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    <subfield code="a">Contents: 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.</subfield>
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