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  <titleInfo>
    <title>Financial accounting</title>
  </titleInfo>
  <name type="personal">
    <namePart>Harrison, Walter T.</namePart>
    <role>
      <roleTerm authority="marcrelator" type="text">creator</roleTerm>
    </role>
  </name>
  <name type="personal">
    <namePart>Horngren, Charles T.</namePart>
    <namePart type="date">1926-</namePart>
  </name>
  <name type="personal">
    <namePart>Thomas, C. William.</namePart>
  </name>
  <typeOfResource>text</typeOfResource>
  <originInfo>
    <place>
      <placeTerm type="code" authority="marccountry">nju</placeTerm>
    </place>
    <place>
      <placeTerm type="text">Upper Saddle River, N.J</placeTerm>
    </place>
    <publisher>Pearson Education/Pearson Prentice Hall</publisher>
    <dateIssued>c2010</dateIssued>
    <dateIssued encoding="marc">2010</dateIssued>
    <edition>8th ed.</edition>
    <issuance>monographic</issuance>
  </originInfo>
  <language>
    <languageTerm authority="iso639-2b" type="code">eng</languageTerm>
  </language>
  <physicalDescription>
    <form authority="marcform">print</form>
    <extent>xxxvi, 924 p.: ill. (some col.).; 29 cm.</extent>
  </physicalDescription>
  <tableOfContents>Contents:The financial statements -- Transaction statements -- Accrual accounting and income -- Internal control and cash -- Short-term investments and receivables -- Inventory and cost of goods sold -- Plants assets and intangibles -- Liabilities -- Stockholders' equity -- Long-term investments and international operations -- The income statement and the statement of stockholder' equity -- Appendix A: the statement of cash flows -- Financial statement analysis -- Appendix B: amazon.com annual report 2008 -- Foot locker annual report 2007 --  Appendix C: the value of money:future value and present value -- Appendix D: typical chart of accounts for different types of businesses --  Appendix E: summary of generally accepted accounting principle (GAAP) -- Appendix F: summary of differences between U.S.GAAP and IFRS   </tableOfContents>
  <note type="statement of responsibility">Walter T. Harrison Jr., Charles T. Horngren, C. William (Bill) Thomas.</note>
  <note>Includes index.</note>
  <subject authority="lcsh">
    <topic>Accounting</topic>
  </subject>
  <classification authority="lcc">HF5636.H37 </classification>
  <classification authority="ddc" edition="22">657</classification>
  <identifier type="isbn">9780136108863</identifier>
  <identifier type="isbn">0136108865</identifier>
  <identifier type="lccn">2009020390</identifier>
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    <recordCreationDate encoding="marc">090518</recordCreationDate>
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