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  <titleInfo>
    <title>Principles of financial accounting</title>
  </titleInfo>
  <titleInfo type="alternative">
    <title>Financial accounting</title>
  </titleInfo>
  <titleInfo type="alternative">
    <title>Financial accounting</title>
  </titleInfo>
  <titleInfo type="uniform">
    <title>Principles of financial accounting</title>
  </titleInfo>
  <name type="personal">
    <namePart>Needles, Belverd E.</namePart>
    <role>
      <roleTerm authority="marcrelator" type="text">creator</roleTerm>
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  </name>
  <name type="personal">
    <namePart>Powers, Marian.</namePart>
  </name>
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  <originInfo>
    <place>
      <placeTerm type="code" authority="marccountry">mau</placeTerm>
    </place>
    <place>
      <placeTerm type="text">New York</placeTerm>
    </place>
    <publisher>South-Western</publisher>
    <dateIssued>2014</dateIssued>
    <dateIssued encoding="marc">2002</dateIssued>
    <edition>12th ed.</edition>
    <issuance>monographic</issuance>
  </originInfo>
  <language>
    <languageTerm authority="iso639-2b" type="code">eng</languageTerm>
  </language>
  <physicalDescription>
    <form authority="marcform">print</form>
    <extent>xiv, 807 p. : ill. ;</extent>
  </physicalDescription>
  <tableOfContents>Contents: Accounting Principles and the Financial Statements -- Analyzing and Recording Business Transactions -- Adjusting the Accounts -- Completing the Accounting Cycle -- Foundations of Financial Reporting and the Classified Balance Sheet -- Accounting for Merchandising Operations -- Supplement to Chap 6. Special Purpose Journals -- Inventories  -- Cash and Internal Control --Receivables --Long-Term Assets -- Current Liabilities and Fair Value Accounting -- Accounting for Partnerships --Accounting for Corporations -- Long-Term Liabilities -- The Statement of Cash Flows -- Financial Statement Analysis -- Supplement to Chap 16. How to Read an Annual Report -- Appendix A. Investments --Appendix B. Present Value Tables.


</tableOfContents>
  <note type="statement of responsibility">Belverd E. Needles, Marian Powers.</note>
  <subject authority="lcsh">
    <topic>Accounting</topic>
  </subject>
  <classification authority="lcc">HF5635.N37</classification>
  <classification authority="ddc" edition="21">657</classification>
  <identifier type="isbn">9781133962359</identifier>
  <identifier type="isbn">1133962351</identifier>
  <identifier type="lccn">2001089368</identifier>
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