Principles of financial & management accounting: a sole proprietorship approach
Gespeichert in:
| Hauptverfasser: | , , |
|---|---|
| Format: | Buch |
| Sprache: | English |
| Veröffentlicht: |
Englewood Cliffs, NJ
Prentice Hall
1994
|
| Schriftenreihe: | Prentice Hall series in accounting
|
| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis |
| Beschreibung: | Getr. Zählung Ill., graph. Darst. |
| ISBN: | 0130380024 |
Internformat
MARC
| LEADER | 00000nam a2200000 c 4500 | ||
|---|---|---|---|
| 001 | BV009855291 | ||
| 003 | DE-604 | ||
| 005 | 19941104 | ||
| 007 | t | ||
| 008 | 941017s1994 ad|| |||| 00||| eng d | ||
| 020 | |a 0130380024 |9 0-13-038002-4 | ||
| 035 | |a (OCoLC)28854184 | ||
| 035 | |a (DE-599)BVBBV009855291 | ||
| 040 | |a DE-604 |b ger |e rakddb | ||
| 041 | 0 | |a eng | |
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| 084 | |a QP 800 |0 (DE-625)141940: |2 rvk | ||
| 100 | 1 | |a Horngren, Charles T. |d 1926-2011 |e Verfasser |0 (DE-588)129194565 |4 aut | |
| 245 | 1 | 0 | |a Principles of financial & management accounting |b a sole proprietorship approach |c Charles T. Horngren ; Walter T. Harrison, Jr. ; Michael A. R obinson |
| 264 | 1 | |a Englewood Cliffs, NJ |b Prentice Hall |c 1994 | |
| 300 | |a Getr. Zählung |b Ill., graph. Darst. | ||
| 336 | |b txt |2 rdacontent | ||
| 337 | |b n |2 rdamedia | ||
| 338 | |b nc |2 rdacarrier | ||
| 490 | 0 | |a Prentice Hall series in accounting | |
| 650 | 7 | |a Management accounting |2 gtt | |
| 650 | 4 | |a Managerial accounting | |
| 650 | 4 | |a One-person corporations |x Accounting | |
| 650 | 4 | |a Sole proprietorship |x Accounting | |
| 650 | 0 | 7 | |a Management |0 (DE-588)4037278-9 |2 gnd |9 rswk-swf |
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| 700 | 1 | |a Harrison, Walter T. |e Verfasser |4 aut | |
| 700 | 1 | |a Robinson, Michael A. |e Verfasser |4 aut | |
| 856 | 4 | 2 | |m HBZ Datenaustausch |q application/pdf |u http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=006524083&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |3 Inhaltsverzeichnis |
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Datensatz im Suchindex
| _version_ | 1804124210491031552 |
|---|---|
| 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
Accounting for Assets
and Current Liabilities
6 Internal Control
and Cash Transactions 268
7 Accounts and Notes
Receivable 318
8 Merchandise Inventory 362
9 Plant Assets, Intangible Assets,
and Related Expenses 405
10 Current Liabilities
and Payroll Accounting 450
Contents Part Three
Accounting for Corporations
11 Corporations: Organization,
Paid in Capital,
and the Balance Sheet 495
12 Corporations: Retained
Earnings, Dividends, Treasury
Stock, and the Income
Statement 539
13 Corporations: Long Term
Liabilities 583
14 Corporations: Investments
and Accounting for
International Operations 625
Part Four
Analysis of Cash Flows
15 Statement of Cash Flows 671
Part Five
Management Accounting
and Internal Decision Making
16 Introduction to Management
Accounting: The Master
Budget 732
17 Cost Volume Profit
Relationships and the
Contribution Margin
Approach to Decision Making 773
18 Cost Behavior Analysis 810
Part Six
Product Costing, Planning,
and Control
19 Manufacturing Accounting
and Job Order Costing 852
20 Process Costing 898
21 Flexible Budgets and Standard
Costs 938
22 Responsibility Accounting 980
23 Strategy, Cost Management,
and Continuous
Improvement 1020
Part Seven
Focus on Decision Making
24 Special Business Decisions
and Pricing 1057
25 Capital Budgeting 1100
26 Decentralization: Transfer
Pricing and Performance
Measurement 1135
27 Using Accounting Information
to Make Business Decisions 1174
Appendixes
A Accounting Information
Systems A l
B Time Value of Money: Future
Value and Present Value B l
C Published Financial
Statements C l
D The Foundation for Generally
Accepted Accounting
Principles D l
E Accounting for Partnerships E l
Indexes 1 1
Conti
Part One
The Basic Structure
of Accounting
1 Accounting and Its
Environment /
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
*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.
mts 2 Recording Business
Transactions 45
The Account 46
Double Entry Bookkeeping 49
The T Account 49
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 l Photography—Sole Proprietorship, Service;
D. Ductions and Company—Sole
Proprietorship, Service to Merchandising
3 Measuring Business Income:
The Adjusting Process 98
Accrual Basis Accounting
versus Cash Basis Accounting 99
The Accounting Period 700
Revenue Principle 101
Matching Principle 102
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 116
Computers and the Accounting Process 116
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 163
Classification of Assets and Liabilities 767
Formats of Balance Sheets 168
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
5 Merchandising
and the Accounting Cycle 208
The Operation Cycle for a Merchandising
Business 210
Purchase of Merchandise Inventory 210
Sale of Inventory 215
Cost of Goods Sold 217
Summary Problem for Your Review 220
The Adjusting and Closing Process
for a Merchandising Business 227
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 may be started after
Chapter 5:
Furniture Forest—Sole Proprietorship,
Merchandising; The Luggage Merchant—Sole
Proprietorship, Merchandising with Payroll—
and completed after Chapter 10
Part Two
Accounting for Assets
and Current Liabilities
6 Internal Control and Cash
Transactions 268
Effective Systems of Internal Control 270
Limitations of Internal Control 274
The Bank Account as a Control Device 274
Summary Problem for Your Review 282
Reporting of Cash 283
Internal Control over Cash Receipts 284
Internal Control over Cash Disbursements 285
Computers, Internal Control, and Cash 293
Summary Problem for Your Review 294
Summary 296
Self Study Questions 296
Accounting Vocabulary 297
Assignment Material 298
Extending Your Knowledge 314
7 Accounts and Notes
Receivable 318
Different Types of Receivables 319
The Credit Department 320
Uncollectible Accounts (Bad Debts) 321
Credit Balances in Accounts Receivable 328
Credit Card Sales 329
Internal Control over Collections
of Accounts Receivable 329
Summary Problem for Your Review 330
Notes Receivable 331
Reporting Receivables and Allowances: Actual
Reports 338
Use of Accounting Information in Decision
Making 339
Computers and Accounts Receivable 340
Summary Problem for Your Review 341
Summary 342
Self Study Questions 342
Accounting Vocabulary 343
Assignment Material 345
Extending Your Knowledge 359
8 Merchandise Inventory 362
Figuring Cost of Inventory 363
Inventory Costing Methods 365
Income Effects of FIFO, LIFO,
and Weighted Average Cost 366
The Income Tax Advantage of LIFO 368
Generally Accepted Accounting Principles:
A Comparison of the Inventory Methods 370
Consistency Principle 371
Summary Problem for Your Review 372
Accounting Conservation 373
Effect of Inventory Errors 375
Methods of Estimating Inventory 376
Periodic and Perpetual Inventory Systems 378
Internal Control over Inventory 381
Computerized Inventory Records 382
Summary Problems for Your Review 383
Summary 384
Self Study Questions 385
Accounting Vocabulary 386
Assignment Material 387
Extending Your Knowledge 402
9 Plant Assets, Intangible
Assets, and Related Expenses 405
The Cost of a Plant Asset 406
Depreciation of Plant Assets 408
Determining the Useful Life of a Plant Asset 409
Measuring Depreciation 409
Depreciation Methods 410
Comparison of the Depreciation
Methods 414
Summary Problem for Your Review 415
Depreciation and Income Taxes 416
Special Issues in Depreciation
Accounting 418
Using Fully Depreciated Assets 420
Disposal of Plant Assets 420
Accounting for Intangible Assets
and Amortization 425
Capital Expenditures versus Revenue
Expenditures (Expenses) 428
Summary Problems for Your Review 429
Summary 430
Self Study Questions 431
Accounting Vocabulary 432
Assignment Material 433
Extending Your Knowledge 448
10 Current Liabilities
and Payroll Accounting 450
Current Liabilities of Known Amount 451
Current Liabilities That Must Be Estimated 456
Contingent Liabilities 458
Summary Problem for Your Review 459
Accounting for Payroll 460
Gross Pay and Net Pay 461
Payroll Entries 463
The Payroll System 465
Recording Cash Disbursements for Payroll 468
Contents ix
Internal Control over Payroll 469
Reporting Payroll Expense and Liabilities 472
Computer Accounting Systems for Current
Liabilities 472
Summary Problem for Your Review 474
Summary 475
Self Study Questions 475
Accounting Vocabulary 476
Assignment Material 477
Extending Your Knowledge 491
Comprehensive Problem for Part Two 493
Part Three
Accounting for Corporations
11 Corporations: Organization,
Paid in Capital,
and the Balance Sheet 495
Characteristics of a Corporation 496
Organization of a Corporation 498
Capital Stock 499
Stockholders Equity 500
Stockholder Rights 501
Classes of Stock 502
Issuing Stock 502
Summary Problems for Your Review 507
Donated Capital 509
Incorporation of a Going Business 510
Organization Cost 570
Dividend Dates 5/7
Dividends on Preferred and Common Stock 577
Convertible Preferred Stock 514
Rate of Return on Total Assets and Rate of Return
on Stockholders Equity 514
Different Values of Stock 576
Summary Problems for Your Review 518
Summary 520
Self Study Questions 520
Accounting Vocabulary 522
Assignment Material 524
Extending Your Knowledge 536
The following practice set may be started after
Chapter 11 and completed after Chapter 15:
Runners Corporation—Merchandising
X Contents
12 Corporations: Retained Earnings,
Dividends, Treasury Stock, and
the Income Statement 539
Retained Earnings and Dividends 540
Stock Dividends 541
Stock Splits 545
Treasury Stock 547
Summary Problem for Your Review 549
Retirement of Stock 557
Restrictions on Retained Earnings 552
Variations in Reporting Stockholders Equity 553
Corporation Income Statement 553
Statement of Retained Earnings 559
Summary Problem for Your Review 562
Summary 563
Self Study Questions 563
Accounting Vocabulary 565
Assignment Material 565
Extending Your Knowledge 580
13 Corporations: Long Term
Liabilities 583
The Nature of Bonds 584
Types of Bonds 585
Bond Prices 586
Issuing Bonds Payable 588
Adjusting Entries for Interest Expense 592
Summary Problem for Your Review 593
Effective Interest Method of Amortization 595
Bond Sinking Fund 599
Retirement of Bonds Payable 600
Convertible Bonds and Notes 601
Current Portion of Long Term Debt 601
Mortgage Notes Payable 602
Advantage of Financing Operations
with Debt versus Stock 602
Lease Liabilities 604
Off Balance Sheet Financing 606
Pension Liabilities 606
Computers and Corporate Financial Planning 607
Summary Problem for Your Review 607
Summary 609
Self Study Questions 610
Accounting Vocabulary 611
Assignment Material 612
Extending Your Knowledge 623
14 Corporations: Investments
and Accounting for
International Operations 625
Accounting for Investments 628
Stock Prices 626
Investments in Stock 627
Classifying Stock Investments 628
Accounting for Stock Investments 625
Investments in Bonds and Notes 638
Summary Problem for Your Review 641
accounting for international
Operations 643
Economic Structures and Their Impact
on International Accounting 644
Foreign Currencies and Foreign Currency
Exchange Rates 644
Accounting for International Transactions 645
Hedging—A Strategy to Avoid Foreign Currency
Transaction Losses 647
Consolidation of Foreign Subsidiaries 648
International Accounting Standards 649
Computers and Consolidation 650
Summary Problem for Your Review 650
Summary 652
Self Study Questions 652
Accounting Vocabulary 654
Assignment Material 655
Extending Your Knowledge 666
Comprehensive Problem for Part Three 669
Part Four
Analysis of Cash Flows
15 Statement of Cash Flows 671
Purposes of the Statement of Cash Flows 672
Basic Concept of the Statement of Cash Flows 675
Operating, Investing, and Financing Activities 673
Cash and Cash Equivalents 676
Interest and Dividends 676
Preparing the Statement of Cash Flows:
The Direct Method 676
Focus of the Statement of Cash Flows 680
Summary Problem for Your Review 681
Computing Individual Amounts for the Statement
of Cash Flows 683
Noncash Investing and Financing Activities 690
Preparing the Statement of Cash Flows:
The Indirect Method 691
Supplementary Disclosures 694
Computers and the Statement of Cash Flows 695
Summary Problem for Your Review 696
Summary 697
Self Study Questions 698
Accounting Vocabulary 699
Assignment Material 700
Extending Your Knowledge 718
Appendix: The Work Sheet
Approach to Preparing
the Statement of Cash Flows 721
Preparing the Work Sheet—Direct Method
for Operating Activities 722
Preparing the Work Sheet—Indirect Method
for Operating Activities 725
Assignment Material 728
Part Five
Management Accounting
and Internal Decision Making
16 Introduction to Management
Accounting: The Master
Budget 732
Two Themes in Management Accounting 733
The Role of Management 734
The Budgeting System 735
Benefits of a Budget 736
The Performance Report 737
Components of the Master Budget 738
Preparing the Master Budget 740
Importance of Sales Forecasting 747
Budgeting and Short Term Financing 748
Continuous (Rolling) Budgets 749
Budget Models, What If Questions,
and Microcomputer Applications 749
Summary Problem for Your Review 750
Summary 754
Self Study Questions 754
Accounting Vocabulary 755
Assignment Material 756
Extending Your Knowledge 771
Contents xi
17 Cost Volume Profit Relationships
and the Contribution Margin
Approach to Decision Making 773
Types of Costs 774
Contribution Margin Approach to Decison
Making 777
Relevant Range 778
Cost Volume Profit Analysis 779
Summary Problem for Your Review 786
Margin of Safety 787
Assumptions Underlying CVP Analysis 788
Sales Mix 788
Computer Spreadsheet Analysis of CVP
Relationships 790
Summary Problem for Your Review 791
Summary 793
Self Study Questions 794
Accounting Vocabulary 795
Assignment Material 796
Extending Your Knowledge 807
18 Cost Behavior Analysis 810
Fixed Costs 811
Engineered and Discretionary Variable Costs 815
Using Cost Behavior Analysis to Budget
and Control Operating Expenses 816
Trade Offs between Fixed and Variable Costs 819
Summary Problem for Your Review 821
Determining How Costs Behave 823
Estimating Mixed Cost Functions 826
Evaluating Cost Functions 834
Summary Problem for Your Review 835
Summary 837
Self Study Questions 838
Accounting Vocabulary 839
Assignment Material 840
Extending Your Knowledge 850
Part Six
Product Costing, Planning,
and Control
19 Manufacturing Accounting
and Job Order Costing 852
Manufacturing and the Value Chain 853
Objectives of a Cost System 854
xii Contents
Manufacturing Accounts 855
Inventoriable Costs and Period Costs 859
Perpetual and Periodic Inventory Systems 860
Summary Questions for Your Review 861
Job Order Costing 862
Computers and Manufacturing Accounting 876
Summary Problem for Your Review 876
Summary 878
Self Study Questions 879
Accounting Vocabulary 880
Assignment Material 881
Extending Your Knowledge 896
The following practice set may be started after
Chapter 19:
Four Seasons Furniture Manufacturers, Inc.
20 Process Costing 898
Process Costing: An Overview 899
Recording Costs 902
Tracing the Flow of Costs 903
Equivalent Units of Production 904
Steps in Process Cost Accounting 904
Summary Problem for Your Review 907
Process Costing Extended to a Second
Department 909
Production Cost Report 914
Process Costing in a Second Department—
Weighted Average Method 914
Summary Problem for Your Review 918
Summary 922
Self Study Questions 922
Accounting Vocabulary 924
Assignment Material 924
Extending Your Knowledge 935
21 Flexible Budgets and Standard
Costs 938
Cost Behavior Patterns 939
Relevant Range 940
Flexible Budgets 941
Graphing the Budget Expense Formula 942
Analyzing the Results 944
Summary Problem for Your Review 945
Standard Costing 947
Relationship Between Standard Costs
and Flexible Budgets 947
Illustration of Standard Costing 948
Computers and Standard Costs 960
Summary Problem for Your Review 960
Summary 964
Self Study Questions 965
Accounting Vocabulary 966
Assignment Material 967
Extending Your Knowledge 978
22 Responsibility Accounting 980
Responsibility Accounting 981
Performance Report Format 984
Design of a Responsibility Accounting System 984
Departmental Accounting 985
Summary Problem for Your Review 992
Branch Accounting 993
Computers, Responsibility Accounting,
and Remote Processing 998
Summary Problem for Your Review 998
Summary 999
Self Study Questions 999
Accounting Vocabulary 1001
Assignment Material 1002
Extending Your Knowledge 1018
23 Strategy, Cost Management,
and Continuous
Improvement 1020
Activity Based Costing 1021
Summary Problem for Your Review 1026
Just in Time Production Systems 7027
Summary Problem for Your Review 1033
Continuous Improvement and Product Life Cycle
Costs 1034
Continuous Improvement and the Management
of Quality 1038
Summary Problem for Your Review 1041
Summary 1042
Self Study Questions 1042
Accounting Vocabulary 1043
Assignment Material 1044
Extending Your Knowledge 1055
Part Seven
Focus on Decision Making
24 Special Business Decisions
and Pricing 7057
Relevant Information for Decision Making 1058
Special Sales Order 1059
Deletion of Products, Departments,
or Territories—Fixed Costs Unchanged 7062
Deletion of Products, Departments,
or Territories—Fixed Costs Changed 1064
Which Product to Emphasize 7064
Make or Buy 1065
Best Use of Facilities 7066
Sell As Is or Process Further 7067
Replacement of Equipment 1068
Joint Products 7070
Opportunity Cost 7072
Summary Problems for Your Review 1072
Costs and Pricing Decisions 1074
Antitrust Laws 7079
Summary Problem for Your Review 1079
Summary 1080
Self Study Questions 1081
Accounting Vocabulary 1082
Assignment Material 1083
Extending Your Knowledge 1094
Appendix: Absorption
and Variable Costing 1096
Operating Income When Units Produced Exceed
Units Sold 7096
Operating Income When Units Sold Exceed Units
Produced 7097
Summary of Income Effects 1098
Appendix Review Problem 1099
25 Capital Budgeting 1100
Popular Capital Budgeting Models 7707
Discounted Cash Flow Models 7704
Summary Problem for Your Review 1112
Income Taxes and Capital Budgeting 1114
Investments in Current Assets 7775
Effects of High Technology 7779
Sensitivity Analysis and Capital Budgeting 7779
Computers in Capital Budgeting Analysis 7720
Summary Problem for Your Review 1120
Contents xiii
Summary 1122
Self Study Questions 1123
Accounting Vocabulary 1124
Assignment Material 1125
Extending Your Knowledge 1133
26 Decentralization: Transfer
Pricing and Performance
Measurement 1135
Decentralization 1136
Transfer Pricing 1139
Summary Problems for Your Review 1148
Performance Measurement 1150
Summary Problem for Your Review 1154
Summary 1155
Self Study Questions 1158
Accounting Vocabulary 1159
Assignment Material 1160
Extending Your Knowledge 1171
27 Using Accounting Information
to Make Business Decisions 1174
Financial Statement Analysis 1175
Horizontal Analysis 1177
Vertical Analysis 1180
Common Size Statements 1182
Industry Comparisons 1183
The Statement of Cash Flows in Decision
Making 1184
Summary Problem for Your Review 1185
Using Ratios to Make Business Decisions 1186
Measuring the Ability to Pay Current
Liabilities 1187
xiv Contents
Measuring the Ability to Sell Inventory
and Collect Receivables 1189
Measuring the Ability to Pay Long Term
Debt 1191
Measuring Profitability 1193
Analyzing Stock as an Investment 1196
The Complexity of Business Decisions 1198
Efficient Markets, Management Action,
and Investor Decisions 1198
Computers and Financial Statement Analysis 7799
Summary Problem for Your Review 1200
Summary 7202
Self Study Questions 1203
Accounting Vocabulary 1204
Assignment Material 1205
Extending Your Knowledge 1221
Appendixes
A Accounting Information
Systems A l
B Time Value of Money: Future
Value and Present Value B l
C Published Financial
Statements C l
D The Foundation for Generally
Accepted Accounting
Principles D l
E Accounting for Partnerships E l
Indexes l l
|
| any_adam_object | 1 |
| author | Horngren, Charles T. 1926-2011 Harrison, Walter T. Robinson, Michael A. |
| author_GND | (DE-588)129194565 |
| author_facet | Horngren, Charles T. 1926-2011 Harrison, Walter T. Robinson, Michael A. |
| author_role | aut aut aut |
| author_sort | Horngren, Charles T. 1926-2011 |
| author_variant | c t h ct cth w t h wt wth m a r ma mar |
| building | Verbundindex |
| bvnumber | BV009855291 |
| callnumber-first | H - Social Science |
| callnumber-label | HF5686 |
| callnumber-raw | HF5686.C7 |
| callnumber-search | HF5686.C7 |
| callnumber-sort | HF 45686 C7 |
| callnumber-subject | HF - Commerce |
| classification_rvk | QP 800 |
| ctrlnum | (OCoLC)28854184 (DE-599)BVBBV009855291 |
| dewey-full | 657/.91 |
| dewey-hundreds | 600 - Technology (Applied sciences) |
| dewey-ones | 657 - Accounting |
| dewey-raw | 657/.91 |
| dewey-search | 657/.91 |
| dewey-sort | 3657 291 |
| dewey-tens | 650 - Management and auxiliary services |
| discipline | Wirtschaftswissenschaften |
| format | Book |
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| id | DE-604.BV009855291 |
| illustrated | Illustrated |
| indexdate | 2024-07-09T17:42:03Z |
| institution | BVB |
| isbn | 0130380024 |
| language | English |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-006524083 |
| oclc_num | 28854184 |
| open_access_boolean | |
| owner | DE-473 DE-BY-UBG |
| owner_facet | DE-473 DE-BY-UBG |
| physical | Getr. Zählung Ill., graph. Darst. |
| publishDate | 1994 |
| publishDateSearch | 1994 |
| publishDateSort | 1994 |
| publisher | Prentice Hall |
| record_format | marc |
| series2 | Prentice Hall series in accounting |
| spelling | Horngren, Charles T. 1926-2011 Verfasser (DE-588)129194565 aut Principles of financial & management accounting a sole proprietorship approach Charles T. Horngren ; Walter T. Harrison, Jr. ; Michael A. R obinson Englewood Cliffs, NJ Prentice Hall 1994 Getr. Zählung Ill., graph. Darst. txt rdacontent n rdamedia nc rdacarrier Prentice Hall series in accounting Management accounting gtt Managerial accounting One-person corporations Accounting Sole proprietorship Accounting Management (DE-588)4037278-9 gnd rswk-swf Rechnungswesen (DE-588)4048732-5 gnd rswk-swf Management (DE-588)4037278-9 s Rechnungswesen (DE-588)4048732-5 s DE-604 Harrison, Walter T. Verfasser aut Robinson, Michael A. Verfasser aut HBZ Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=006524083&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Horngren, Charles T. 1926-2011 Harrison, Walter T. Robinson, Michael A. Principles of financial & management accounting a sole proprietorship approach Management accounting gtt Managerial accounting One-person corporations Accounting Sole proprietorship Accounting Management (DE-588)4037278-9 gnd Rechnungswesen (DE-588)4048732-5 gnd |
| subject_GND | (DE-588)4037278-9 (DE-588)4048732-5 |
| title | Principles of financial & management accounting a sole proprietorship approach |
| title_auth | Principles of financial & management accounting a sole proprietorship approach |
| title_exact_search | Principles of financial & management accounting a sole proprietorship approach |
| title_full | Principles of financial & management accounting a sole proprietorship approach Charles T. Horngren ; Walter T. Harrison, Jr. ; Michael A. R obinson |
| title_fullStr | Principles of financial & management accounting a sole proprietorship approach Charles T. Horngren ; Walter T. Harrison, Jr. ; Michael A. R obinson |
| title_full_unstemmed | Principles of financial & management accounting a sole proprietorship approach Charles T. Horngren ; Walter T. Harrison, Jr. ; Michael A. R obinson |
| title_short | Principles of financial & management accounting |
| title_sort | principles of financial management accounting a sole proprietorship approach |
| title_sub | a sole proprietorship approach |
| topic | Management accounting gtt Managerial accounting One-person corporations Accounting Sole proprietorship Accounting Management (DE-588)4037278-9 gnd Rechnungswesen (DE-588)4048732-5 gnd |
| topic_facet | Management accounting Managerial accounting One-person corporations Accounting Sole proprietorship Accounting Management Rechnungswesen |
| url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=006524083&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
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