MARC details
| 000 -LEADER |
|---|
| fixed length control field |
02871cam a22003854a 4500 |
| 001 - CONTROL NUMBER |
|---|
| control field |
14082680 |
| 005 - DATE AND TIME OF LATEST TRANSACTION |
|---|
| control field |
20201101124234.0 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION |
|---|
| fixed length control field |
050822s2007 maua b 001 0 eng d |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER |
|---|
| International Standard Book Number |
9780072994025 (alk. paper) |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER |
|---|
| International Standard Book Number |
0072994029 (alk. paper) |
| 040 ## - CATALOGING SOURCE |
|---|
| Original cataloging agency |
DLC |
| Transcribing agency |
DLC |
| Modifying agency |
DLC |
| Description conventions |
rda |
| 082 00 - DEWEY DECIMAL CLASSIFICATION NUMBER |
|---|
| Classification number |
657.044 |
| Edition number |
22 |
| Item number |
S.J.I |
| 100 1# - MAIN ENTRY--PERSONAL NAME |
|---|
| Personal name |
Spiceland, J. David, |
| Dates associated with a name |
1949- |
| 9 (RLIN) |
10572 |
| Relator term |
author |
| 245 10 - TITLE STATEMENT |
|---|
| Title |
Intermediate accounting / |
| Statement of responsibility, etc |
J. David Spiceland, James F. Sepe, Lawrence A. Tomassini. |
| 250 ## - EDITION STATEMENT |
|---|
| Edition statement |
Fourth edition |
| 264 #1 - PUBLICATION, DISTRIBUTION, ETC. (IMPRINT) |
|---|
| Place of publication, distribution, etc |
Boston : |
| Name of publisher, distributor, etc |
McGraw-Hill/Irwin, |
| Date of publication, distribution, etc |
[2007] |
| 264 #4 - PUBLICATION, DISTRIBUTION, ETC. (IMPRINT) |
|---|
| Place of publication, distribution, etc |
©2007 |
| 300 ## - PHYSICAL DESCRIPTION |
|---|
| Extent |
xxxviii, 1202 pages : |
| Other physical details |
illustrations (some color) ; |
| Dimensions |
29 cm. |
| 336 ## - CONTENT TYPE |
|---|
| Source |
rdacontent |
| Content type term |
text |
| 337 ## - MEDIA TYPE |
|---|
| Source |
rdamedia |
| Media type term |
unmediated |
| 338 ## - CARRIER TYPE |
|---|
| Source |
rdacarrier |
| Carrier type term |
volume |
| 504 ## - BIBLIOGRAPHY, ETC. NOTE |
|---|
| Bibliography, etc |
Includes bibliographical references and indexes. |
| 505 0# - FORMATTED CONTENTS NOTE |
|---|
| Formatted contents note |
Contents in Brief The Role of Accounting as an Information System1 Environment and Theoretical Structure of Financial Accounting2 Review of the Accounting Process3 The Balance Sheet and Financial Disclosures4 The Income Statement and Statement of Cash Flows5 Income Measurement and Profitability Analysis6 Time Value of Money Concepts Economic Resources7 Cash and Receivables8 Inventories: Measurement9 Inventories: Additional Issues10 Operational Assets: Acquisition and Disposition11 Operational Assets: Utilization and Impairment Financial Instruments12 Investments13 Current Liabilities and Contingencies14 Bonds and Long-Term Notes15 Leases16 Accounting for Income Taxes17 Pensions and Other Postretirement Benefits Additional Topics18 Shareholders' Equity19 Share-Based Compensation and Earnings per Share20 Accounting Changes and Error Corrections21 The Statement of Cash Flows RevisitedAppendix A: DerivativesAppendix B: FedEx Financial StatementsGlossaryIndex<br/> |
| 520 ## - SUMMARY, ETC. |
|---|
| Summary, etc |
Focuses on explaining not only how to apply a procedure, but why it's applied. This book is built around a "Learning System" designed to prepare students for the CPA exam and the business world, by emphasizing decision making. It contains text and supplemental materials to aid the students. It also provides a supplemental package for instructors. |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name as entry element |
Accounting. |
| 9 (RLIN) |
10573 |
| 700 1# - ADDED ENTRY--PERSONAL NAME |
|---|
| Personal name |
Sepe, James F. |
| 9 (RLIN) |
10574 |
| Relator term |
joint author |
| 700 1# - ADDED ENTRY--PERSONAL NAME |
|---|
| Personal name |
Tomassini, Lawrence A. |
| 9 (RLIN) |
10575 |
| Relator term |
joint author |
| 856 41 - ELECTRONIC LOCATION AND ACCESS |
|---|
| Materials specified |
Table of contents only |
| Uniform Resource Identifier |
<a href="http://www.loc.gov/catdir/enhancements/fy0624/2005044528-t.html">http://www.loc.gov/catdir/enhancements/fy0624/2005044528-t.html</a> |
| 856 42 - ELECTRONIC LOCATION AND ACCESS |
|---|
| Materials specified |
Publisher description |
| Uniform Resource Identifier |
<a href="http://www.loc.gov/catdir/enhancements/fy0634/2005044528-d.html">http://www.loc.gov/catdir/enhancements/fy0634/2005044528-d.html</a> |
| 856 42 - ELECTRONIC LOCATION AND ACCESS |
|---|
| Materials specified |
Contributor biographical information |
| Uniform Resource Identifier |
<a href="http://www.loc.gov/catdir/enhancements/fy0737/2005044528-b.html">http://www.loc.gov/catdir/enhancements/fy0737/2005044528-b.html</a> |
| 906 ## - LOCAL DATA ELEMENT F, LDF (RLIN) |
|---|
| a |
7 |
| b |
cbc |
| c |
orignew |
| d |
1 |
| e |
ocip |
| f |
20 |
| g |
y-gencatlg |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) |
|---|
| Source of classification or shelving scheme |
Dewey Decimal Classification |
| Koha item type |
Books |