<?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>01507nam a22002417a 4500</leader>
  <controlfield tag="003">OSt</controlfield>
  <controlfield tag="005">20220314095956.0</controlfield>
  <controlfield tag="008">120605t        xxu||||| |||| 00| 0 eng d</controlfield>
  <datafield tag="010" ind1=" " ind2=" ">
    <subfield code="a">2010921701</subfield>
  </datafield>
  <datafield tag="020" ind1=" " ind2=" ">
    <subfield code="a">9781439038789</subfield>
  </datafield>
  <datafield tag="020" ind1=" " ind2=" ">
    <subfield code="a">1439038783</subfield>
  </datafield>
  <datafield tag="040" ind1=" " ind2=" ">
    <subfield code="c">LC</subfield>
  </datafield>
  <datafield tag="050" ind1=" " ind2=" ">
    <subfield code="a">HF5635.C69</subfield>
  </datafield>
  <datafield tag="245" ind1=" " ind2=" ">
    <subfield code="a">College accounting. /</subfield>
    <subfield code="c">Douglas J. McQuaig et  al.</subfield>
  </datafield>
  <datafield tag="250" ind1=" " ind2=" ">
    <subfield code="a">10th ed.</subfield>
  </datafield>
  <datafield tag="260" ind1=" " ind2=" ">
    <subfield code="a">New York:</subfield>
    <subfield code="b">South-Western,</subfield>
    <subfield code="c">2011.</subfield>
  </datafield>
  <datafield tag="300" ind1=" " ind2=" ">
    <subfield code="a">xvi, 532 + various pagings:</subfield>
    <subfield code="b">ill.;</subfield>
  </datafield>
  <datafield tag="500" ind1=" " ind2=" ">
    <subfield code="a">Includes index</subfield>
  </datafield>
  <datafield tag="505" ind1=" " ind2=" ">
    <subfield code="a">Contents: Introduction to accounting: Part 1: The accounting cycle for a service business: analyzing business transactions -- Asset, liability, owner's equity, revenue, and expense accounts -- T accounts, debits and credits, trial balance, and financial statements -- The general journal and general ledger -- Adjusting  entries and the work sheet -- Closing entries and the post-closing trial balance --   Part 2: Accounting for cash and payroll: Bank accounts and cash funds -- Employee earnings and deductions -- Employer taxes, payments, and reports --   Part 3: The accounting cycle for a merchandising business: Sales and purchases -- Cash receipts and cash payments -- Work sheet and adjusting entries -- Financial statements, closing entries and reversing entries -- Appendices: Methods of depreciation, Bad debts, Inventory methods, The statement of cash flows, Departmental accounting -- </subfield>
  </datafield>
  <datafield tag="650" ind1=" " ind2=" ">
    <subfield code="b">Accounting</subfield>
  </datafield>
  <datafield tag="700" ind1=" " ind2=" ">
    <subfield code="a">McQuaig, Douglas J. </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">7418</subfield>
    <subfield code="d">14918</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-KL</subfield>
    <subfield code="b">WIUC-KL</subfield>
    <subfield code="c">GEN</subfield>
    <subfield code="d">2019-11-21</subfield>
    <subfield code="e">STM</subfield>
    <subfield code="o">HF5635.C69(10e)</subfield>
    <subfield code="p">K/2725/2725/19</subfield>
    <subfield code="r">2020-06-29 00:00:00</subfield>
    <subfield code="w">2020-06-29</subfield>
    <subfield code="y">BK</subfield>
  </datafield>
</record>
