Intermediate accounting / (Record no. 9740)

000 -LEADER
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
Holdings
Withdrawn status Lost status Source of classification or shelving scheme Damaged status Not for loan Permanent location Current location Date acquired Total Checkouts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
          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

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