Verfügbarkeit: Advanced accounting

Advanced accounting:

Gespeichert in:

Bibliographische Detailangaben
Späterer Titel:	Debra C. Jeter Advanced accounting
Hauptverfasser:	Haried, Andrew A. (VerfasserIn), Imdieke, Leroy F. (VerfasserIn), Smith, Ralph E. (VerfasserIn)
Format:	Buch
Sprache:	English
Veröffentlicht:	New York [u.a.] Wiley 1991
Ausgabe:	5. ed.
Schriftenreihe:	Accounting textbooks from Wiley
Schlagworte:	Accounting Rechnungswesen Bilanz USA
Online-Zugang:	Inhaltsverzeichnis
Beschreibung:	XXVIII, 1005 S.
ISBN:	0471534021 0471518239

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Datensatz im Suchindex

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adam_text	CONTENTS Chapter 1 BUSINESS COMBINATIONS 1 Business Combinations—An Historical Perspective 2 Why Business Combinations? 3 Legal Constraints on Business Combinations 3 Types of Business Combinations 4 Structure of the Combination I 4 Method of Combination I 4 Determining Price and Method of Payment in Business Combinations 6 Methods of Accounting for Business Combinations 7 Purchase Accounting I 7 Pooling of Interests Accounting I 12 Financial Statement Differences Between Accounting Methods 16 Purchase Versus Pooling—An Historical Summary 17 Pro Forma Statements 21 Appendix: Specific Conditions for Pooling of Interests 23 /. Attributes of the Combining Companies I 23 II. Conditions Relating to the Exchange to Effect the Combination I 23 III. Absence of Planned Transactions I 25 Questions 25 Exercises 26 Problems 32 Chapter 2 CONSOLIDATED FINANCIAL STATEMENTS DATE OF ACQUISITION 39 Subsidiary Defined 39 Reasons for Subsidiary Companies 40 Consolidated Financial Statements 41 Requirements for the Inclusion of Subsidiaries in the Consolidated Financial Statements 41 Limitations of Consolidated Statements 42 Investments at the Date of Acquisition 42 Recording Investments at Cost I 43 Consolidated Balance Sheets 44 Investment Elimination I 44 Subsidiary Treasury Stock Holdings I 50 Other Intercompany Balance Sheet Eliminations I 51 Adjustments to Statement Data I 52 A Comprehensive Illustration—More Than One Subsidiary Company 52 Combined Financial Statements 55 Questions 55 Exercises 56 Problems 59 Chapter 3 CONSOLIDATED FINANCIAL STATEMENTS AFTER ACQUISITION 67 Recording Investments in Subsidiaries—Cost Method 68 Consolidated Statements After Acquisition—Cost Method 69 Workpaper Format I 70 Year of Acquisition I 71 After Year of Acquisition I 75 Recording Investments in Subsidiaries—Partial Equity Method 79 Year of Acquisition I 79 After Year of Acquisition I 82 Summary of Workpaper Eliminating Entries 84 Consolidated Statement of Cash Flows 85 Elimination of Intercompany Revenue and Expense Items 88 Interim Acquisitions of Subsidiary Stock 90 Interim Acquisition Under the Cost Method I 90 Interim Acquisition Under the Partial Equity Method I 94 Appendix: Alternative Method of Accounting for an Interim Acquisition—Cost Method 95 Questions 95 Exercises 97 Problems 101 J Contents X Chapter 4 ASSIGNMENT, DEPRECIATION, AND AMORTIZATION OF THE DIFFERENCE BETWEEN COST AND BOOK VALUE 115 Assignment of Difference Between Cost and Book Value to Assets and Liabilities of Subsidiary 115 Acquisition Cost in Excess of Fair Value of Identifiable Net Assets of a Subsidiary I 117 Fair Value of Identifiable Net Assets of Subsidiary in Excess of Acquisition j Cost I 119 I Effect of Assignment, Amortization, and Depreciation of Difference \| Between Cost and Book Value on Determination of Consolidated ! Net Income 122 ; Consolidated Statements Workpaper—Investment Recorded Using j the Cost Method 124 I Cost Method Analysis of Consolidated Net Income and Consolidated : Retained Earnings 131 : Consolidated Statements Workpaper—Investment Recorded Using Partial Equity Method 132 Partial Equity Method Analysis of Consolidated Net Income and i Consolidated Retained Earnings 135 } Additional Considerations Relating to Treatment of Difference ; Between Cost and Book Value 137 Assignment of Difference Between Cost and Book Value to Long term Debt I 137 Reporting Accumulated Depreciation in Consolidated Financial Statements as a Separate Balance I 138 Premature Disposal of Depreciable Assets by Subsidiary I 140 Appendix: Push Down Accounting 142 Questions 148 Exercises 149 Problems 154 Chapter 5 ELIMINATION OF UNREALIZED PROFIT ON INTERCOMPANY SALES OF INVENTORY 169 Determination of Consolidated Balances 169 Determination of Consolidated Sales, Cost of Sales, and Inventory Balances I 170 Determination of Amount of Intercompany Profit I 174 Determination of Proportion of Intercompany Profit to be Eliminated I 175 Determination of Minority Interest I 176 Consolidated Statements Workpaper—Investment Recorded Using Cost Method 178 Cost Basis Analysis of Consolidated Net Income and Consolidated Retained Earnings 184 Consolidated Statements Workpaper—Partial Equity Method 188 Partial Equity Method Analysis of Consolidated Net Income and Consolidated Retained Earnings 190 Summary of Workpaper Entries Relating to Intercompany Sales of Merchandise 193 Intercompany Profit Prior to Parent Subsidiary Affiliation 194 Alternate Workpaper Formats 194 Questions 197 Exercises 197 Problems 200 Chapter 6 ELIMINATION OF UNREALIZED PROFIT ON INTERCOMPANY SALES OF PROPERTY AND EQUIPMENT 213 Effects of Intercompany Sale of Depreciable Property on Determination of Consolidated Balances 214 Illustration of Effects on Individual Consolidated Balances I 214 Determination of Minority Interest I 218 Consolidated Statements Workpaper—Investment Recorded Using Cost Method 219 Premature Disposal of Property and Equipment by Purchasing Affiliate 223 Intercompany Sales of Nondepreciable Assets 224 Analytical Calculation of Consolidated Net Income and Consolidated Retained Earnings 225 Consolidated Statements Workpaper—Partial Equity Method 227 Summary of Workpaper Entries Relating to Intercompany Sales of Equipment 229 Questions 229 Exercises 229 Problems 233 Chapter 7 POOLING OF INTERESTS AND INCOME TAX CONSIDERATIONS 243 Pooling of Interests in a Parent Subsidiary Relationship 243 Accounting for a Pooled Subsidiary at Date of Acquisition I 244 Accounting for a Pooled Subsidiary After Acquisition I 247 The Book Value Method I 248 The Partial Equity Method I 251 Interim Acquisition Under the Pooling Method I 251 Unrealized Profits on Intercompany Sales of Assets I 251 Acquisition of a Minority Interest I 251 Reporting Income Tax Consequences in Consolidated Financial Statements 252 Deferred Tax Consequences Arising Because of Undistributed Subsidiary Income I 252 Contents XI) Deferred Tax Consequences Arising Because of Unrealized Intercompany Profit I 254 Intercompany Sales of Inventory I 255 Impact of Unrealized Intercompany Profit on Calculation of Deferred Tax Consequences Related to Undistributed Subsidiary Income I 257 Analytical Calculations of Consolidated Net Income and Consolidated Retained Earnings I 259 Intercompany Sales of Equipment I 260 Impact of Unrealized Intercompany Profit on Calculation of Deferred Tax Consequences Related to Undistributed Subsidiary Income I 262 Analytical Calculations of Consolidated Net Income and Consolidated Retained Earnings I 264 Summary of Workpaper Entries Relating to Intercompany Sales I 266 Questions 268 Exercises 268 Problems 275 Chapter 8 CHANGES IN OWNERSHIP INTEREST 291 Acquisitions of Stock Through Several Open Market Purchases 291 Sale of Subsidiary Stock Investments on the Open Market 294 Subsidiary Transactions in Its Own Capital Stock 298 Issuance of Additional Shares by a Subsidiary I 299 Subsidiary Treasury Stock Purchases After Acquisition I 306 Reissuance of Treasury Shares by Subsidiaries I 310 Questions 310 Exercises 311 Problems 314 Chapter 9 INDIRECT OWNERSHIP AND RECIPROCAL STOCKHOLDINGS 321 Indirect Ownership 322 P Company s Interest in S Company Acquired Prior to S Company s Interest in R Company I 323 S Company s Interest in R Company Acquired Prior to P Company s Interest in S Company I 327 Connecting Affiliates I 330 Indirect Ownership—Several Levels I 334 Reciprocal Stockholdings 334 Treasury Stock Approach I 335 Appendix: Mathematical Approach to Reciprocal Stockholdings 338 Questions 342 Exercises 342 Problems 345 Chapter 10 CONSOLIDATED FINANCIAL STATEMENTS MISCELLANEOUS TOPICS 353 Intercompany Bond Holdings 353 Accounting for Bonds—A Review 354 Constructive Gain or Loss on Intercompany Bond Holdings 355 Allocation of Constructive Gain or Loss I 356 Computing the Constructive Gain or Loss I 357 Accounting for Intercompany Bonds Illustrated 358 Book Entry Related to Bond Investment I 358 a Consolidated Statements Workpaper—1992 I 359 Analytical Definition of Consolidated Net Income and Retained Earnings I 362 Entries on the Books of Affiliated Companies—1993 I 363 Analytical Definition of Consolidated Net Income and Retained Earnings— 1993 I 367 Interim Purchase of Intercompany Bonds 368 Notes Receivable Discounted 369 Stock Dividends Issued by a Subsidiary Company 371 Stock Dividends Issued from Postacquisition Earnings I 375 Dividends from Preacquisition Earnings 375 Subsidiary with Both Preferred and Common Stock Outstanding 377 Determining Equity Interest of Each Class of Stockholders I 377 Allocation of Difference Between Cost of Preferred Stock Investment and Book Value Interest Acquired I 378 Consolidating a Subsidiary with Preferred Stock Outstanding 379 Consolidated Statements Workpaper I 381 Accounting Subsequent to the Year of Acquisition I 384 Consolidated Statements Workpaper—Partial Equity Method 387 Questions 388 Exercises 388 Problems 393 Chapter 11 CONSOLIDATED EARNINGS PER SHARE AND ALTERNATIVE THEORIES UNDERLYING CONSOLIDATED FINANCIAL STATEMENTS 405 Consolidated Earnings per Share 405 Subsidiary s Dilutive Securities Enable the Holder to Receive Common Shares of the Subsidiary I 406 Subsidiary s Dilutive Securities Enable the Holder to Receive Common Shares of the Parent Company I 409 Alternative Theories Underlying Consolidated Financial Statements 411 Consolidated Net Income I 412 Consolidated Balance Sheet I 412 Elimination of Unrealized Intercompany Profit I 413 Contents X3 Current Practice I 418 Authors View I 419 Questions 419 Exercises 420 Problems 423 Chapter 12 THE EQUITY METHOD OF REPORTING INVESTMENTS IN COMMON STOCK 429 Methods of Reporting Investments in Common Stock 429 Comparison of The Cost Method and The Equity Method 431 Application of The Equity Method of Reporting an Investment 434 Determining Ownership Percentage and Share of Earnings I 434 Classification of Investment Income I 435 Amortization of the Difference Between Cost and Book Value I 435 Elimination of Unrealized Intercompany Profit Including Income Tax Consequences I 437 Income Tax Consequences Related to Undistributed Income I 441 Changes in Equity Interest Arising from Transactions of an Investee in Its Own Shares I 442 Other Than Temporary Declines in Value I 443 Reduction of Carrying Value Below Zero I 444 Change in The Method of Accounting for an Investee 445 Change from Cost Method to Equity Method I 445 Change from Equity Method to Cost Method I 446 Workpaper Elimination Entries When a Subsidiary is Recorded Using the Equity Method of Accounting 446 Workpaper Eliminating Entries I 446 Minority Interest, Consolidated Net Income, and Consolidated Retained Earnings I 448 Consolidated Statements Workpaper: Investment Recorded at Equity I 449 Questions 452 Exercises 453 Problems 458 Chapter 13 ACCOUNTING FOR HOME OFFICE AND BRANCH ACTIVITIES 471 Sales Agency and Branch Contrasted 472 Accounting for a Sales Agency 472 Accounting for a Branch Operation 473 Accounting System Used to Account for a Branch I 473 Recording Transactions Between Home Office and Branch I 474 Merchandise Inventory Shipments to a Branch I 475 Preparation of Combined Financial Statements I 481 Accounting for a Branch Illustrated I 482 Interbranch Transfer of Assets 487 Establishing Reciprocal Balances 487 Questions 490 Exercises 490 Problems 494 Chapter 14 ACCOUNTING FOR FOREIGN CURRENCY TRANSACTIONS 503 Exchange Rates—Means of Translation 504 Measured Versus Denominated 506 Foreign Currency Transactions 507 Importing or Exporting Goods or Services I 508 Other Forms of Foreign Borrowing or Lending I 511 Economic Hedge of Net Investment in a Foreign Entity I 512 Forward Exchange Contracts I 512 Questions 523 Exercises 524 Problems 532 Chapter 15 THE TRANSLATION OF FINANCIAL STATEMENTS OF FOREIGN AFFILIATES 537 Accounting for Operations in Foreign Countries 537 Translating Financial Statements of Foreign Affiliates 538 Translation Adjustments or Translation Gain or Loss I 539 Objectives of Translation—SFAS No. 52 539 Functional Currency Concept I 539 Translation Methods 540 Identifying the Functional Currency 541 Translation of Foreign Currency Financial Statements 542 Foreign Entity Operates in a Highly Inflationary Economy I 543 Foreign Entity Operates in an Economy That Is Not Highly Inflationary I 545 Translation of Foreign Financial Statements Illustrated 547 Functional Currency Is the Local Currency—Current Rate Method I 548 Functional Currency Is the U.S. Dollar—Temporal Method I 552 Comparison of the Two Methods I 556 Income Taxes 556 Translating Statements of Foreign Branches 557 Financial Statement Disclosure 557 Harmonization of Worldwide Accounting Standards 558 Historical Developments of Worldwide Accounting Standards 560 Appendix: Accounting for a Foreign Affiliate and Preparation of Consolidated Statements Workpaper Illustrated 561 Contents ) Date of Acquisition 561 Accounting for an Investment in a Foreign Affiliate—After Acquisition 562 Consolidation When the Temporal Method of Translation Is Used 566 Remeasurement and Translation of Foreign Currency Transactions 566 Intercompany Receivables and Payables 567 Elimination of Intercompany Profit 568 Liquidation of a Foreign Investment 568 Questions 569 Exercises 569 Problems 577 Chapter 16 REPORTING FOR SEGMENTS AND INTERIM FINANCIAL PERIODS 587 Reporting for Segments 587 Need for Disaggregated Financial Data I 588 Standards of Financial Accounting and Reporting I 588 Foreign Operations and Export Sales I 595 Information About Major Customers I 599 SEC Rules on Reporting Business Segments 599 Interim Financial Reporting 601 Problems in Interim Reporting I 601 APB Opinion No. 28 I 603 Accounting Changes in Interim Periods I 608 Minimum Disclosures in Interim Reports I 609 Questions 610 Exercises 611 Problems 615 Chapter 17 INSOLVENCY—LIQUIDATION AND REORGANIZATION 621 Contractual Agreements 622 Extension of Payment Periods I 622 Composition Agreements I 623 Formation of a Creditors Committee I 623 Voluntary Assignment of Assets I 623 Bankruptcy 624 Voluntary Petitions I 625 Involuntary Petitions I 625 Secured and Unsecured Creditors I 626 Liquidation 627 Duties of the Trustee I 627 Reorganization Under the Reform Act 628 Accounting for Reorganizations—Troubled Debt Restructurings I 629 The Statement of Affairs I 633 aaiv vontents Trustee Accounting and Reporting 638 Realization and Liquidation Account 640 Questions 645 Exercises 645 Problems 651 Chapter 18 PARTNERSHIPS: FORMATION, OPERATION, AND OWNERSHIP CHANGES 659 Partnership Denned 660 Reasons for Forming a Partnership 660 Characteristics of a Partnership 660 General Partnership I 661 Limited Partnership I 662 Joint Ventures I 662 Partnership Agreement 663 Capital Interest Versus Profit Interest I 665 Accounting for a Partnership 665 Recording the Formation of a Partnership I 667 Allocation of Net Income or Net Loss I 668 Insufficient Income to Cover Allocation I 673 Special Problems in Allocation of Income 674 Salaries and Interest as an Expense I 674 Adjustment of Income of Prior Years I 675 Financial Statement Presentation 676 Changes in the Ownership of the Partnership 677 Valuation—A Central Issue 677 Methods of Recording Changes in the Membership of the Partnership 678 Admission of a New Partner 679 Assignment of an Interest by an Existing Partner I 679 Acquisition of an Interest by Investing Assets I 683 Withdrawal of a Partner 688 Payment to a Retiring Partner I 688 Death of a Partner I 691 Questions 692 Exercises 692 Problems 700 Chapter 19 PARTNERSHIP LIQUIDATION 709 Steps in the Liquidation Process 710 Priorities of Partnership and Personal Creditors 712 Simple Liquidation Illustrated 714 Installment Liquidation 716 Safe Payment Approach I 716 Advance Plan for the Distribution of Cash I 720 Incorporation of a Partnership 725 Retention of Partnership Books by Corporation I 725 New Books Established by Corporation I 726 Questions 727 Exercises 728 Problems 735 Chapter 20 INTRODUCTION TO FUND ACCOUNTING 743 Classifications of Nonbusiness Organizations 743 Distinctions Between Nonbusiness Organizations and Profit Oriented Enterprises 744 Financial Accounting and Reporting Standards for Nonbusiness Organizations 745 Fund Accounting 746 Expendable Fund Entities I 746 Proprietary Fund Entities I 747 Budgetary Fund Entities I 748 Restricted and Unrestricted Fund Entities I 748 General Accounting and Reporting Considerations I 749 Basis of Accounting I 749 Classification of Revenue and Other Resource Inflows I 750 Recognition of Revenue I 751 Classification of Expenditures and Other Resource Outflows I 752 Recognition of Expenditures I 754 Recording Budgeted and Actual Revenue and Expenditures I 757 Comprehensive Illustration—General Fund I 760 Financial Statements I 766 Reporting Inventory and Prepayments in the Financial Statements I 766 Lapsing of Appropriations I 772 Questions 772 Exercises 773 Problems 779 Chapter 21 INTRODUCTION TO ACCOUNTING FOR STATE AND LOCAL GOVERNMENTAL UNITS 789 Generally Accepted Governmental Accounting Standards 789 The Structure of Government Accounting 790 Governmental Fund Entities 792 The General Fund I 792 Special Revenue Funds I 793 Capital Projects Funds I 793 Debt Service Funds I 799 Expendable Trust and Agency Funds I 807 Proprietary Fund Entities 808 Enterprise Funds I 809 Internal Service Funds I 810 Nonexpendable Trust Funds I 811 Account Group Entities 813 The General Fixed Assets Account Group I 815 The General Long term Obligation Account Group I 818 Special Assessments 819 Reporting Service type Special Assessments I 820 Reporting Capital Improvement Special Assessments I 821 Interfund Transactions 824 Quasi external Transaction I 824 Reimbursements I 825 Interfund Transfers I 825 Financial Reporting 827 The Reporting Entity I 827 The Pyramid Concept I 828 Recommended Financial Statements I 829 Cost Benefit Reporting 834 Questions 836 Exercises 837 Problems 845 Chapter 22 INTRODUCTION TO ACCOUNTING FOR NONGOVERNMENT NONBUSINESS ORGANIZATIONS 861 Sources of Generally Accepted Accounting Standards for Nongovernment Nonbusiness Organizations 862 Fund Accounting 863 Accrual Basis of Accounting 863 Classification of Revenue and Expense 864 Accounting for Current Funds 865 Current Unrestricted Funds I 865 Current Restricted Funds I 866 Accounting for Board Designated Funds I 867 Mandatory and Nonmandatory Transfers I 868 Deferred Revenue Recognition in Current Restricted Funds I 869 Deferred Revenue Recognition in Current Unrestricted Funds I 871 Recognition of Service Fee Revenue I 871 Revenue and Support from Fund Raising Events I 872 Pledges I 872 Donated Services I 873 Accounting for Plant Funds 874 Accounting for Endowment Funds 880 Accounting for Investments 881 Accounting for Loan Funds 883 Accounting for Annuity and Life Income Funds 884 Financial Statements 885 Reporting Program Results 886 Changes in Financial Accounting and Reporting Standards 886 Appendix: Sample Financial Statements for Nongovernment Nonbusiness Organizations 886 Questions 902 Exercises 902 Problems 911 Chapter 23 ACCOUNTING FOR ESTATES AND TRUSTS 923 Estate Planning 924 Administration of an Estate 924 Duties of the Personal Representative 926 Preparing an Inventory of Estate Property I 926 Settlement of Claims Against the Estate I 927 Distribution of Estate Assets After Settlement of Claims I 928 Reporting on Estate Activities I 929 Accounting for an Estate 929 Distinguishing Between Estate Principal and Income I 929 Account Titles I 930 Accounting for an Estate Illustrated 931 Entries to Record Transactions of the Estate I 932 Reports Filed by the Executor I 934 Closing Entries I 934 Accounting for a Trust Arrangement 936 Questions 937 Exercises 938 Problems 942 Chapter 24 ACCOUNTING FOR INSTALLMENT SALES AND CONSIGNMENT TRANSACTIONS 947 Accounting for Installment Sales 947 Methods of Accounting for Installment Sales 948 Gross Profit Recognized at the Time of Sale I 948 Gross Profit Recognized as Cash Is Collected I 949 Acceptability of the Cash Basis Method 950 Recurring Sales of Inventory I 950 Sales of Real Estate I 951 Accounting for Nonretail Sale of Real Estate Illustrated 956 Accrual Method I 957 Installment Method I 957 Cost Recovery Method I 959 Reduced Profit Method I 960 Deposit Method I 961 Financial Statement Presentation 961 Accounting for the Installment Sale of Inventory 962 Defaults and Repossessions 963 Accounting for Consignment Transactions 964 Nature of the Consignment Agreement I 964 Advantages of a Consignment Arrangement I 965 Rights and Responsibilities of the Consignee 965 Rights of the Consignee I 966 Responsibilities of the Consignee I 966 Accounting for Consigned Goods 968 Accounting by the Consignee I 968 Recording Consignment Transactions—an Illustration I 968 Accounting by the Consignor I 969 Illustration—Perpetual Inventory System Maintained by the Consignor I 970 Periodic Inventory System Maintained by the Consignor I 973 Reporting Consignment Transactions in the Financial Statements of the Consignor I 973 Questions 975 Exercises 976 Problems 980 APPENDIX 987 INDEX 997
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geographic	USA (DE-588)4078704-7 gnd
geographic_facet	USA
id	DE-604.BV006813632
illustrated	Not Illustrated
indexdate	2024-07-09T16:51:15Z
institution	BVB
isbn	0471534021 0471518239
language	English
oai_aleph_id	oai:aleph.bib-bvb.de:BVB01-004317660
oclc_num	22110834
open_access_boolean
owner	DE-703 DE-20 DE-523
owner_facet	DE-703 DE-20 DE-523
physical	XXVIII, 1005 S.
publishDate	1991
publishDateSearch	1991
publishDateSort	1991
publisher	Wiley
record_format	marc
series2	Accounting textbooks from Wiley
spelling	Haried, Andrew A. Verfasser aut Advanced accounting Andrew A. Haried ; Leroy F. Imdieke ; Ralph E. Smith 5. ed. New York [u.a.] Wiley 1991 XXVIII, 1005 S. txt rdacontent n rdamedia nc rdacarrier Accounting textbooks from Wiley Accounting Rechnungswesen (DE-588)4048732-5 gnd rswk-swf Bilanz (DE-588)4006566-2 gnd rswk-swf USA (DE-588)4078704-7 gnd rswk-swf Rechnungswesen (DE-588)4048732-5 s DE-604 USA (DE-588)4078704-7 g Bilanz (DE-588)4006566-2 s 1\p DE-604 Imdieke, Leroy F. Verfasser aut Smith, Ralph E. Verfasser aut Später u.d.T. Debra C. Jeter Advanced accounting HBZ Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=004317660&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis 1\p cgwrk 20201028 DE-101 https://d-nb.info/provenance/plan#cgwrk
spellingShingle	Haried, Andrew A. Imdieke, Leroy F. Smith, Ralph E. Advanced accounting Accounting Rechnungswesen (DE-588)4048732-5 gnd Bilanz (DE-588)4006566-2 gnd
subject_GND	(DE-588)4048732-5 (DE-588)4006566-2 (DE-588)4078704-7
title	Advanced accounting
title_auth	Advanced accounting
title_exact_search	Advanced accounting
title_full	Advanced accounting Andrew A. Haried ; Leroy F. Imdieke ; Ralph E. Smith
title_fullStr	Advanced accounting Andrew A. Haried ; Leroy F. Imdieke ; Ralph E. Smith
title_full_unstemmed	Advanced accounting Andrew A. Haried ; Leroy F. Imdieke ; Ralph E. Smith
title_new	Debra C. Jeter Advanced accounting
title_short	Advanced accounting
title_sort	advanced accounting
topic	Accounting Rechnungswesen (DE-588)4048732-5 gnd Bilanz (DE-588)4006566-2 gnd
topic_facet	Accounting Rechnungswesen Bilanz USA
url	http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=004317660&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA
work_keys_str_mv	AT hariedandrewa advancedaccounting AT imdiekeleroyf advancedaccounting AT smithralphe advancedaccounting

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MARC

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