Intermediate accounting / (Record no. 9740)
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000 -LEADER | |
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fixed length control field | 01608nam a22002177a 4500 |
005 - DATE AND TIME OF LATEST TRANSACTION | |
control field | 20230619130730.0 |
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION | |
fixed length control field | 230619b ||||| |||| 00| 0 eng d |
020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
International Standard Book Number | 9780071280860 |
050 ## - LIBRARY OF CONGRESS CALL NUMBER | |
Classification number | HF5636.S77(5e) |
100 ## - MAIN ENTRY--PERSONAL NAME | |
9 (RLIN) | Spiceland, David J. |
245 ## - TITLE STATEMENT | |
Title | Intermediate accounting / |
Statement of responsibility, etc. | David J. Spiceland ... [et al.] |
250 ## - EDITION STATEMENT | |
Edition statement | 5th ed. |
260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
Place of publication, distribution, etc. | New York : |
Name of publisher, distributor, etc. | McGraw-Hill / Irwin, |
Date of publication, distribution, etc. | 2009. |
300 ## - PHYSICAL DESCRIPTION | |
Extent | xxvii, 1235 p. : |
Other physical details | ill. ; |
Dimensions | 25 cm. |
500 ## - GENERAL NOTE | |
General note | Includes appendix, glossary and indexes. |
505 ## - FORMATTED CONTENTS NOTE | |
Formatted contents note | Contents: The role of accounting as an information system: Environment and theorical structure of financial accounting -- Review of the accounting process -- The balance sheet and financial disclosures -- The income statement and statement of cash flows -- Income measurement and profitability analysis -- Time value of money concepts -- Economic resources: Cash and receivables -- Inventories: measurement -- Inventories: additional issues -- Operational assets: acquisition and disposition -- Operational assets: utilization and impairment -- Financial instruments and liabilities: Investments -- Current liabilities and contingencies -- Bonds and long-term notes -- Leases -- Accounting for income taxes -- Pensions and other postretirement benefits -- Shareholders' equity -- Additional financial reporting issues: Share-based compensation and earnings per share -- Accounting changes and errors corrections -- The statement of cash flows revisited. |
700 ## - ADDED ENTRY--PERSONAL NAME | |
Personal name | Sepe, James F. |
9 (RLIN) | 1706 |
700 ## - ADDED ENTRY--PERSONAL NAME | |
Personal name | Nelson, Mark W. |
9 (RLIN) | 1707 |
700 ## - ADDED ENTRY--PERSONAL NAME | |
Personal name | Tomassini, Lawrence A. |
9 (RLIN) | 1708 |
942 ## - ADDED ENTRY ELEMENTS (KOHA) | |
Source of classification or shelving scheme | |
Koha item type | Books |
Withdrawn status | Lost status | Source of classification or shelving scheme | Damaged status | Not for loan | Permanent location | Current location | Date acquired | Total Checkouts | Full call number | Barcode | Date last seen | Copy number | Price effective from | Koha item type |
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WISCONSIN INTERNATIONAL UNIVERSITY COLLEGE, GHANA - MAIN LIBRARY | WISCONSIN INTERNATIONAL UNIVERSITY COLLEGE, GHANA - MAIN LIBRARY | 06/19/2023 | HF5636.S77(5e) | 9531/232/23 | 06/19/2023 | 1 | 06/19/2023 | Books |