<?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>Principles of accounting</title>
  </titleInfo>
  <name type="personal">
    <namePart>Walgenbach, Paul H.</namePart>
    <role>
      <roleTerm authority="marcrelator" type="text">creator</roleTerm>
    </role>
  </name>
  <typeOfResource>text</typeOfResource>
  <originInfo>
    <place>
      <placeTerm type="code" authority="marccountry">xxu</placeTerm>
    </place>
    <place>
      <placeTerm type="text">Toronto</placeTerm>
    </place>
    <publisher>Harcourt Brace</publisher>
    <dateIssued>1988</dateIssued>
    <edition>1st</edition>
    <issuance>monographic</issuance>
  </originInfo>
  <language>
    <languageTerm authority="iso639-2b" type="code">eng</languageTerm>
  </language>
  <physicalDescription>
    <form authority="marcform">print</form>
    <extent>1105 p.: ill.; 25cm.</extent>
  </physicalDescription>
  <tableOfContents>Contents: 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. </tableOfContents>
  <note type="statement of responsibility">Paul H. Walgenbach,</note>
  <note>Includes index.</note>
  <subject>
    <topic>Accounting</topic>
  </subject>
  <classification authority="lcc">HF5635.P75</classification>
  <identifier type="isbn">077473096x</identifier>
  <recordInfo>
    <recordCreationDate encoding="marc">120611</recordCreationDate>
  </recordInfo>
</mods>
