Macmillan dictionary of accounting:
Saved in:
| Main Author: | |
|---|---|
| Format: | Book |
| Language: | English |
| Published: |
London u.a.
Macmillan
1992
|
| Edition: | 2. ed. |
| Subjects: | |
| Online Access: | Inhaltsverzeichnis |
| Physical Description: | XVII, 307 S. |
| ISBN: | 0333455487 0333455495 |
Staff View
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| 245 | 1 | 0 | |a Macmillan dictionary of accounting |c R. H. Parker |
| 246 | 1 | 3 | |a Accounting |
| 250 | |a 2. ed. | ||
| 264 | 1 | |a London u.a. |b Macmillan |c 1992 | |
| 300 | |a XVII, 307 S. | ||
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Record in the Search Index
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|---|---|
| adam_text | Brief C
Part One
The Basic Structure of Accounting
1 Accounting and Its
Environment 1
2 Recording Business
Transactions 45
3 Measuring Business Income:
The Adjusting Process 98
4 Completing the Accounting
Cycle 144
5 Merchandising and
the Accounting Cycle 208
Part Two
Introduction to Accounting Systems
6 Accounting Information
Systems 268
7 Internal Control and Cash
Transactions 316
Part Three
Accounting for Noncash Assets
and Liabilities
8 Accounts and Notes
Receivable 368
9 Merchandise Inventory 412
ontents
10 Plant Assets, Intangible Assets,
and Related Expenses 455
11 Current Liabilities and Payroll
Accounting 500
Part Four
Generally Accepted Accounting
Principles
12 The Foundation for Generally
Accepted Accounting
Principles 545
Part Five
Accounting for Partnerships
and Corporations
13 Accounting for Partnerships 583
14 Corporations: Organization,
Paid in Capital, and
the Balance Sheet 625
15 Corporations: Retained
Earnings, Dividends,
Treasury Stock,
and the Income Statement 669
16 Corporations: Long Term
Liabilities 713
17 Corporations: Investments
and Accounting for
International Operations 761
V
Part Six
Using External Accounting
Information
18 Statement of Cash Flows 807
19 Using Accounting Information
to Make Business Decisions 867
Part Seven
Management Accounting
and Internal Decision Making
20 Introduction to Management
Accounting: The Master
Budget 918
21 Cost Volume Profit Relationships
and the Contribution Margin
Approach to Decision Making 959
22 Manufacturing Accounting
and Job Order Costing 998
23 Process Costing,
Activity Based Costing,
and Joint Products 1044
24 Flexible Budgets
and Standard Costs 1090
vi Brief Contents
25 Responsibility Accounting:
Departments and Branches 1129
26 Special Decisions
and Capital Budgeting 1164
Part Eight
Special Topics
27 Income Taxes and Their
Effects on Business Decisions 1204
28 Accounting with Computers 1241
Appendixes
A Accounting for the Effects
of Changing Prices (Inflation) 1289
B Present Value Tables
and Future Value Tables 1304
C Published Financial
Statements 1310
Glossary G l
Indexes 1 1
Company
Subject
Cont
Part One
The Basic Structure of Accounting
1 Accounting and Its
Environment 1
Accounting and Decisions 2
What Is Accounting? 2
Users of Accounting Information: The Decision
Makers 3
The Development of Accounting Thought 4
The Accounting Profession 5
Accounting Organizations and Designations 6
Ethical Considerations in Accounting
and Business 7
Specialized Accounting Services 8
Types of Business Organizations 10
Accounting Concepts and Principles 11
The Accounting Equation 13
Accounting for Business Transactions 14
Evaluating Business Transactions 19
Financial Statements 21
Summary Problem for Your Review 23
Summary 25
Self Study Questions 25
Accounting Vocabulary 26
Assignment Material* 28
Extending Your Knowledge** 42
2 Recording Business
Transactions 45
The Account 46
Double Entry Bookkeeping 49
The T Account 49
*In each chapter, Assignment Material includes Questions, Ex¬
ercises, and Problems (Group A and Group B).
Extending Your Knowledge includes Decision Problems, an
Ethical Issue, and Financial Statement Problems.
ents Increases and Decreases in Accounts 50
The Debit Credit Language of Accounting 52
Recording Transactions in Journals 52
Posting from the Journal to the Ledger 54
Flow of Accounting Data 54
Illustrative Problem 54
Summary Problem for Your Review 59
Details of Journals and Ledgers 61
Posting 61
Four Column Account Format 63
Chart of Accounts 64
Normal Balances of Accounts 65
Additional Owner s Equity Accounts:
Revenues and Expenses 65
Typical Account Titles 67
Illustrative Problem 68
Analytical Use of Accounting Information 72
Computers and Accounting 73
Summary Problem for Your Review 74
Summary 77
Self Study Questions 78
Accounting Vocabulary 79
Assignment Material 79
Extending Your Knowledge 95
The following practice set may be started after
Chapter 2 and completed after Chapter 4:
A 1 Photography—Sole Proprietorship. Service;
D. Ductions and Companx—Sole
Proprietorship. Service to Merchandising
3 Measuring Business Income:
The Adjusting Process 98
Accrual Basis Accounting
versus Cash Basis Accounting 99
The Accounting Period 100
vii
Revenue Principle 101
Matching Principle 702
Time Period Concept 102
Adjustments to the Accounts 103
Posting the Adjusting Entries 112
Adjusted Trial Balance 114
Preparing the Financial Statements
from the Adjusted Trial Balance 114
Relationships among the Three Financial
Statements 776
Computers and the Accounting Process 776
Summary Problem for Your Review 118
Summary 123
Self Study Questions 123
Accounting Vocabulary 124
Assignment Material 125
Extending Your Knowledge 142
4 Completing the Accounting
Cycle 144
Overview of the Accounting Cycle 145
The Accountant s Work Sheet 146
Microcomputer Spreadsheets 154
Summary Problem for Your Review 155
Using the Worksheet 757
Reversing Entries 763
Classification of Assets and Liabilities 767
Formats of Balance Sheets 765
Detecting and Correcting Accounting Errors 777
Summary Problem for Your Review 172
Summary 776
Self Study Questions 176
Accounting Vocabulary 177
Assignment Material 179
Extending Your Knowledge 195
Appendix: Prepaid Expenses,
Unearned Revenues,
and Reversing Entries 198
Prepaid Expenses 198
Unearned (Deferred) Revenues 207
Summary 204
Appendix Assignment Material 204
viii Contents
5 Merchandising
and the Accounting Cycle 208
The Operation Cycle for a Merchandising
Business 210
Purchase of Merchandise Inventory 270
Sale of Inventory 215
Cost of Goods Sold 217
Summary Problem for Your Review 220
The Adjusting and Closing Process
for a Merchandising Business 221
Financial Statements of a Merchandising
Business 224
Income Statement Format 229
Use of Accounting Information in Decision
Making 230
Computers and Inventory 231
Summary Problem for Your Review 231
Summary 237
Self Study Questions 237
Accounting Vocabulary 238
Assignment Material 239
Extending Your Knowledge 254
Appendix: The Adjusting
and Closing Process
for a Merchandising Business:
Adjusting Entry Method 258
The Adjusting and Closing Process 258
Alternate Solution to Review Problem 263
Comprehensive Problem for Part One 266
The following practice sets max be started after
Chapter 5:
Furniture Forest—Sole Proprietorship.
Merchandising—and completed after Chapter 6;
The Luggage Merchant—Sole Proprietorship,
Merchandising with Payroll—and completed
after Chapter 11
Part Two
Introduction to Accounting Systems
6 Accounting Information
Systems 268
Accounting System Design and Installation 269
Basic Model of Information Processing 270
An Effective Information System 270
Computer Data Processing 272
Overview of an Accounting Information System 274
Special Accounting Journals 274
Summary Problem for Your Review 281
The Credit Memorandum—A Basic Business
Document 287
The Debit Memorandum—A Basic Business
Document 289
Sales Tax 289
Balancing the Ledgers 290
Documents as Journals 297
Computers and Special Journals 291
Summary Problem for Your Review 292
Summary 292
Self Study Questions 293
Accounting Vocabulary 294
Assignment Material 295
Extending Your Knowledge 314
7 Internal Control and Cash
Transactions 316
Effective Systems of Control 318
Limitations of Internal Control 322
The Bank Account as a Control Device 322
Summary Problem for Your Review 330
Reporting of Cash 331
Internal Control over Cash Receipts 332
Internal Control over Cash Disbursements 333
Computers, Internal Control, and Cash 341
Summary Problem for Your Review 342
Summary 344
Self Study Questions 344
Accounting Vocabulary 345
Assignment Material 346
Extending Your Knowledge 362
Comprehensive Problem for Part Two 364
Part Three
Accounting for Noncash Assets
and Liabilities
8 Accounts and Notes
Receivable 368
Different Types of Receivables 369
The Credit Department 370
Uncollectible Accounts (Bad Debts) 371
Credit Balances in Accounts Receivable 378
Credit Card Sales 379
Internal Control over Collections
of Accounts Receivable 379
Summary Problem for Your Review 380
Notes Receivable 381
Reporting Receivables and Allowances: Actual
Reports 388
Use of Accounting Information in Decision
Making 389
Computers and Accounts Receivable 390
Summary Problem for Your Review 391
Summary 392
Self Study Questions 392
Accounting Vocabulary 393
Assignment Material 395
Extending Your Knowledge 409
9 Merchandise Inventory 412
Figuring Cost of Inventory 413
Inventory Costing Methods 415
Income Effects of FIFO, LIFO,
and Weighted Average Cost 417
The Income Tax Advantage of LIFO 418
Generally Accepted Accounting Principles:
A Comparison of the Inventory Methods 420
Consistency Principle 421
Summary Problem for Your Review 421
Accounting Conservation 423
Effect of Inventory Errors 425
Methods of Estimating Inventory 426
Periodic and Perpetual Inventory Systems 428
Internal Control over Inventory 431
Computerized Inventory Records 432
Summary Problems for Your Review 433
Summary 434
Self Study Questions 435
Accounting Vocabulary 436
Assignment Material 437
Extending Your Knowledge 452
10 Plant Assets, Intangible Assets,
and Related Expenses 455
The Cost of a Plant Asset 457
Depreciation of Plant Assets 458
Determining the Useful Life of a Plant Asset 459
Contents ix
Measuring Depreciation 459
Depreciation Methods 460
Comparison of the Depreciation
Methods 463
Summary Problem for Your Review 465
Depreciation and Income Taxes 466
Special Issues in Depreciation
Accounting 468
Using Fully Depreciated Assets 470
Disposal of Plant Assets 470
Accounting for Intangible Assets
and Amortization 475
Capital Expenditures versus Revenue
Expenditures (Expenses) 478
Summary Problems for Your Review 479
Summary 480
Self Study Questions 481
Accounting Vocabulary 482
Assignment Material 483
Extending Your Knowledge 498
11 Current Liabilities
and Payroll Accounting 500
Current Liabilities of Known Amount 507
Current Liabilities That Must Be Estimated 506
Contingent Liabilities 508
Summary Problem for Your Review 509
Accounting for Payroll 510
Gross Pay and Net Pay 511
Payroll Entries 513
The Payroll System 515
Recording Cash Disbursements for Payroll 518
Internal Control over Payroll 579
Reporting Payroll Expense and Liabilities 522
Computer Accounting Systems for Current
Liabilities 522
Summary Problem for Your Review 524
Summary 525
Self Study Questions 525
Accounting Vocabulary 526
Assignment Material 527
Extending Your Knowledge 541
Comprehensive Problem for Part Three 543
x Contents
Part Four
Generally Accepted Accounting
Principles
12 The Foundation for Generally
Accepted Accounting
Principles 545
The Conceptual Framework 547
Objective of Financial Reporting 548
Underlying Concepts 549
Accounting Principles 557
Constraints on Accounting 559
Financial Statements and Their Elements 560
Accounting Standards Throughout the World 562
Summary Problem for Your Review 562
Summary 564
Self Study Questions 565
Accounting Vocabulary 566
Assignment Material 567
Extending Your Knowledge 581
Part Five
Accounting for Partnerships
and Corporations
13 Accounting for Partnerships 583
Characteristics of a Partnership 584
Initial Investments by Partners 586
Sharing Partnership Profits and Losses 588
Partner Drawings 592
Dissolution of a Partnership 593
Summary Problem for Your Review 597
Withdrawal of a Partner 598
Death of a Partner 607
Liquidation of a Partnership 607
Partnership Financial Statements 606
Summary Problem for Your Review 608
Summary 670
Self Study Questions 611
Accounting Vocabulary 612
Assignment Material 613
Extending Your Knowledge 623
14 Corporations: Organization,
Paid in Capital,
and the Balance Sheet 625
Characteristics of a Corporation 626
Organization of a Corporation 628
Capital Stock 628
Stockholders Equity 630
Stockholder Rights 631
Classes of Stock 632
Issuing Stock 632
Summary Problems for Your Review 637
Donated Capital 639
Incorporation of a Going Business 640
Organization Cost 640
Dividend Dates 641
Dividends on Preferred and Common Stock 641
Convertible Preferred Stock 644
Rate of Return on Total Assets and Rate of Return
on Stockholders Equity 644
Different Values of Stock 646
Summary Problems for Your Review 648
Summary 650
Self Study Questions 650
Accounting Vocabulary 652
Assignment Material 654
Extending Your Knowledge 666
The following practice set may be started after
Chapter 14 and completed after Chapter 19:
Runners Corporation—Merchandising
15 Corporations: Retained Earnings,
Dividends, Treasury Stock, and
the Income Statement 669
Retained Earnings and Dividends 670
Stock Dividends 672
Stock Splits 675
Treasury Stock 677
Summary Problem for Your Review 679
Retirement of Stock 681
Restrictions on Retained Earnings 682
Variations in Reporting Stockholders Equity 683
Corporation Income Statement 683
Statement of Retained Earnings 689
Summary Problem for Your Review 692
Summary 693
Self Study Questions 693
Accounting Vocabulary 695
Assignment Material 695
Extending Your Knowledge 710
JO Corporations: Long Term
Liabilities 713
The Nature of Bonds 714
Types of Bonds 715
Bond Prices 776
Issuing Bonds Payable 718
Adjusting Entries for Interest Expense 722
Summary Problem for Your Review 723
Effective Interest Method of Amortization 725
Bond Sinking Fund 729
Retirement of Bonds Payable 730
Convertible Bonds and Notes 731
Current Portion of Long Term Debt 731
Mortgage Notes Payable 732
Advantage of Financing Operations
with Debt versus Stock 732
Lease Liabilities 734
Off Balance Sheet Financing 736
Pension Liabilities 736
Computers and Corporate Financial Planning 737
Summary Problem for Your Review 737
Summary 739
Self Study Questions 740
Accounting Vocabulary 741
Assignment Material 742
Extending Your Knowledge 753
Appendix: Present Value 755
Present Value Tables 756
Present Value of an Annuity 757
Present Value of Bonds Payable 758
Capital Leases 759
17 Corporations: Investments
and Accounting for
International Operations 761
Accounting for Investments 762
Stock Prices 762
Investments in Stock 763
Classifying Stock Investments 764
Accounting for Stock Investments 764
Investments in Bonds and Notes 774
Summary Problem for Your Review 777
Contents xi
Accounting for International
Operations 779
Economic Structures and Their Impact
on International Accounting 780
Foreign Currencies and Foreign Currency
Exchange Rates 780
Accounting for International Transactions 781
Hedging—A Strategy to Avoid Foreign Currency
Transaction Losses 783
Consolidation of Foreign Subsidiaries 784
International Accounting Standards 785
Computers and Consolidation 786
Summary Problem for Your Review 786
Summary 788
Self Study Questions 788
Accounting Vocabulary 790
Assignment Material 791
Extending Your Knowledge 802
Comprehensive Problem for Part Five 805
Part Six
Using External Accounting
Information
18 Statement of Cash Flows 807
Purpose of the Statement of Cash Flows 808
Basic Concept of the Statement of Cash Flows 809
Operating, Investing, and Financing Activities 809
Cash and Cash Equivalents 812
Interest and Dividends 812
Preparing the Statement of Cash Flows:
The Direct Method 812
Focus of the Statement of Cash Flows 816
Summary Problem for Your Review 817
Computing Individual Amounts for the Statement
of Cash Flows 819
Noncash Investing and Financing Activities 826
Preparing the Statement of Cash Flows:
The Indirect Method 827
Supplementary Disclosures 830
Computers and the Statement of Cash Flows 831
Summary Problem for Your Review 832
Summary 833
Self Study Questions 834
Accounting Vocabulary 835
Assignment Material 836
Extending Your Knowledge 854
xii Contents
Appendix: The Work Sheet
Approach to Preparing
the Statement of Cash Flows 857
Preparing the Work Sheet—Direct Method
for Operating Activities 858
Preparing the Work Sheet—Indirect Method
for Operating Activities 861
Assignment Material 864
19 Using Accounting Information
to Make Business Decisions 867
Financial Statement Analysis 868
Horizontal Analysis 869
Vertical Analysis 872
Common Size Statements 874
Industry Comparisons 875
The Statement of Cash Flows in Decision Making 876
Summary Problem for Your Review 877
Using Ratios to Make Business Decisions 879
Measuring the Ability to Pay Current Liabilities 879
Measuring the Ability to Sell Inventory and Collect
Receivables 881
Measuring the Ability to Pay Long Term Debt 884
Measuring Profitability 886
Analyzing Stock as an Investment 888
The Complexity of Business Decisions 890
Efficient Markets, Management Action, and
Investor Decisions 891
Computers and Financial Statement Analysis 891
Summary Problem for Your Review 892
Summary 894
Self Study Questions 896
Accounting Vocabulary 897
Assignment Material 898
Extending Your Knowledge 914
Comprehensive Problem for Part Six 916
Part Seven
Management Accounting
and Internal Decision Making
20 Introduction to Management
Accounting: The Master
Budget 918
Two Themes in Management Accounting 979
The Role of Management 920
The Budgeting System 921
Benefits of a Budget 922
The Performance Report 923
Components of the Master Budget 924
Preparing the Master Budget 926
Importance of Sales Forecasting 933
Budgeting and Short Term Financing 934
Continuous (Rolling) Budgets 935
Budget Models, What If Questions, and
Microcomputer Applications 935
Summary Problem for Your Review 936
Summary 940
Self Study Questions 940
Accounting Vocabulary 941
Assignment Material 942
Extending Your Knowledge 957
21 Cost Volume Profit Relationships
and the Contribution Margin
Approach to Decision Making 959
Types of Costs 960
Contribution Margin Approach to Decision
Making 963
Relevant Range 964
Cost Volume Profit Analysis 965
Summary Problem for Your Review 972
Margin of Safety 973
Assumptions Underlying CVP Analysis 974
Sales Mix 974
Separating a Mixed Cost into Its Variable
and Fixed Components 976
Computer Spreadsheet Analysis of CVP
Relationships 978
Summary Problem for Your Review 979
Summary 982
Self Study Questions 982
Accounting Vocabulary 983
Assignment Material 984
Extending Your Knowledge 995
22 Manufacturing Accounting
and Job Order Costing 998
Manufacturing and the Value Chain 999
Objectives of a Cost System 1000
Manufacturing Accounts 7007
Inventoriable Costs and Period Costs 1005
Perpetual and Periodic Inventory Systems 7007
Summary Questions for Your Review 1007
Job Order Costing 1008
Computers and Manufacturing Accounting 1022
Summary Problem for Your Review 1022
Summary 1024
Self Study Questions 1025
Accounting Vocabulary 1026
Assignment Material 1027
Extending Your Knowledge 1042
The following practice set may be started after
Chapter 22:
Four Seasons Furniture Manufacturers, Inc.
23 Process Costing, Activity Based
Costing, and Joint Products 1044
Process Costing: An Overview 1045
Recording Costs 1048
Tracing the Flow of Costs 7049
Equivalent Units of Production 7050
Steps in Process Cost Accounting 1050
Summary Problem for Your Review 1053
Process Costing Extended to a Second
Department 7055
Production Cost Report 7059
Activity Based Costing 7067
Product Costing in an Activity Based System 7065
Activity Based Costing and Management Decisions 1
Joint Product Cost 7066
Byproduct Cost 7067
Just in Time (JIT) Production Systems 7067
Summary Problem for Your Review 1069
Summary 7070
Self Study Questions 1071
Accounting Vocabulary 1072
Assignment Material 1073
Extending Your Knowledge 1087
24 Flexible Budgets
and Standard Costs 1090
Cost Behavior Patterns 7097
Relevant Range 7092
Flexible Budgets 7095
Graphing the Budget Expense Formula 1094
Analyzing the Results 7096
Summary Problem for Your Review 1097
Standard Costing 7099
Contents xiii
Relationship between Standard Costs and Flexible
Budgets 1099
Illustration of Standard Costing 1100
Computers and Standard Costs 1110
Summary Problem for Your Review 1110
Summary 1114
Self Study Questions 1114
Accounting Vocabulary 1115
Assignment Material 1116
Extending Your Knowledge 1127
25 Responsibility Accounting:
Departments and Branches 1129
Responsibility Accounting 1130
Performance Report Format 1133
Design of a Responsibility Accounting System 1133
Departmental Accounting 1134
Summary Problem for Your Review 1139
Branch Accounting 1139
Computers, Responsibility Accounting,
and Remote Processing 1144
Summary Problem for Your Review 1144
Summary 1145
Self Study Questions 1145
Accounting Vocabulary 1147
Assignment Material 1147
Extending Your Knowledge 1162
26 Special Decisions and Capital
Budgeting 1164
Relevant Information for Decision Making 1165
Special Sales Order 1166
Deletion of Products. Departments, Territories—
Fixed Costs Unchanged 1169
Deletion of Products. Departments. Territories—
Fixed Costs Changed 1170
Which Product to Emphasize 1171
Make or Buy 1172
Best Use of Facilities 1173
Sell As Is or Process Further 1174
Opportunity Cost 1175
Summary Problems for Your Review 1176
Capital Budgeting 1177
Discounted Cash Flow Models 1181
Computers in Business Decision Analysis 1187
Summary Problem for Your Review 1188
Summary 1189
Self Study Questions 1190
xiv Contents
Accounting Vocabulary 1191
Assignment Material 1192
Extending Your Knowledge 1202
Part Eight
Special Topics
27 Income Taxes and Their Effects
on Business Decisions 1204
History and Operation of the Income Tax 7205
Classes and Filing Status of Taxpayers 7206
Income Taxation of Individuals 7207
Paying Income Tax through Withholding and
Quarterly Payments 7275
Summary Problem for Your Review 1214
Income Taxation of Corporations 7275
Tax Factors in Business Decisions 7279
Summary Problem for Your Review 1225
Summary 7226
Self Study Questions 1226
Accounting Vocabulary 1227
Assignment Material 1228
Extending Your Knowledge 1239
28 Accounting with Computers 1241
Advantages of Computer Systems 1242
Computer Basics 1243
Spreadsheets 7255
Summary Problem for Your Review 1269
Summary 7277
Self Study Questions 1271
Accounting Vocabulary 1272
Assignment Material 1273
Extending Your Knowledge 1287
Appendixes
A Accounting for the Effects
of Changing Prices (Inflation) 1289
B Present Value Tables
and Future Value Tables 1304
C Published Financial
Statements 1310
Glossary G l
Indexes 1 1
|
| any_adam_object | 1 |
| author | Parker, Robert H. 1932-2016 |
| author_GND | (DE-588)120456753 |
| author_facet | Parker, Robert H. 1932-2016 |
| author_role | aut |
| author_sort | Parker, Robert H. 1932-2016 |
| author_variant | r h p rh rhp |
| building | Verbundindex |
| bvnumber | BV008229362 |
| callnumber-first | H - Social Science |
| callnumber-label | HF5621 |
| callnumber-raw | HF5621 |
| callnumber-search | HF5621 |
| callnumber-sort | HF 45621 |
| callnumber-subject | HF - Commerce |
| classification_rvk | QP 800 |
| ctrlnum | (OCoLC)27106022 (DE-599)BVBBV008229362 |
| dewey-full | 657.03 |
| dewey-hundreds | 600 - Technology (Applied sciences) |
| dewey-ones | 657 - Accounting |
| dewey-raw | 657.03 |
| dewey-search | 657.03 |
| dewey-sort | 3657.03 |
| dewey-tens | 650 - Management and auxiliary services |
| discipline | Wirtschaftswissenschaften |
| edition | 2. ed. |
| format | Book |
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| genre | (DE-588)4066724-8 Wörterbuch gnd-content |
| genre_facet | Wörterbuch |
| id | DE-604.BV008229362 |
| illustrated | Not Illustrated |
| indexdate | 2024-07-09T17:16:41Z |
| institution | BVB |
| isbn | 0333455487 0333455495 |
| language | English |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-005431362 |
| oclc_num | 27106022 |
| open_access_boolean | |
| owner | DE-739 DE-N2 DE-521 DE-188 |
| owner_facet | DE-739 DE-N2 DE-521 DE-188 |
| physical | XVII, 307 S. |
| publishDate | 1992 |
| publishDateSearch | 1992 |
| publishDateSort | 1992 |
| publisher | Macmillan |
| record_format | marc |
| spelling | Parker, Robert H. 1932-2016 Verfasser (DE-588)120456753 aut Macmillan dictionary of accounting R. H. Parker Accounting 2. ed. London u.a. Macmillan 1992 XVII, 307 S. txt rdacontent n rdamedia nc rdacarrier Accountancy gtt Comptabilité - Dictionnaires ram Accounting Dictionaries Englisch (DE-588)4014777-0 gnd rswk-swf Rechnungswesen (DE-588)4048732-5 gnd rswk-swf (DE-588)4066724-8 Wörterbuch gnd-content Rechnungswesen (DE-588)4048732-5 s Englisch (DE-588)4014777-0 s 1\p DE-604 HBZ Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=005431362&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 | Parker, Robert H. 1932-2016 Macmillan dictionary of accounting Accountancy gtt Comptabilité - Dictionnaires ram Accounting Dictionaries Englisch (DE-588)4014777-0 gnd Rechnungswesen (DE-588)4048732-5 gnd |
| subject_GND | (DE-588)4014777-0 (DE-588)4048732-5 (DE-588)4066724-8 |
| title | Macmillan dictionary of accounting |
| title_alt | Accounting |
| title_auth | Macmillan dictionary of accounting |
| title_exact_search | Macmillan dictionary of accounting |
| title_full | Macmillan dictionary of accounting R. H. Parker |
| title_fullStr | Macmillan dictionary of accounting R. H. Parker |
| title_full_unstemmed | Macmillan dictionary of accounting R. H. Parker |
| title_short | Macmillan dictionary of accounting |
| title_sort | macmillan dictionary of accounting |
| topic | Accountancy gtt Comptabilité - Dictionnaires ram Accounting Dictionaries Englisch (DE-588)4014777-0 gnd Rechnungswesen (DE-588)4048732-5 gnd |
| topic_facet | Accountancy Comptabilité - Dictionnaires Accounting Dictionaries Englisch Rechnungswesen Wörterbuch |
| url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=005431362&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
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