Rosen, L.S. creator text xxu Canada Prentice Hall c1986 monographic eng

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xvi, 608p.: ill.; 24cm. Contents: Purposes of financial accounting -- Financial statements: measuring capital and income -- The Bookkeeping cycle -- Accrual accounting and adjusting entries -- Appendix A: Adjusting and correcting journal entries -- Appendix B: Work sheets and working papers -- Measuring income and liquidity -- Objectives of accounting -- Revenue recognition -- Financial accounting concepts -- Cash, receivables and discounting -- Inventory applications -- Long-lived asset applications -- Creditors and liabilities -- Using financial statements -- Owners' equity -- Intercorporate investments and business combinations -- Statement of changes in finacial position -- Current cost accounting and general price-level restatements -- Appendix: Present value tables. L.S. Rosen Accounting HF5635.R72 0130013897 120813