<?xml version="1.0" encoding="UTF-8"?>
<record
    xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance"
    xsi:schemaLocation="http://www.loc.gov/MARC21/slim http://www.loc.gov/standards/marcxml/schema/MARC21slim.xsd"
    xmlns="http://www.loc.gov/MARC21/slim">

  <leader>01493cam a2200313 i 4500</leader>
  <controlfield tag="001">18256603</controlfield>
  <controlfield tag="003">OSt</controlfield>
  <controlfield tag="005">20230705112545.0</controlfield>
  <controlfield tag="008">140806s2015    nyua          001 0 eng  </controlfield>
  <datafield tag="020" ind1=" " ind2=" ">
    <subfield code="a">9781259269868</subfield>
  </datafield>
  <datafield tag="040" ind1=" " ind2=" ">
    <subfield code="a">DLC</subfield>
    <subfield code="b">eng</subfield>
    <subfield code="c">LC</subfield>
    <subfield code="e">rda</subfield>
    <subfield code="d">DLC</subfield>
  </datafield>
  <datafield tag="042" ind1=" " ind2=" ">
    <subfield code="a">pcc</subfield>
  </datafield>
  <datafield tag="050" ind1="0" ind2="0">
    <subfield code="a">HF5636.P54</subfield>
  </datafield>
  <datafield tag="082" ind1="0" ind2="0">
    <subfield code="a">657</subfield>
    <subfield code="2">23</subfield>
  </datafield>
  <datafield tag="100" ind1="1" ind2=" ">
    <subfield code="a">Phillips, Fred.</subfield>
    <subfield code="9">1989</subfield>
  </datafield>
  <datafield tag="245" ind1="1" ind2="0">
    <subfield code="a">Fundamentals of financial accounting. /</subfield>
    <subfield code="c">Fred Phillips &#x2026;[et. al]</subfield>
  </datafield>
  <datafield tag="250" ind1=" " ind2=" ">
    <subfield code="a">5th Canadian ed.</subfield>
  </datafield>
  <datafield tag="264" ind1=" " ind2="1">
    <subfield code="a">New York :</subfield>
    <subfield code="b">McGraw-Hill Education,</subfield>
    <subfield code="c">2018.</subfield>
  </datafield>
  <datafield tag="300" ind1=" " ind2=" ">
    <subfield code="a">xi, 690 p. :</subfield>
    <subfield code="b">chiefly color illustrations;</subfield>
    <subfield code="c">28 cm</subfield>
  </datafield>
  <datafield tag="336" ind1=" " ind2=" ">
    <subfield code="a">text</subfield>
    <subfield code="b">txt</subfield>
    <subfield code="2">rdacontent</subfield>
  </datafield>
  <datafield tag="337" ind1=" " ind2=" ">
    <subfield code="a">unmediated</subfield>
    <subfield code="b">n</subfield>
    <subfield code="2">rdamedia</subfield>
  </datafield>
  <datafield tag="338" ind1=" " ind2=" ">
    <subfield code="a">volume</subfield>
    <subfield code="b">nc</subfield>
    <subfield code="2">rdacarrier</subfield>
  </datafield>
  <datafield tag="500" ind1=" " ind2=" ">
    <subfield code="a">Includes index.</subfield>
  </datafield>
  <datafield tag="505" ind1=" " ind2=" ">
    <subfield code="a">Contents: Business decisions and financial accounting -- The balance sheet -- The income statement -- Adjustments, financial statements, and financial results -- Fraud, internal control, and cash -- Merchandising operations and the multi-step income statement -- inventory and cost of goods sold -- Receivables, bad expense, and interest revenue -- Long-lived tangible and intangible assets -- Liabilities -- Shareholders' equity -- Statement of cash flows -- Measuring and evaluating financial performance -- </subfield>
  </datafield>
  <datafield tag="650" ind1=" " ind2="0">
    <subfield code="a">Accounting.</subfield>
    <subfield code="9">62</subfield>
  </datafield>
  <datafield tag="906" ind1=" " ind2=" ">
    <subfield code="a">7</subfield>
    <subfield code="b">cbc</subfield>
    <subfield code="c">orignew</subfield>
    <subfield code="d">1</subfield>
    <subfield code="e">ecip</subfield>
    <subfield code="f">20</subfield>
    <subfield code="g">y-gencatlg</subfield>
  </datafield>
  <datafield tag="942" ind1=" " ind2=" ">
    <subfield code="2">lcc</subfield>
    <subfield code="c">BK</subfield>
  </datafield>
  <datafield tag="999" ind1=" " ind2=" ">
    <subfield code="c">9885</subfield>
    <subfield code="d">17385</subfield>
  </datafield>
  <datafield tag="952" ind1=" " ind2=" ">
    <subfield code="0">0</subfield>
    <subfield code="1">0</subfield>
    <subfield code="2">lcc</subfield>
    <subfield code="4">0</subfield>
    <subfield code="7">0</subfield>
    <subfield code="a">WIUC-KL</subfield>
    <subfield code="b">WIUC-KL</subfield>
    <subfield code="c">GEN</subfield>
    <subfield code="d">2023-03-21</subfield>
    <subfield code="o">HF5636.F98(5e)</subfield>
    <subfield code="p">K/3190/0288/23</subfield>
    <subfield code="r">2023-07-05 00:00:00</subfield>
    <subfield code="t">1</subfield>
    <subfield code="w">2023-07-05</subfield>
    <subfield code="y">BK</subfield>
  </datafield>
  <datafield tag="952" ind1=" " ind2=" ">
    <subfield code="0">0</subfield>
    <subfield code="1">0</subfield>
    <subfield code="2">lcc</subfield>
    <subfield code="4">0</subfield>
    <subfield code="7">0</subfield>
    <subfield code="a">WIUC-KL</subfield>
    <subfield code="b">WIUC-KL</subfield>
    <subfield code="c">GEN</subfield>
    <subfield code="d">2023-03-21</subfield>
    <subfield code="o">HF5636.F981(5e)</subfield>
    <subfield code="p">K/3191/0289/23</subfield>
    <subfield code="r">2023-07-05 00:00:00</subfield>
    <subfield code="t">2</subfield>
    <subfield code="w">2023-07-05</subfield>
    <subfield code="y">BK</subfield>
  </datafield>
</record>
