TY - BOOK AU - Rosen, L.S. TI - Accounting: a decision approach. SN - 0130013897 AV - HF5635.R72 PY - 1986/// CY - Canada PB - Prentice Hall KW - Accounting N1 - Contents: 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 ER -