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  <titleInfo>
    <title>Financial and managerial accounting</title>
  </titleInfo>
  <name type="personal">
    <namePart>Needles, Belverd E</namePart>
    <role>
      <roleTerm authority="marcrelator" type="text">creator</roleTerm>
    </role>
  </name>
  <name type="personal">
    <namePart>Powers, Marian</namePart>
  </name>
  <name type="personal">
    <namePart>Crossn, Susan V.</namePart>
  </name>
  <typeOfResource>text</typeOfResource>
  <originInfo>
    <place>
      <placeTerm type="code" authority="marccountry">xxu</placeTerm>
    </place>
    <place>
      <placeTerm type="text">London</placeTerm>
    </place>
    <publisher>South-Western</publisher>
    <dateIssued>2014</dateIssued>
    <edition>10th ed.</edition>
    <issuance>monographic</issuance>
  </originInfo>
  <language>
    <languageTerm authority="iso639-2b" type="code">eng</languageTerm>
  </language>
  <physicalDescription>
    <form authority="marcform">print</form>
    <extent>xxx, 1250 p. : ill. ;</extent>
  </physicalDescription>
  <tableOfContents>Contents: Uses of accounting information and the financial statements -- Measurement concepts  -- Measuring business income - Accounting systems - - Foundations of financial reporting and the classified balance sheet --  Accounting for merchandising operations -- Inventories -- Cash and internal control -- Receivables -- Long-term assets -- Current liabilities and fair value accounting -- Long-term assets -- Long-term liabilities -- Stockholders' equity -- The statement of cash flows -- Financial statement analysis -- Managerial accounting and cost concepts -- Costing systems --  Value-based systems -- Cost-volume-profit analysis -- The budgeting process -- Flexible budgets and performance analysis -- Standard costing and variance analysis -- Short-run decision analysis -- Capital investment analysis -- Quality management and measurement --  
</tableOfContents>
  <note type="statement of responsibility"> Belverd E. Needles, Marian Powers,  and Susan V. Crossen</note>
  <note>Includes index.</note>
  <subject>
    <topic>Accounting. </topic>
    <topic>Managerial accounting. </topic>
    <topic>Sole proprietorship--Accounting.</topic>
  </subject>
  <classification authority="lcc">HF6535.N33</classification>
  <identifier type="isbn">9781133940630</identifier>
  <identifier type="isbn">1133940633</identifier>
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    <recordCreationDate encoding="marc">120604</recordCreationDate>
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