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  <titleInfo>
    <title>Financial accounting</title>
  </titleInfo>
  <name type="personal">
    <namePart>Waybright, Jeffrey.</namePart>
    <role>
      <roleTerm authority="marcrelator" type="text">creator</roleTerm>
    </role>
  </name>
  <name type="personal">
    <namePart>Kemp, Robert S.</namePart>
  </name>
  <typeOfResource>text</typeOfResource>
  <originInfo>
    <place>
      <placeTerm type="code" authority="marccountry">nju</placeTerm>
    </place>
    <place>
      <placeTerm type="text">Upper Saddle River, N.J</placeTerm>
    </place>
    <publisher>Prentice Hall</publisher>
    <dateIssued>c2010</dateIssued>
    <dateIssued encoding="marc">2010</dateIssued>
    <issuance>monographic</issuance>
  </originInfo>
  <language>
    <languageTerm authority="iso639-2b" type="code">eng</languageTerm>
  </language>
  <physicalDescription>
    <form authority="marcform">print</form>
    <extent>xxix, 740 p. : ill. (some col.) ; 29 cm.</extent>
  </physicalDescription>
  <abstract>This textbook introduces students to the accounting function and how it is used within our economic society. The authors look at accounting as an information-generating system that communicates financial data to support end users in their economic decision-making. They include the theory and concepts of accounting, as well as their view of accounting as "the language of business" and as the art of communicating financial information about a business entity to users such as shareholders and managers.</abstract>
  <tableOfContents>Business, accounting,and you -- Analyzing and recording business transactions -- Adjusting and closing entries -- Accounting for a merchandising business -- Inventory -- Ethics, internal control, and IFRS -- Cash and receivables -- Long-term assets -- Current liabilities and long-term debt -- Corporations : paid-in capital and retained earnings -- The statement of cash flows -- Financial statement analysis.</tableOfContents>
  <note type="statement of responsibility">Jeffrey Waybright, Robert Kemp.</note>
  <note>Includes indexes.</note>
  <subject authority="lcsh">
    <topic>Accounting</topic>
  </subject>
  <subject authority="lcsh">
    <topic>Accounting</topic>
    <topic>Textbooks</topic>
  </subject>
  <classification authority="lcc">HF 5636 .W39 2010</classification>
  <identifier type="isbn">013606048X (hardcover)</identifier>
  <identifier type="isbn">978-0136060482 (hardcover)</identifier>
  <identifier type="lccn">2009044137</identifier>
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    <recordCreationDate encoding="marc">091105</recordCreationDate>
    <recordChangeDate encoding="iso8601">20140917094723.0</recordChangeDate>
    <recordIdentifier>15975042</recordIdentifier>
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