MARC details
| 000 -LEADER |
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| fixed length control field |
02595nam a2200241Ia 4500 |
| 003 - CONTROL NUMBER IDENTIFIER |
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| control field |
NULRC |
| 005 - DATE AND TIME OF LATEST TRANSACTION |
|---|
| control field |
20250520100551.0 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION |
|---|
| fixed length control field |
250520s9999 xx 000 0 und d |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER |
|---|
| International Standard Book Number |
70415870 |
| 040 ## - CATALOGING SOURCE |
|---|
| Transcribing agency |
NULRC |
| 050 ## - LIBRARY OF CONGRESS CALL NUMBER |
|---|
| Classification number |
HF 5635 .M45 1984 |
| 100 ## - MAIN ENTRY--PERSONAL NAME |
|---|
| Personal name |
Meigs, Walter B. |
| Relator term |
author |
| 245 #0 - TITLE STATEMENT |
|---|
| Title |
Accounting, the basis for business decisions / |
| Statement of responsibility, etc. |
Walter B. Meigs and Robert F. Meigs |
| 250 ## - EDITION STATEMENT |
|---|
| Edition statement |
SIXTH EDITION |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. |
|---|
| Place of publication, distribution, etc. |
New York : |
| Name of publisher, distributor, etc. |
McGraw Hill Education, |
| Date of publication, distribution, etc. |
c1984 |
| 300 ## - PHYSICAL DESCRIPTION |
|---|
| Extent |
xxiii, 1104 pages : |
| Other physical details |
illustrations ; |
| Dimensions |
24 cm. |
| 504 ## - BIBLIOGRAPHY, ETC. NOTE |
|---|
| Bibliography, etc. note |
Includes index. |
| 505 ## - FORMATTED CONTENTS NOTE |
|---|
| Formatted contents note |
1. Accounting: The Language of Business -- 2. Recording Changes in Financial Position -- 3. Measuring Business Income -- 4. Completion of the Accounting Cycle -- 5. Accounting for Purchases and Sales of Merchandise -- 6. Internal Control -- 7. Accounting Systems: Manual and EDP -- 8. The Control of Cash Transactions -- 9. Receivables and Payables -- 10. Inventories -- 11. Plant and Equipment: Depreciation -- 12. Plant and Equipment, Natural Resources, and Intangibles -- 13. Payroll Accounting -- 14. Accounting Principles and Concepts: Effects of Inflation -- 15. Partnerships -- 16. Corporations: Organization and Stockholders' Equity -- 17. Corporations: Operations, Earnings Per Share, and Dividends -- 18. Corporations: Bonds Payable, Leases, and Other Liabilities. |
| 520 ## - SUMMARY, ETC. |
|---|
| Summary, etc. |
A new edition provides authors with an opportunity to add new material, to condense the coverage of topics that have declined in relative importance, to reorganize portions of the book to improve instructional efficiency, and to refine and polish the treatment of basic subject matter. We have tried to do all these things in this sixth edition. The environment of accounting is changing fast, and these environmental changes, such as continued inflation and the critical financial problems of many cities, affect the goals and the content of an introductory text in accounting. In order to function intelligently as a citizen as well as in a business of any size or type, every individual needs more than ever before a clear understanding of basic accounting concepts. In this sixth edition, we have tried to reflect the impact of inflation on accounting measurements and to suggest the direction of needed changes in accounting concepts and methods. The importance of adequate disclosure in the system of financial reporting is stressed, and attention is drawn to the need for improved accounting controls in all sectors of society. |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name entry element |
ACCOUNTING |
| 700 ## - ADDED ENTRY--PERSONAL NAME |
|---|
| Personal name |
Meigs, Robert F. |
| Relator term |
co-author |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) |
|---|
| Source of classification or shelving scheme |
Library of Congress Classification |
| Koha item type |
Books |
