TY - BOOK AU - Tracy, John A. TI - Fundamentals of financial accounting. SN - 0471881503 AV - HF5681.B2 T73 PY - 1974/// CY - New York PB - John Wiley and Sons, Inc. KW - Financial statements. N1 - Includes index; 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 ER -