01745nam a22001577a 4500008004100000020001500041050001500056100002400071245005300095250000800148260003700156300002700193500002000220505133100240650001601571120611t        xxu||||| |||| 00| 0 eng d  a077473096x  aHF5635.P75  aWalgenbach, Paul H.  aPrinciples of accounting. /cPaul H. Walgenbach,  a1st  aToronto:bHarcourt Brace,c1988.  a1105 p.:bill.;c25cm.  aIncludes index.  aContents: The Basic framework of accounting --  Accounting: an information system -- The Double-entry accounting system -- The Accounting cycle -- The Accounting cycle concluded -- Merchandising operations -- Data processing: manual and electronic systems -- Accounting for assets and current liabilities: Internal control, cash and short-term investments -- Trade accounts and notes -- Inventories -- Plant assets: measurement and depreciation -- Plant asset disposals, natural resources and intangible assets  -- Current liabilities and payroll accounting -- Accounting principles and financial statement disclosures -- Partnership and corporation accounting: Partnership accounting -- Corporations: organization and capital stock -- Corporations: earnings disclosure, dividends and retained earnings -- Long-term liabilities and bond investments -- Intercorporate investments -- Analysis of cash flows and of financial statements : Statement of changes in financial position -- Analysis and interpretation of finanical statements -- Accounting in manufacturing companies: Accounting  for manufacturing  operations -- Cost accounting systems: process costing -- Planning, control and decision making: Cost- volume-profit relationships -- Special analyses for management -- Budgeting and standard costs -- Capital budgeting.   aAccounting.