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  <titleInfo>
    <title>Financial Accounting</title>
  </titleInfo>
  <name type="personal">
    <namePart>Meigs,Robert F.</namePart>
    <role>
      <roleTerm authority="marcrelator" type="text">creator</roleTerm>
    </role>
  </name>
  <name type="personal">
    <namePart>Meigs, Waler B.</namePart>
  </name>
  <name type="personal">
    <namePart>Lam, Wai P.</namePart>
  </name>
  <typeOfResource>text</typeOfResource>
  <originInfo>
    <place>
      <placeTerm type="code" authority="marccountry">xxu</placeTerm>
    </place>
    <place>
      <placeTerm type="text">Toronto</placeTerm>
    </place>
    <publisher>McGraw-Hill</publisher>
    <dateIssued>c1991</dateIssued>
    <issuance>monographic</issuance>
  </originInfo>
  <language>
    <languageTerm authority="iso639-2b" type="code">eng</languageTerm>
  </language>
  <physicalDescription>
    <form authority="marcform">print</form>
    <extent>xxxvi,1077p.: ill;</extent>
  </physicalDescription>
  <tableOfContents>Contents: Accounting: the language of business -- Recording changes in financial position -- Measuring business income -- Completing of the accounting cycle -- Merchandising concerns, Internal control, and accounting systems: accounting for purchases and sales of merchandise -- Internal control and accounting systems -- Accounting for assets: The control of cash transactions -- Receivables -- Inventories -- Plant and equipment , depreciation, intangible assets, and natural resources -- Current liabilities, partnerships, and accounting principles: Current liabilities and payroll accounting -- Partnerships -- Accounting principles  and concepts -- Corporations: corporations:organization and shareholders' equity --corporations:operations, earnings per share, and dividens -- Bonds payable, leases, and mortgage notes payable-- Appendix a -- Applications of present value --Investments in corporate securities --Special reports and uses of accounting information -- Income taxes and business decisions --Statement of changes in financial position -- Appendix b T-account method for the preparation of statement of changes in financial position -- Analysis; and interpretation of financial statements -- Appendix c accounting for the effects of inflation -- Managerial accounting:cost accounting systems -- Introduction to managerial  accounting:accounting to manufacturing operations -- Cost accounting systems</tableOfContents>
  <note type="statement of responsibility">Robert F. Meigs, Walter B. Meigs, Wai P. Lam.</note>
  <note>Includes index</note>
  <classification authority="lcc">HF5635.M45</classification>
  <identifier type="isbn">0075512564</identifier>
  <recordInfo>
    <recordCreationDate encoding="marc">160518</recordCreationDate>
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