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  <titleInfo>
    <title>Century 21 accounting</title>
  </titleInfo>
  <titleInfo type="alternative">
    <title>Accounting</title>
  </titleInfo>
  <name type="personal">
    <namePart>Gilbertson, Claudia Bienias</namePart>
    <role>
      <roleTerm authority="marcrelator" type="text">creator</roleTerm>
    </role>
  </name>
  <name type="personal">
    <namePart>Lehman, Mark W.</namePart>
  </name>
  <name type="personal">
    <namePart>Ross, Kenton E.</namePart>
  </name>
  <typeOfResource>text</typeOfResource>
  <originInfo>
    <place>
      <placeTerm type="code" authority="marccountry">xxu</placeTerm>
    </place>
    <place>
      <placeTerm type="text">Mason, OH</placeTerm>
    </place>
    <publisher>Thomson</publisher>
    <dateIssued>2006</dateIssued>
    <edition>8th ed.</edition>
    <issuance>monographic</issuance>
  </originInfo>
  <language>
    <languageTerm authority="iso639-2b" type="code">eng</languageTerm>
  </language>
  <physicalDescription>
    <form authority="marcform">print</form>
    <extent>[36], xv, 718 p. + [various pagings].: ill. (col.);</extent>
  </physicalDescription>
  <tableOfContents>Contents: Starting a proprietorship: changes that affect owner's equity -- Analyzing transaction into debit and credit parts -- Journalizing transactions -- Posting to a general ledger -- Cash control systems -- Work sheet for a service business -- Financial statements for a proprietorship -- Recording adjusting and closing entries for a service business -- Journalizing purchases and cash receipts -- Posting to general and subsidiary ledgers -- Preparing payroll records -- Payroll accounting, taxes, and reports -- Work sheet for a merchandising business -- Financial statements for a corporation -- Recording adjusting and closing entries for a corporation -- Accounting for uncollectible accounts receivable -- Accounting for plant assets and depreciation -- Accounting for inventory -- Accounting for notes and interest -- Accounting for accrued revenue and expenses -- End-of-fiscal-period work for a corporation -- Accounting for partnerships -- Recording international sales and electronic transactions --   </tableOfContents>
  <note type="statement of responsibility">Claudia Bienias Gilbertson, Mark W. Lehman, Kenton E. Ross</note>
  <subject>
    <topic>Financial accounting</topic>
  </subject>
  <subject>
    <topic>Accounting</topic>
  </subject>
  <classification authority="lcc">HF5635.G46</classification>
  <identifier type="isbn">0538972963</identifier>
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    <recordCreationDate encoding="marc">120614</recordCreationDate>
    <recordChangeDate encoding="iso8601">20211202155349.0</recordChangeDate>
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