<?xml version="1.0" encoding="UTF-8"?>
<record
    xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance"
    xsi:schemaLocation="http://www.loc.gov/MARC21/slim http://www.loc.gov/standards/marcxml/schema/MARC21slim.xsd"
    xmlns="http://www.loc.gov/MARC21/slim">

  <leader>01421nam a22001937a 4500</leader>
  <controlfield tag="008">121011t        xxu||||| |||| 00| 0 eng d</controlfield>
  <datafield tag="020" ind1=" " ind2=" ">
    <subfield code="a">1861528728</subfield>
  </datafield>
  <datafield tag="050" ind1=" " ind2=" ">
    <subfield code="a">HF5605.G74</subfield>
  </datafield>
  <datafield tag="100" ind1=" " ind2=" ">
    <subfield code="a">Gowthorpe, Catherine</subfield>
  </datafield>
  <datafield tag="245" ind1=" " ind2=" ">
    <subfield code="a">Business accounting and finance for non specialists. /</subfield>
    <subfield code="c">Catherine Gowthorpe</subfield>
  </datafield>
  <datafield tag="260" ind1=" " ind2=" ">
    <subfield code="a">Australia:</subfield>
    <subfield code="b">Thomson,</subfield>
    <subfield code="c">c2003.</subfield>
  </datafield>
  <datafield tag="300" ind1=" " ind2=" ">
    <subfield code="a">xvi, 640 p.:</subfield>
    <subfield code="c">26cm.</subfield>
  </datafield>
  <datafield tag="500" ind1=" " ind2=" ">
    <subfield code="a">Includes index.</subfield>
  </datafield>
  <datafield tag="505" ind1=" " ind2=" ">
    <subfield code="a">Contents: Business finance: Introduction to business organisations and finance -- Starting a business -- The Growing business -- Large businesses -- The Role of accounting in business -- Financial accounting: The Balance sheet -- The Profit and loss account -- Adjustments to the profit and loss account and balance sheet -- Adjustments to the profit and loss account and balance sheet -- The Accounts of manufacturing businesses -- Cash flow -- Financial reporting by limited companies -- Understanding financial reports: analysis of trends -- Understanding financial reports: using accounting ratios -- Management accounting: Management and cost accounting information -- Costing -- Budgeting -- Standard costing, flexible budgeting and variance analysis -- Marginal costing for decision making -- Pricing -- Capital investment decisions.</subfield>
  </datafield>
  <datafield tag="650" ind1=" " ind2=" ">
    <subfield code="b">Accounting  </subfield>
    <subfield code="x"> Problems, exercises, etc. </subfield>
  </datafield>
  <datafield tag="650" ind1=" " ind2=" ">
    <subfield code="a">Business enterprises </subfield>
    <subfield code="x"> Finance. </subfield>
  </datafield>
  <datafield tag="650" ind1=" " ind2=" ">
    <subfield code="a">Accountancy. </subfield>
  </datafield>
  <datafield tag="942" ind1=" " ind2=" ">
    <subfield code="2">lcc</subfield>
    <subfield code="c">BK</subfield>
  </datafield>
  <datafield tag="999" ind1=" " ind2=" ">
    <subfield code="c">2428</subfield>
    <subfield code="d">9928</subfield>
  </datafield>
  <datafield tag="952" ind1=" " ind2=" ">
    <subfield code="0">0</subfield>
    <subfield code="1">0</subfield>
    <subfield code="2">lcc</subfield>
    <subfield code="4">0</subfield>
    <subfield code="7">0</subfield>
    <subfield code="a">WIUC-1</subfield>
    <subfield code="b">WIUC-1</subfield>
    <subfield code="c">REF</subfield>
    <subfield code="d">2012-10-11</subfield>
    <subfield code="l">0</subfield>
    <subfield code="o">HF5605.G74</subfield>
    <subfield code="p">6281/12</subfield>
    <subfield code="r">2012-10-11 00:00:00</subfield>
    <subfield code="t">1</subfield>
    <subfield code="w">2012-10-11</subfield>
    <subfield code="y">BK</subfield>
  </datafield>
  <datafield tag="952" ind1=" " ind2=" ">
    <subfield code="0">0</subfield>
    <subfield code="1">0</subfield>
    <subfield code="2">lcc</subfield>
    <subfield code="4">0</subfield>
    <subfield code="7">0</subfield>
    <subfield code="a">WIUC-1</subfield>
    <subfield code="b">WIUC-1</subfield>
    <subfield code="c">REF</subfield>
    <subfield code="d">2012-10-11</subfield>
    <subfield code="l">0</subfield>
    <subfield code="o">HF5605.G741</subfield>
    <subfield code="p">6405/12</subfield>
    <subfield code="r">2012-10-11 00:00:00</subfield>
    <subfield code="t">2</subfield>
    <subfield code="w">2012-10-11</subfield>
    <subfield code="y">BK</subfield>
  </datafield>
</record>
