01152nam a22001457a 4500008004100000020001500041050001800056100001900074245005900093260005000152300003000202500002000232505072700252650002700979120614t        xxu||||| |||| 00| 0 eng d  a0471881503  aHF5681.B2 T73  aTracy, John A.  aFundamentals of financial accounting. /cJohn A. Tracy  aNew York:bJohn Wiley and Sons, Inc.,cc1974.  axi, 619 p.:bill.;c24cm.  aIncludes index.  aContents: Nature and uses of financial statements -- Basic transactions and tools of financial accounting -- The Accounting recordkeeping cycle -- Preparing financial financial statements from accounts introduction -- Receivables and revenue -- Inventories and cost of goods sold expense -- Fixed assets and depreciation expense -- Other assets and other expense -- Liabilities and interest expense -- Legal organization of business enterprise: the corporation -- Reporting net income and stockholders' equity -- Interpretation of financial statements -- Principles, concepts, and limitations of financial statement accounting -- Income taxation -- Financial statements and footnotes from caterpillar's 1970 annual report.  bFinancial statements.