<?xml version="1.0" encoding="UTF-8"?>
<mods xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns="http://www.loc.gov/mods/v3" version="3.1" xsi:schemaLocation="http://www.loc.gov/mods/v3 http://www.loc.gov/standards/mods/v3/mods-3-1.xsd">
  <titleInfo>
    <title>College accounting</title>
  </titleInfo>
  <name type="personal">
    <namePart>Heintz, James A.</namePart>
    <role>
      <roleTerm authority="marcrelator" type="text">creator</roleTerm>
    </role>
  </name>
  <name type="personal">
    <namePart>Parry,Robert W.</namePart>
  </name>
  <typeOfResource>text</typeOfResource>
  <originInfo>
    <place>
      <placeTerm type="code" authority="marccountry">xxu</placeTerm>
    </place>
    <place>
      <placeTerm type="text">Austrialia</placeTerm>
    </place>
    <publisher>Thomson</publisher>
    <dateIssued>2008</dateIssued>
    <edition>19th.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.: ill.: 28cm.</extent>
  </physicalDescription>
  <tableOfContents> 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.</tableOfContents>
  <note type="statement of responsibility">James A. Heintz and Robert W.Parry.</note>
  <note>Includes index.</note>
  <subject>
    <topic>Accounting</topic>
  </subject>
  <classification authority="lcc">HF5635.H444</classification>
  <identifier type="isbn">9780324376166</identifier>
  <recordInfo>
    <recordCreationDate encoding="marc">140610</recordCreationDate>
  </recordInfo>
</mods>
