TY - BOOK AU - Hanson, Ernest I. AU - Hamre, James C. AU - Walgenbach, Paul I. TI - Principles of accounting. SN - 0030961971 AV - HF5635.H25 PY - 1993/// CY - Toronto PB - Dryden Pres KW - Accounting N1 - Includes index; 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 ER -