000			02911nam a2200421 4500
001			OTLid0000383
003			MnU
005			20201105133322.0
006			m o d s
008			180907s2011 mnu o 0 0 eng d
020			_a
040			_aMnU _beng _cMnU
050		4	_aHF5625
050		4	_aHF5001
050		4	_aHG173
100	1		_aHermanson, Roger H. _eauthor
245	0	0	_aAccounting Principles _bA Business Perspective _cRoger Hermanson
264		2	_bOpen Textbook Library
264		1	_bBCcampus
300			_a1 online resource
490	0		_aOpen textbook library.
505	0		_a1. Accounting and its use in business decisions -- 2. Recording business transactions -- 3. Adjustments for financial reporting -- 4. Completing the accounting cycle -- 5. Accounting theory -- 6. Merchandising transactions -- 7. Measuring and reporting inventories -- 8. Control of cash -- 9. Receivables and payables -- 10. Property, plant, and equipment -- 11. Plant asset disposals, natural resources, and intangible assets -- 12. Stockholders' equity: Classes of capital stock -- 13. Corporations: Paid-in capital, retained earnings, dividends, and treasury stock -- 14. Stock investments -- 15. Long-term financing: Bonds -- 16. Analysis using the statement of cash flows -- 17. Analysis and interpretation of financial statements -- 18. Managerial accounting concepts/job costing -- 19. Process: Cost systems -- 20. Using accounting for quality and cost management -- 21. Cost-volume-profit analysis -- 22. Short-term decision making: Differential analysis -- 23. Budgeting for planning and control -- 24. Control through standard costs -- 25. Responsibility accounting: Segmental analysis -- 26. Capital budgeting: Long-range planning
520	0		_aAccounting Principles: A Business Perspective uses annual reports of real companies to illustrate many of the accounting concepts in use in business today. Gaining an understanding of accounting terminology and concepts, however, is not enough to ensure your success. You also need to be able to find information on the Internet, analyze various business situations, work effectively as a member of a team, and communicate your ideas clearly. This text was developed to help you develop these skills.
542	1		_fAttribution
546			_aIn English.
588	0		_aDescription based on online resource
650		0	_aAccounting _vTextbooks
650		0	_aBusiness _vTextbooks
650		0	_aFinance _vTextbooks
700	1		_aEdwards, James D. _eauthor
700	1		_aMaher, Michael W. _eauthor
710	2		_aOpen Textbook Library _edistributor
856	4	0	_uhttps://open.umn.edu/opentextbooks/textbooks/383 _zAccess online version
999			_c19772 _d19772