<?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>01697nam a22001817a 4500</leader>
  <controlfield tag="008">140814b        xxu||||| |||| 00| 0 eng d</controlfield>
  <datafield tag="020" ind1=" " ind2=" ">
    <subfield code="a">9781581947458</subfield>
  </datafield>
  <datafield tag="050" ind1=" " ind2=" ">
    <subfield code="a">HF5661.F56</subfield>
  </datafield>
  <datafield tag="100" ind1=" " ind2=" ">
    <subfield code="a">Gleim, Irvin N.</subfield>
  </datafield>
  <datafield tag="245" ind1=" " ind2=" ">
    <subfield code="a">Financial accounting:</subfield>
    <subfield code="b">exam questions and explanations. /</subfield>
    <subfield code="c">Irvin N.Gleim with the assistance of Gladys M. Irwin</subfield>
  </datafield>
  <datafield tag="250" ind1=" " ind2=" ">
    <subfield code="a">14th ed.</subfield>
  </datafield>
  <datafield tag="260" ind1=" " ind2=" ">
    <subfield code="a">Florida.:</subfield>
    <subfield code="b">Gleim,</subfield>
    <subfield code="c">2009.</subfield>
  </datafield>
  <datafield tag="300" ind1=" " ind2=" ">
    <subfield code="a">vii,728p.:</subfield>
    <subfield code="b">ill,;</subfield>
    <subfield code="c">26cm.</subfield>
  </datafield>
  <datafield tag="500" ind1=" " ind2=" ">
    <subfield code="a">Includes index and appendix </subfield>
  </datafield>
  <datafield tag="505" ind1=" " ind2=" ">
    <subfield code="a">Contents: Conceptual framework -- The Accounting process -- Reporting income -- The Time value of money -- Current assets, cash, accounts receivable,and notes receivable -- Inventories -- Property, plant, and equipment -- Depreciation and depletion -- Intangible assets and research and development costs -- Investments -- Current liabilities,compensated absences,and contingencies -- Long-term liabilities -- Pensions and other post retirement benefits -- Leases -- Corporate equity -- EPS and share-based payment -- Accounting for income taxes -- Accounting changes and error corrections -- Statement of cash flows -- Accounting for changing prices -- Financial statement disclosures -- Long-term construction-type contracts,installment sales,and consignments -- Financial statement analysis based on percentage relationships -- GAAP accounting for partnerships -- Business combinations and consolidations -- Interim financial reporting -- Foreign currency translation and transactions -- State and local government -- Not-for-organizations -- Appendix A: Sub-unit cross-references to intermediate and advanced financial accounting textbooks.    </subfield>
  </datafield>
  <datafield tag="700" ind1=" " ind2=" ">
    <subfield code="a">Irwin,Glady M. </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">3363</subfield>
    <subfield code="d">10863</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">2014-08-14</subfield>
    <subfield code="l">0</subfield>
    <subfield code="o">HF5661.F56</subfield>
    <subfield code="p">7578/05/14</subfield>
    <subfield code="r">2014-08-14 00:00:00</subfield>
    <subfield code="t">1</subfield>
    <subfield code="w">2014-08-14</subfield>
    <subfield code="y">BK</subfield>
  </datafield>
</record>
