000			03027nam a2200229Ia 4500
003			NULRC
005			20250520100553.0
008			250520s9999 xx 000 0 und d
020			_a538016108
040			_cNULRC
050			_aHF 5635 .S56 1972
100			_aSimons, Harry _eauthor
245		0	_aIntermediate accounting : _bcomprehensive volume / _cHarry Simons
250			_afifth edition
260			_aCincinnati : _bSouth-Western Publishing, Co., _cc1972
300			_axii, 1134 pages ; _c24 cm.
504			_aIncludes index.
505			_a1. Basic accounting concepts -- 2. Financial statements - the balance sheet -- 3.Financial Statement - the income statement -- 4. The Accounting process -- 5. The Accounting process illustrated -- 6. Cash and temporary investments -- 7. Receivables -- 8. Inventories - cost procedures -- 9. Inventories - special valuation procedures --- 10. Inventories - estimating procedures in valuation -- 11. Investments - stocks -- 12. Investments - bonds, funds, and miscellaneous -- 13. Land, building, and equipment - acquisition, use, and retirement -- 14. Land, building, and equipment -depreciation and depletion -- 15. Land, building, and equipment - revaluations -- 16. Intangible assets -- 17. Current and contingent liabilities -- 18. Long-term -- 19. Paid-in capital - capital upon corporate formation -- 20. Paid-in capital - changes subsequent to corporate formation -- 21. Retained earnings - earnings and earnings distribution -- 22. Special measurements based upon stockholders' equity -- 23. The statement of changes in financial position -- 24. Financial statement analysis - use of comparative data -- 25. Financial statement analysis - special measurement of liquidity and profitability -- 26. Statements from incomplete record -- 27. Errors and their correction -- 28. Financial statements reporting general price-level changes.
520			_aThe fifth edition of Intermediate Accounting - Comprehensive Volume is a text for a year course to follow the introductory study in accounting. This edition, as earlier editions, seeks to serve the needs of two groups: (1) economics, business, or management students who do not plan to go beyond the intermediate course, and (2) accounting students who expect to continue with the study on an advanced level. Each of these groups must be familiar with the objectives of accounting and with the principles that have evolved in response to these objectives. Each of these groups must possess a full understanding of the nature of the basic accounting statements as well as the limitations that are involved in their preparation. With such a background, the student who does not specialize in accounting can properly interpret the statements and reports that emerge from the accounting process; the accounting major makes important progress in his chosen field and can look forward to achieving a full accounting competence and ultimate admission into the accounting profession.
650			_aACCOUNTANCY
942			_2lcc _cBK
999			_c8261 _d8261