<?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>01652nam a22002057a 4500</leader>
  <controlfield tag="008">140410b        xxu||||| |||| 00| 0 eng d</controlfield>
  <datafield tag="020" ind1=" " ind2=" ">
    <subfield code="a">139780073136486</subfield>
  </datafield>
  <datafield tag="050" ind1=" " ind2=" ">
    <subfield code="a">HF5636.P545</subfield>
  </datafield>
  <datafield tag="100" ind1=" " ind2=" ">
    <subfield code="a">Philips,Fred</subfield>
  </datafield>
  <datafield tag="245" ind1=" " ind2=" ">
    <subfield code="a">Fundamentals of financial accounting. /</subfield>
    <subfield code="c">Fred Philips, Robert Libby, and Patricia A.Libby</subfield>
  </datafield>
  <datafield tag="250" ind1=" " ind2=" ">
    <subfield code="a">2nd ed.</subfield>
  </datafield>
  <datafield tag="260" ind1=" " ind2=" ">
    <subfield code="a">Boston:</subfield>
    <subfield code="b">McGraw-Hill,</subfield>
    <subfield code="c">2009.</subfield>
  </datafield>
  <datafield tag="300" ind1=" " ind2=" ">
    <subfield code="a">xxvii, 691p.:</subfield>
    <subfield code="b">ill,;</subfield>
    <subfield code="c">27cm.</subfield>
  </datafield>
  <datafield tag="500" ind1=" " ind2=" ">
    <subfield code="a">Includes index and glossary.</subfield>
  </datafield>
  <datafield tag="505" ind1=" " ind2=" ">
    <subfield code="a">Contents: Reporting and interpreting the financial results of business activities -- Reporting and interpreting investment and financing results on the balance sheet -- Reporting and interpreting operating results on the income statement -- Adjustments, financial statements, and quality of financial reporting -- Understanding financial statements and the financial reporting environments -- Financial reporting controls for merchandising operations -- Reporting and interpreting receivables -- Reporting and interpreting inventories -- Reporting and interpreting long-lived tangible and intangible assets -- Reporting and interpreting liabilities -- Reporting and interpreting shareholders equity -- Reporting and interpreting the statement of cash flows -- Measuring and evaluating financial performance -- Appendix A: High Liner Foods Incorporated 2007 Annual Report -- Appendix B: Present and Future value concepts -- Appendix C: Reporting and interpreting investments in other corporations -- Appendix D:Sun-Rype Products Ltd Annual Report 2007.</subfield>
  </datafield>
  <datafield tag="650" ind1=" " ind2=" ">
    <subfield code="a">Financial Accounting</subfield>
  </datafield>
  <datafield tag="700" ind1=" " ind2=" ">
    <subfield code="a">Partricia A.Libby</subfield>
  </datafield>
  <datafield tag="700" ind1=" " ind2=" ">
    <subfield code="a">Robert Libby</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">2829</subfield>
    <subfield code="d">10329</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">CC</subfield>
    <subfield code="d">2014-04-10</subfield>
    <subfield code="l">0</subfield>
    <subfield code="o">HF5636 .P545</subfield>
    <subfield code="p">840/033/13</subfield>
    <subfield code="r">2014-04-10 00:00:00</subfield>
    <subfield code="t">1</subfield>
    <subfield code="w">2014-04-10</subfield>
    <subfield code="y">BK</subfield>
  </datafield>
</record>
