>
  <tableOfContents>Contents: Accounting : The Basis for business decisions -- Recording changes in financial condition -- Measuring business income -- Complete of the accounting cycle -- Accounting for purchases and sales of merchandise -- Control procedures in a merchandising business -- Data processing systems : Manual, Mechanical, and eclectronic : Manual data processing -- Mechanical data processing -- Electronic data processing -- The Control of cash transactions -- Receivables and payables -- Inventories -- Plant and equipment : Depreciation -- Plant and equipment , natural resources and intangibles -- Payroll accounting -- Accounting principles -- Partnerships -- Corporations: Organization and operation -- Corporations: Earnings per share , retained earnings and dividends -- Corporations : Bonds payable and investments in corporate securities -- Corporations : Consolidated statements -- Income taxes and business decisions -- Analysis and interpretation of financial statements -- Statement of changes in financial position: Funds flow analysis -- Responsibility accounting : Departments and branches -- Accounting for manufacturing operations -- Cost accounting systems -- Managerial control : standard costs and budgeting -- Cost - Revenue analysis for decision making -- Other uses by management of accounting -- Solutions to demonstration problems -- Selected financial statements of well - known corporations</tableOfContents>
  <note type="statement of responsibility">Walter B. Meigs</note>
  <subject>
    <topic>Accounting</topic>
  </subject>
  <classification authority="lcc">HF5635.M49</classification>
  <identifier type="isbn">0070824207 : 9780070824201</identifier>
  <recordInfo>
    <recordCreationDate encoding="marc">120607</recordCreationDate>
  </recordInfo>
</mods>
