TY  - BOOK
AU  - Hermanson,Roger H.
AU  - Edwards,James Don
AU  - Maher,Michael
TI  - Accounting principles
SN  - 0256089167
AV  - HF5635 .H55 1992
PY  - 1992///
CY  - Homewood, IL
PB  - Irwin
KW  - Accounting
N1  - Includes bibliographical references and index; The accounting environment -- Accounting and its use in business decisions -- Recording business transactions -- Adjusting the accounts -- Completing the accounting cycle: work sheet, closing entries, and classified balance sheet -- Merchandising transactions, introduction to inventories, and classified income statement -- Measuring and reporting inventories -- Accounting systems and special journals -- Control of cash -- Receivables and payables -- Property, plant, and equipment -- Plant asset disposals, natural resources, and intangible assets -- Accounting theory and international accounting -- Partnership accounting -- Corporations: formation, administration, and classes of capital stock -- Corporations: paid-in capital, retained earnings, dividends, and treasury stock -- Bonds payable and bond investments -- Stock investments-cost, equity, and consolidations -- Analysis and interpretation of financial statements -- Statement of cash flows -- Managerial accounting concepts -- Job order cost systems -- Process cost systems -- Cost-volume-profit analysis -- Short-term decision making: differential analysis -- Budgeting for planning and control -- Control through standard costs -- Responsibility accounting segmental analysis -- Capital budgeting: long-range planning
ER  -