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  <titleInfo>
    <title>Fundamental accounting principles</title>
  </titleInfo>
  <name type="personal">
    <namePart>Larson, Kermit D.</namePart>
    <role>
      <roleTerm authority="marcrelator" type="text">creator</roleTerm>
    </role>
  </name>
  <name type="personal">
    <namePart>Wild, John J.</namePart>
  </name>
  <name type="personal">
    <namePart>Chiappetta, Barbara</namePart>
  </name>
  <typeOfResource>text</typeOfResource>
  <originInfo>
    <place>
      <placeTerm type="code" authority="marccountry">xxu</placeTerm>
    </place>
    <place>
      <placeTerm type="text">London</placeTerm>
    </place>
    <publisher>Irwin McGraw Hill</publisher>
    <dateIssued>c1999</dateIssued>
    <edition>15th ed.</edition>
    <issuance>monographic</issuance>
  </originInfo>
  <language>
    <languageTerm authority="iso639-2b" type="code">eng</languageTerm>
  </language>
  <physicalDescription>
    <form authority="marcform">print</form>
    <extent>xxxii, 1136p+various pagings.: ill. ; 28cm.</extent>
  </physicalDescription>
  <tableOfContents>Contents: Financial reporting and the accounting cycle: Accounting in the information age -- Financial statements and accounting transactions -- Analyzing and recording transactions -- Adjusting accounts for financial statements -- Completing the accounting cycle -- Accounting for operating activities: Accounting for mechandising activities -- Merchandise inventories and cost of sales -- Accounting information systems -- Accounting for investing and financing activities: Internal control and cash -- Receivables and short-term investments -- Plant assets, natural resources, and intangible assets -- Current and long-term liabilities -- Accounting for partnerships and corporations: Partnerships and corporations -- Corporate reporting: dividends, stock and income -- Bonds and long-term notes payable -- Long-term investments and international accounting -- Analysis of accounting information: Reporting and analyzing cash flows -- Analyzing financial statements -- Managerial accounting and product costing: Managerial accounting concepts and principles -- Manufacturing and job order cost accounting -- Process cost accounting -- Cost allocation and performance measurement -- Cost planning and control: Cost-volume-profit analysis -- Master budgets and planning -- Flexible budgets and standard costs -- Strategic analysis in managerial and cost accounting: Capital budgeting and managerial decisions -- Appendix A: financial statements -- Appendix B: accounting concepts and alternative valuations -- Appendix C: present and future values.</tableOfContents>
  <note type="statement of responsibility">Kermit D. Larson, John J. Wild and Barbara Chiappetta</note>
  <note>Includes index</note>
  <subject>
    <topic>Accounting</topic>
  </subject>
  <classification authority="lcc">HF56.35.L32</classification>
  <identifier type="isbn">0071158189</identifier>
  <recordInfo>
    <recordCreationDate encoding="marc">120814</recordCreationDate>
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