<?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>01877nam a22001697a 4500</leader>
  <controlfield tag="008">121012t        xxu||||| |||| 00| 0 eng d</controlfield>
  <datafield tag="020" ind1=" " ind2=" ">
    <subfield code="a">8125909788</subfield>
  </datafield>
  <datafield tag="050" ind1=" " ind2=" ">
    <subfield code="a">HF5635.M371</subfield>
  </datafield>
  <datafield tag="100" ind1=" " ind2=" ">
    <subfield code="a">Maheshwari, S.N.</subfield>
  </datafield>
  <datafield tag="245" ind1=" " ind2=" ">
    <subfield code="a">Problems and solutions in advanced accounting /</subfield>
    <subfield code="c">S.N. Maheshwari and S.K. Maheshwari</subfield>
  </datafield>
  <datafield tag="260" ind1=" " ind2=" ">
    <subfield code="a">India:</subfield>
    <subfield code="b">Vikas Publishing House Ltd.,</subfield>
    <subfield code="c">c2005.</subfield>
  </datafield>
  <datafield tag="300" ind1=" " ind2=" ">
    <subfield code="a">viii, 4.75p+various pagings</subfield>
    <subfield code="c">24cm.</subfield>
  </datafield>
  <datafield tag="505" ind1=" " ind2=" ">
    <subfield code="a">Contents: Accounting principles and processes: Journalising transactions -- Ledger posting and trial balance -- Sub-division of journal -- Negotiable instruments -- Bank reconciliation statement -- Final accounts -- Rectification of errors -- Depreciation, provisions and reserves -- Advanced final accounts -- Sectional and self balancing systems -- Account of non-trading institutions -- Single entry method -- Special accounting problems: Consignment accounts -- Joint venture account -- Account current and average due date -- Branch accounts -- Departmental accounts -- Hire purchase and instalment purchase systems -- Royalty accounts -- Inventory valuation -- Insurance claims -- Contract accounts -- Insolvency accounts -- Miscellaneous accounts -- Partnership accounts: Fundamentals -- Reconstitution of partnership firm-I -- Reconstitution of partnership firm-II -- Dissolution of partnership firm -- Recent examinations' problems: Sub-division of journal -- Bank reconciliation statement -- Final accounts -- Rectification of errors -- Depreciation -- Accounts of non-profit organisation -- Single entry system -- Consignment accounts -- Joint venture accounts -- Average due date -- Branch accounts -- Valuation of inventories -- Insurance claims -- Revenue recognition -- Investment accounts -- Container accounts -- Voyage accounts -- Partnership accounts.</subfield>
  </datafield>
  <datafield tag="650" ind1=" " ind2=" ">
    <subfield code="b">Accounting</subfield>
  </datafield>
  <datafield tag="700" ind1=" " ind2=" ">
    <subfield code="a">Maheswari, S.K.</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">2440</subfield>
    <subfield code="d">9940</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">2012-10-12</subfield>
    <subfield code="l">0</subfield>
    <subfield code="o">HF5635.M371</subfield>
    <subfield code="r">2012-10-12 00:00:00</subfield>
    <subfield code="w">2012-10-12</subfield>
    <subfield code="y">BK</subfield>
  </datafield>
</record>
