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  <titleInfo>
    <title>Principles of accounting</title>
  </titleInfo>
  <name type="personal">
    <namePart>Hanson, Ernest I.</namePart>
    <role>
      <roleTerm authority="marcrelator" type="text">creator</roleTerm>
    </role>
  </name>
  <name type="personal">
    <namePart>Hamre, James C.</namePart>
  </name>
  <name type="personal">
    <namePart>Walgenbach, Paul I.</namePart>
  </name>
  <typeOfResource>text</typeOfResource>
  <originInfo>
    <place>
      <placeTerm type="code" authority="marccountry">xxu</placeTerm>
    </place>
    <place>
      <placeTerm type="text">Toronto</placeTerm>
    </place>
    <publisher>Dryden Pres</publisher>
    <dateIssued>1993</dateIssued>
    <edition>6th ed.</edition>
    <issuance>monographic</issuance>
  </originInfo>
  <language>
    <languageTerm authority="iso639-2b" type="code">eng</languageTerm>
  </language>
  <physicalDescription>
    <form authority="marcform">print</form>
    <extent>xlv, 1141 p.: ill.(col.) ; 25cm.</extent>
  </physicalDescription>
  <tableOfContents>Contents: Accounting: an information system -- The double-entry accounting system -- The accounting cycle -- The accounting cycle concluded -- Merchandising operations -- Accounting systems -- Internal control, cash, and short-term investments -- Trade accounts and notes -- Inventories -- Plant assets: measurement and depreciation -- Plant asset disposals, natural resources, and intangible assets -- Current liabilities and payroll accounting -- Accounting principles and financial statement disclosures -- Partnership accounting -- Corporations: organization and capital stock -- Corporations: dividends, retained earning, and earnings disclosure -- Long-term liabilities -- Long-term investments and consolidated financial statements -- Statement of cash flow -- ts -- Analysis and interpretation of financial statements -- Accounting for manufacturing operations -- Cost accounting systems: job order costing -- Cost accounting systems: process costing -- Cost- volume-profit relationships -- Special analyses for management -- Planning and budgeting -- Flexible budgets, standard costs, and cost variances -- Capital budgeting.</tableOfContents>
  <note type="statement of responsibility">Ernest I. Hanson, James C. Hamre, Paul H. Walgenbach</note>
  <note>Includes index.</note>
  <subject>
    <topic>Accounting</topic>
  </subject>
  <classification authority="lcc">HF5635.H25</classification>
  <relatedItem type="series">
    <titleInfo>
      <title>The Dryden Press Series in Accounting</title>
    </titleInfo>
  </relatedItem>
  <identifier type="isbn">0030961971</identifier>
  <recordInfo>
    <recordCreationDate encoding="marc">120611</recordCreationDate>
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