000			01168nam a22001577a 4500
008			120813t xxu||||| |||| 00| 0 eng d
020			_a0130013897
050			_aHF5635.R72
100			_aRosen, L.S.
245			_aAccounting: a decision approach. / _cL.S. Rosen
260			_aCanada: _bPrentice Hall, _cc1986.
300			_axvi, 608p.: _bill.; _c24cm.
505			_aContents: Purposes of financial accounting -- Financial statements: measuring capital and income -- The Bookkeeping cycle -- Accrual accounting and adjusting entries -- Appendix A: Adjusting and correcting journal entries -- Appendix B: Work sheets and working papers -- Measuring income and liquidity -- Objectives of accounting -- Revenue recognition -- Financial accounting concepts -- Cash, receivables and discounting -- Inventory applications -- Long-lived asset applications -- Creditors and liabilities -- Using financial statements -- Owners' equity -- Intercorporate investments and business combinations -- Statement of changes in finacial position -- Current cost accounting and general price-level restatements -- Appendix: Present value tables.
650			_bAccounting
942			_2lcc _cBK
999			_c1990 _d9490