000			01796nam a22001817a 4500
008			120611t xxu||||| |||| 00| 0 eng d
020			_a077473096x
050			_aHF5635.P75
100			_aWalgenbach, Paul H.
245			_aPrinciples of accounting. / _cPaul H. Walgenbach,
250			_a1st
260			_aToronto: _bHarcourt Brace, _c1988.
300			_a1105 p.: _bill.; _c25cm.
500			_aIncludes index.
505			_aContents: The Basic framework of accounting -- Accounting: an information system -- The Double-entry accounting system -- The Accounting cycle -- The Accounting cycle concluded -- Merchandising operations -- Data processing: manual and electronic systems -- Accounting for assets and current liabilities: Internal control, cash and short-term investments -- Trade accounts and notes -- Inventories -- Plant assets: measurement and depreciation -- Plant asset disposals, natural resources and intangible assets -- Current liabilities and payroll accounting -- Accounting principles and financial statement disclosures -- Partnership and corporation accounting: Partnership accounting -- Corporations: organization and capital stock -- Corporations: earnings disclosure, dividends and retained earnings -- Long-term liabilities and bond investments -- Intercorporate investments -- Analysis of cash flows and of financial statements : Statement of changes in financial position -- Analysis and interpretation of finanical statements -- Accounting in manufacturing companies: Accounting for manufacturing operations -- Cost accounting systems: process costing -- Planning, control and decision making: Cost- volume-profit relationships -- Special analyses for management -- Budgeting and standard costs -- Capital budgeting.
650			_aAccounting.
942			_2lcc _cBK
999			_c1228 _d8728