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  <titleInfo>
    <title>College accounting</title>
  </titleInfo>
  <name type="personal">
    <namePart>McQuaig, Douglas J.</namePart>
  </name>
  <typeOfResource>text</typeOfResource>
  <originInfo>
    <place>
      <placeTerm type="code" authority="marccountry">xxu</placeTerm>
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    <place>
      <placeTerm type="text">New York</placeTerm>
    </place>
    <publisher>South-Western</publisher>
    <dateIssued>2011</dateIssued>
    <edition>10th ed.</edition>
    <issuance>monographic</issuance>
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  <language>
    <languageTerm authority="iso639-2b" type="code">eng</languageTerm>
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  <physicalDescription>
    <form authority="marcform">print</form>
    <extent>xvi, 532 + various pagings: ill.;</extent>
  </physicalDescription>
  <tableOfContents>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 -- </tableOfContents>
  <note type="statement of responsibility">Douglas J. McQuaig et  al.</note>
  <note>Includes index</note>
  <subject>
    <topic>Accounting</topic>
  </subject>
  <classification authority="lcc">HF5635.C69</classification>
  <identifier type="isbn">9781439038789</identifier>
  <identifier type="isbn">1439038783</identifier>
  <identifier type="lccn">2010921701</identifier>
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