<?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>02203nam a22001937a 4500</leader>
  <controlfield tag="008">140610b        xxu||||| |||| 00| 0 eng d</controlfield>
  <datafield tag="020" ind1=" " ind2=" ">
    <subfield code="a">9780324376166</subfield>
  </datafield>
  <datafield tag="050" ind1=" " ind2=" ">
    <subfield code="a">HF5635.H444</subfield>
  </datafield>
  <datafield tag="100" ind1=" " ind2=" ">
    <subfield code="a">Heintz, James A.</subfield>
  </datafield>
  <datafield tag="245" ind1=" " ind2=" ">
    <subfield code="a">College accounting. /</subfield>
    <subfield code="c">James A. Heintz and Robert W.Parry.</subfield>
  </datafield>
  <datafield tag="250" ind1=" " ind2=" ">
    <subfield code="a">19th.ed.</subfield>
  </datafield>
  <datafield tag="260" ind1=" " ind2=" ">
    <subfield code="a">Austrialia:</subfield>
    <subfield code="b">Thomson;</subfield>
    <subfield code="c">2008.</subfield>
  </datafield>
  <datafield tag="300" ind1=" " ind2=" ">
    <subfield code="a">xxxii,1136p.:</subfield>
    <subfield code="b">ill.:</subfield>
    <subfield code="c">28cm.</subfield>
  </datafield>
  <datafield tag="500" ind1=" " ind2=" ">
    <subfield code="a">Includes index.</subfield>
  </datafield>
  <datafield tag="505" ind1=" " ind2=" ">
    <subfield code="a"> Contents: Accounting for a Service business: Introduction to Accounting -- Analyzing transactions: the accounting equation -- The Double-entry framework -- Journalizing and posting transactions -- Adjusting entries and the work sheet -- Financial statements and the closing process -- Comprehensive problem 1:The Accounting cycle -- Accounting for cash and payroll: accounting for cash -- Payroll accounting: employee earnings and deductions -- Payroll accounting: employer taxes and reports -- Accounting for a merchandising business: Accounting for sales and cash receipts -- Accounting for purchases and cash payments -- Special Journals -- Accounting for merchandising inventory -- Adjustments and the work sheet for a merchandising business -- Financial statements and year-end accounting for a merchandising business -- Comprehensive problem 2: Accounting cycle with subsidiary ledgers, part 1 -- Comprehensive problem 2: Accounting cycle with subsidiary ledgers, part 2 -- Specialized accounting procedures for merchandising business and partnerships -- Accounting for accounts receivable -- Accounting for notes and interest -- Accounting for long-term assets -- Accounting for partnerships -- Comprehensive problem problem 3: Specialized accounting procedures -- Accounting for corporations and manufacturing business:Corporate organization and capital stock -- Corporations:taxes,earnings,distributions,and the retained earnings statement -- Corporations:bonds -- Statement of cash flows -- Analysis of financial statements -- Departmental accounting -- Manufacturing accounting:the job order cost system: Manufacturing accounting: The work sheet and financial statements.</subfield>
  </datafield>
  <datafield tag="650" ind1=" " ind2=" ">
    <subfield code="a">Accounting.</subfield>
  </datafield>
  <datafield tag="700" ind1=" " ind2=" ">
    <subfield code="a">Parry,Robert W.</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">2982</subfield>
    <subfield code="d">10482</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">2014-06-10</subfield>
    <subfield code="l">0</subfield>
    <subfield code="o">HF5635.H444</subfield>
    <subfield code="p">7029/46/13</subfield>
    <subfield code="r">2014-06-10 00:00:00</subfield>
    <subfield code="t">1</subfield>
    <subfield code="w">2014-06-10</subfield>
    <subfield code="y">BK</subfield>
  </datafield>
</record>
