TY  - BOOK
AU  - Hermanson, Roger H.
AU  - Edwards, James Don.
TI  - Financial accounting: a business perspective.
SN  - 0256247382
AV  - HF5635.H543 
PY  - 1998///
CY  - Boston
PB  - McGraw Hill
KW  - Accounting.
N1  - Includes index; Contents: The Accounting environment -- Accounting: the language of business -- Accounting and its use in business decisions -- Processing information for decisions and establishing accounting policy -- Recording business transactions -- Adjustments for financial reporting -- Completing the accounting cycle -- Accounting theory underlying financial accounting -- Merchandising transaction: introduction to inventories and classified income statement -- Measuring and reporting inventories -- Management's perspectives in accounting for resources -- Control of cash -- Receivables and payables -- Property, plant, and eqipment -- Plant asset disposals, natural resources, and intangible assets -- Sources of equity capital for management's use in producing revenue -- Stockholders' equity: classes of capital stock -- Corporations: paid-in capital, retained earnings, dividends, and treasury stock -- Stock investments: cost, equity, consolidations; international accounting -- Long-term financing: bonds -- Analysis of financial statements: using the statement of cash flows -- Analysis using the statement of cash flows -- Analysis using the statement of cash flows -- Analysis and interpretation of financial statements -- Check figures -- Appendix: Compound interest and annuity
ER  -