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  <titleInfo>
    <title>Financial accounting principles</title>
  </titleInfo>
  <name type="personal">
    <namePart>Powers, Marian</namePart>
    <role>
      <roleTerm authority="marcrelator" type="text">creator</roleTerm>
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  </name>
  <name type="personal">
    <namePart>Needles, Belverd E.</namePart>
  </name>
  <typeOfResource>text</typeOfResource>
  <originInfo>
    <place>
      <placeTerm type="code" authority="marccountry">mau</placeTerm>
    </place>
    <place>
      <placeTerm type="text">Australia</placeTerm>
    </place>
    <publisher>Cengage</publisher>
    <dateIssued>2011</dateIssued>
    <dateIssued encoding="marc">2002</dateIssued>
    <edition>11th ed.</edition>
    <issuance>monographic</issuance>
  </originInfo>
  <language>
    <languageTerm authority="iso639-2b" type="code">eng</languageTerm>
  </language>
  <physicalDescription>
    <form authority="marcform">print</form>
    <extent>xxix, 809 p. : ill. ;</extent>
  </physicalDescription>
  <tableOfContents>Contents: Uses of accounting information and the financial statements -- Analyzing business transactions -- Measuring business income -- Completing the accounting cycle -- Financial reporting and analysis -- How to read an annual report -- The operating cycle and merchandising operations -- Special-purpose journals -- Internal control -- Inventories -- Cash and receivables -- Current liabilities and fair value accounting -- Long-term assets -- Contributed capital -- Long-term liabilities -- The corporate income statement and the statement of stockholders' equity -- The statement of cash flows -- Financial performance measurement -- Partnerships -- 


</tableOfContents>
  <note type="statement of responsibility">Marian Powers, Belverd E. Needles, .</note>
  <subject authority="lcsh">
    <topic>Accounting</topic>
  </subject>
  <classification authority="lcc">HF5635.P87</classification>
  <classification authority="ddc" edition="21">657</classification>
  <identifier type="isbn">9780538755351</identifier>
  <identifier type="isbn">0538755350</identifier>
  <identifier type="lccn">2009941181</identifier>
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    <recordCreationDate encoding="marc">010328</recordCreationDate>
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