Advanced accounting:
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| Main Authors: | , , |
|---|---|
| Format: | Book |
| Language: | English |
| Published: |
New York u.a.
Wiley
1994
|
| Edition: | 6. ed. |
| Series: | Accounting textbooks from Wiley
|
| Subjects: | |
| Online Access: | Inhaltsverzeichnis |
| Physical Description: | XXVI, 1011 S. graph. Darst. |
| ISBN: | 0471588881 |
Staff View
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| 100 | 1 | |a Haried, Andrew A. |e Verfasser |4 aut | |
| 245 | 1 | 0 | |a Advanced accounting |c Andrew A. Haried ; Leroy F. Imdieke ; Ralph E. Smith |
| 250 | |a 6. ed. | ||
| 264 | 1 | |a New York u.a. |b Wiley |c 1994 | |
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Record in the Search Index
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|---|---|
| adam_text | CONTENTS
Chapteri BUSINESS COMBINATIONS 1
Business Combinations—an Historical Perspective 2
Why Business Combinations? 3
Legal Constraints on Business Combinations 3
Types of Business Combinations 4
Nature ofthe Combination / Structure ofthe Combination / Method of Combination
Determining Price and Method of Payment in Business Combinations 6
Net Asset and Future Eamings Contributions
Methods of Accounting for Business Combinations 8
Purchase Accounting / Pooling oflnterests Accounting
Leveraged Buyouts 15
Financial Statement Differences Between Accounting Methods 20
Purchase Versus Pooling—an Historical Summary 22
Pro Forma Statements 26
Appendix: Specific Conditions for Pooling of Interests 28
/. Attributes of the Combining Companies
II. Conditions Relating to the Exchange to Effect the Combination
III. Absence ofPlanned Transactions
XVi Contents
Questions 31
Exercises 32
Problems 39
Chapter 2 CONSOLIDATED FINANCIAL STATEMENTS
DATE OF ACQUISITION 47
Subsidiary Denned 48
Reasons for Subsidiary Companies 48
Consolidated Financial Statements 49
Requirements for the Inclusion of Subsidiaries in the Consolidated
Financial Statements 49
Limitations of Consolidated Statements 51
Investments at the Date of Acquisition 52
Recording Investments at Cost
Consolidated Balance Sheets 53
Investment Elimination / Subsidiary Treasury Stock Holdings / Other Intercompany
Balance Sheet Eliminations / Adjustments to Statement Date
A Comprehensive Illustration—More Than One Subsidiary Company 61
Combined Financial Statements 64
Questions 65
Exercises 65
Problems 66
Chapter 3 CONSOLIDATED FINANCIAL STATEMENTS
AFTER ACQUISITION 75
Recording investments in subsidiaries—Cost Method 76
Consolidated Statements After Acquisition—Cost Method 77
Workpaper Format / Year of Acquisition / After Year of Acquisition
Recording Investments in Subsidiaries—Partial Equity Method 87
Investment Carried at Partial Equity—Year of Acquisition /Investment Carried at
Partial Equity—After Year of Acquisition / Summary of Workpaper Eliminating Entries
Elimination of Intercompany Revenue and Expense Items 93
Interim Acquisitions of Subsidiary Stock 93
Interim Acquisition Under the Cost Method—Alternative One / Interim Acquisition
Under the Cost Method—Alternative Two / Interim Acquisition Under the Partial
Equity Method—Alternative One / Interim Acquisition Under the Partial Equity
Method—Alternative Two
Appendix: Consolidated Statement of Cash Flows 100
Questions 103
Exercises 104
Problems 108
Contents XVI i
Chapter4 ASSIGNMENT, DEPRECIATION, AND
AMORTIZATION OF THE DIFFERENCE
BETWEEN COST AND BOOK VALUE 123
Assigment of Difference Between Cost and Book Value to Assets
and Liabilities of Subsidiary 123
Acquisition Cost in Excess of Fair Value of Identifiable Net Assets of a Subsidiary /
Fair Value of Identifiable Net Assets of Subsidiary in Excess of Acquisition Cost
Effect of Assignment, Amortization, and Depreciation of Difference Between
Cost and Book Value on Determination of Consolidated Net Income 129
Consolidated Statements Workpaper—Investment Recorded Using
the Cost Method 131
Cost Method Analysis of Consolidated Net Income and Consolidated
Retained Earnings 137
Consolidated Statements Workpaper—Investment Recorded Using
the Partial Equity Method 138
Partial Equity Method Analysis of Consolidated Net Income
and Consolidated Retained Earnings 142
Additional Considerations Relating to Treatment of the Difference Between
Cost and Book Value 143
Assignment of Difference Between Cost and Book Value to Long term Debt / Assigning the
Difference to Assets (Liabilities) That Have Fair Values Less (Greater) Than Book Values /
Reporting Accumulated Depreciation in Consolidated Financial Statements as a Separate
Balance / Premature Disposal of Depreciable Assets by Subsidiary / Depreciable Assets
Used in Manufacturing
Appendix: Push Down Accounting 150
Questions 156
Exercises 158
Problems 163
Chapter 5 ELIMINATION OF UNREALIZED PROFIT IN
INTERCOMPANY SALES OF INVENTORY 177
Effects of Intercompany Sales of Merchandise on the Determination of
Consolidated Balances 177
Determination of Consolidated Sales, Cost of Sales, and Inventory Balances /
Determination of Amount of Intercompany Profit / Inventory Pricing Adjustments /
Determination of Proportion of Intercompany Profit to be Eliminated /Determination of
The Noncontrolling Interest in Combined Income
Consolidated Statements Workpaper—Investment Recorded Using
Cost Method 187
Cost Basis Analysis of Consolidated Net Income and Consolidated
Retained Earnings 192
Consolidated Statements Workpaper—Partial Equity Method 196
Partial Equity Method Analysis of Consolidated Net Income
and Consolidated Retained Earnings 199
XViii Contents
Summary of Workpaper Entries Relating to Intercompany Sales
of Merchandise 200
Intercompany Profit Prior to Parent Subsidiary Affiliation 201
Alternative Workpaper Formats 202
Questions 204
Exercises 205
Problems 208
Chapter 6 ELIMINATION OF UNREALIZED PROFIT
ON INTERCOMPANY SALES
OF PROPERTY AND EQUIPMENT 219
Intercompany Sales of Nondepreciable Property 220
Intercompany Sales of Depreciable Property 222
Illustration of Basic Workpaper Elimination Entries /Determination of The
Noncontrolling Interest
Consolidated Statements Workpaper—Investment Recorded Using
the Cost Method 228
Premature Disposal of Property and Equipment by Purchasing Affiliate
Analytical Calculation of Consolidated Net Income and Consolidated
Retained Earnings 234
Consolidated Statements Workpaper—Partial Equity Method 237
Summary of Workpaper Entries Relating to Intercompany Sales
of Equipment 237
Intercompany Interest, Rents, and Service Fees 238
Questions 241
Exercises 241
Problems 245
Chapter 7 DEFERRED INCOME TAX CONSEQUENCES IN
BUSINESS COMBINATIONS AND CONSOLIDATED
FINANCIAL STATEMENTS 257
Income Tax Consequences in Business Combinations Accounted for by the
Purchase Method 257
Business Combination is a Statutory Merger / Business Combination is a Stock Acquisition
Income Tax Consequences in the Consolidated Financial Statements
When the Affiliates Have Filed Separate Income Tax Returns 262
Deferred Tax Consequences Arising Because of Undistributed Subsidiary Income / Deferred
Tax Consequences Arising Because of Unrealized Intercompany Profit / Intercompany Sales
of Inventory /Impact of Unrealized Intercompany Profit on the Calculation of Deferred Tax
Consequences Related to Undistributed Subsidary Income / Analytical Calculations of
Consolidated Net Income and Consolidated Retained Earnings / Intercompany Sales of
Equipment / Impact of Unrealized Intercompany Profit on the Calculation of Deferred Tax
Consequences Related to Undistributed Subsidiary Income / Analytical Calculations of
Contents XIX
Consolidated Net Income and Consolidated Retained Earnings / Consolidated Statements
Workpaper—Partial Equity Method / Summary of Workpaper Entries Relating to
Intercompany Sales / Consolidated Statements Workpaper—Partial Equity Method /
Summary of Workpaper Entries Relating to Intercompany Sales
Questions 278
Exercises 278
Problems 283
Chapter 8 CHANGES IN OWNERSHIP INTEREST 295
Acquisition of Stock Through Several Open Market Purchases 296
Sale of Subsidiary Stock Investments on the Open Market 299
Partial Equity Method for Purchases and Sales of Subsidiary Stock 303
Subsidiary Stock Issuance and Treasury Stock Transactions 307
Issuance of Additional Shares by a Subsidiary
Subsidiary Treasury Stock Transactions After Acquisition 313
Shares Purchased at Book Value / Share Purchased at More or Less Than Book Value /
Subsidiary Treasury Stock Purchases—Partial Equity Method / Reissuance of Treasury
Shares by a Subsidiary
Questions 317
Exercises 317
Problems 321
Chapter 9 INDIRECT OWNERSHIP AND RECIPROCAL
STOCKHOLDINGS 329
Indirect Ownership 330
P Company s Interest in S Company Is Acquired Prior to S Company s Interest in
R Company / S Company s Interest in R Company Acquired Prior to P Company s
Interest in S Company / Connecting Affiliates /Indirect Ownership—Several Levels /
Partial Equity Method
Reciprocal Stockholdings 344
Treasury Stock Approach / Partial Equity Method
Appendix: Mathematical Approach to Reciprocal Stockholdings 348
Questions 352
Exercises 352
Problems 355
Chapter 10 CONSOLIDATED FINANCIAL STATEMENTS
MISCELLANEOUS TOPICS 363
Intercompany Bond Holdings 363
Accounting for Bonds—A Review 364
Constructive Gain or Loss on Intercompany Bond Holdings 365
Allocation of Constructive Gain or Loss / Computing the Constructive Gain or Loss
Accounting for Intercompany Bonds Illustrated 368
XX Contents
Book Entry Related to Bond Investment 369
Consolidated Statements Workpaper—1995 / Analytical Definition of Consolidated Net
Income and Retained Earnings / Entries on the Books of Affiliated Companies—
1996 / Analytical Definition of Consolidated Net Income and Retained Earnings—1996
Interim Purchase of Intercompany Bonds 379
Notes Receivable Discounted 380
Stock Dividends Issued by a Subsidiary Company 381
Stock Dividends Issued from Postacquisition Earnings
Dividends from Preacquisition Earnings 386
Subsidiary with Both Preferred and Common Stock Outstanding 387
Consolidating a Subsidiary with Preferred Stock Outstanding 390
Consolidated Statements Workpaper / Accounting Subsequent to the Year of Acquisition
Consolidated Statements Workpaper—Partial Equity Method 398
Questions 398
Exercises 399
Problems 404
Chapter 11 POOLING OF INTERESTS AND ALTERNATIVE
CONCEPTS OF CONSOLIDATED FINANCIAL
STATEMENTS 415
Pooling of Interests in a Parent Subsidiary Relationship 415
Accounting for a Pooled Subsidiary at Date of Acquisition / Accounting for a Pooled
Subsidiary after Acquisition /Interim Acquisition Under the Pooling Method / Unrealized
Profits on Intercompany Sales of Assets /Acquisition of a Noncontrolling Interest
Alternative Concepts of Consolidated Financial Statements 424
Parent Company Concept /Economic Unit Concept / Noncontrolling Interest /
Consolidated Net Income / Consolidated Balance Sheet Values / Elimination of Unrealized
Intercompany Profit / Current Practice / Authors View
Questions 433
Exercises 434
Problems 437
Chapter 12 THE EQUITY METHOD OF REPORTING
INVESTMENTS IN COMMON STOCK 445
Methods of Reporting Investments in Common Stock 445
Comparison of the Cost Method and the Equity Method 447
Application of the Equity Method of Reporting an Investment 450
Determining Ownership Percentage and Share of Earnings / Classification of Investment
Income / Amortization of the Difference Between Cost and Book Value / Elimination of
Unrealized Intercompany Profit Including Income Tax Consequences / Income Tax
Consequences Related to Undistributed Investee Income / Changes in Equity Interest
Arising from the Transactions of an Investee in Its Own Shares / Other Than
Temporary Declines in Value / Reduction of Carrying Value Below Zero
Contents XX i
Change in Method of Accounting for an Investee 461
Change from Cost Method to Equity Method / Change from Equity Method to Cost Method
Workpaper Elimination Entries When a Subsidiary Is Recorded Using the
Equity Method of Accounting 463
Questions 469
Exercises 469
Problems 474
Chapter 13 ACCOUNTING FOR HOME OFFICE
AND BRANCH ACTIVITIES 487
Sales Agency and Branch Contrasted 488
Accounting for a Sales Agency 488
Accounting for a Branch Operation 489
Accounting System Used to Account for a Branch / Recording Transactions Between
Home Office and Branch / Merchandise Inventory Shipments to a Branch / Preparation
of Combined Financial Statements / Accounting for a Branch Illustrated
Interbranch Transfer of Assets 501
Establishing Reciprocal balances 504
Questions 505
Exercises 506
Problems 509
Chapter 14 ACCOUNTING FOR FOREIGN CURRENCY
TRANSACTIONS 519
Exchange Rates—Means of Translation 520
Measured Versus Denominated 522
Foreign Currency Transactions 523
Importing or Exporting of Goods or Services / Other Forms of Foreign Borroxving or
Lending / Economic Hedge of Net Investment in a Foreign Entity / Forward Exchange
Contracts
Questions 539
Exercises 539
Problems 547
Chapter 15 THE TRANSLATION OF FINANCIAL STATEMENTS
OF FOREIGN AFFILIATES 553
Accounting for Operations in Foreign Countries 553
Translating Financial Statements of Foreign Affiliates 554
Translation Adjustments or Translation Gain or Loss
Objectives of Translation—SFASNo. 52 555
Functional Currency Concept
Translation Methods 556
XXU Contents
Identifying the Functional Currency 557
Translation of Foreign Currency Financial Statements 558
Foreign Entity Operates in a Highly Inflationary Economy /Foreign Entity Operates in an
Economy That is Not Highly Inflationary
Translation of Foreign Financial Statements Illustrated 563
Functional Currency Is the Local Currency—Current Rate Method /Functional Currency
Is the U.S. Dollar—Temporal Method / Comparison of the Two Methods
Translating Statements of Foreign Branches 572
Financial Statement Disclosure 573
Harmonization of Worldwide Accounting Standards 574
Historical Developments of Accounting Standards 576
Appendix: Accounting for a Foreign Affiliate and Preparation
of Consolidated Statements Workpaper Illustrated 577
Date of Acquisition 577
Accounting for an Investment in a Foreign Affiliate—After Acquisition 578
Consolidation When the Temporal Method of Translation Is Used 581
Remeasurement and Translation of Foreign Currency Transactions 581
Intercompany Receivables and Payables 583
Elimination of Intercompany Profit 583
Liquidation of a Foreign Investment 584
Questions 584
Exercises 585
Problems 592
Chapter 16 REPORTING FOR SEGMENTS AND INTERIM
FINANCIAL PERIODS 601
Reporting for Segments 601
Need for Disaggregated Financial Data 601
Standards of Financial Accounting and Reporting 602
Foreign Operations and Export Sales / Information About Major Customers
SEC Rules on Reporting Business Segments 614
Interim Financial Reporting 614
Problems in Interim Reporting / Accounting Changes in Interim Periods / Minimum
Disclosures in Interim Reports
Questions 623
Exercises 624
Problems 629
Chapter 17 INSOLVENCY—LIQUIDATION AND
REORGANIZATION 635
Contractual Agreements 636
Extension of Payment Periods / Composition Agreements /Formation of a Creditor s
Committee / Voluntary Assignment of Assets
Contents XXiii
Bankruptcy 637
Voluntary Petitions / Involuntary Petitions / Secured and Unsecured Creditors
Liquidation 641
Duties of the Trustee
Reorganization Under the Reform Act 641
Accounting for Reorganizations—Troubled Debt Restructurings / Restructuring
Illustration / The Statement of Affairs
Trustee Accounting and Reporting 652
Realization and Liquidation Account 654
Questions 659
Exercises 659
Problems 664
Chapter 18 PARTNERSHIPS: FORMATION, OPERATION,
AND OWNERSHIP CHANGES 673
Partnership Denned 674
Reasons for Forming a Partnership 674
Characteristics of a Partnership 674
General Partnership / Limited Partnership I Joint Ventures
Partnership Agreement 677
Capital Interest Versus Profit Interest
Accounting for a Partnership 679
Recording the Formation of a Partnership / Allocation of Net Income and Net Loss /
Insufficient Income to Cover Allocation
Special Problems in Allocation of Income and Loss 688
Salaries and Interest as an Expense / Adjustment of Income of Prior Years
Financial Statement Presentation 690
Changes in the Ownership of the Partnership 691
Valuation—A Central Issue 691
Methods of Recording Changes in the Membership of the Partnership 692
Admission of a New Partner 693
Assignment of an Interest by an Existing Partner /Acquisition of an Interest by
Investing Assets
Withdrawal of a Partner 701
Payment to a Retiring Partner /Death of a Partner
Questions 705
Exercises 706
Problems 713
Chapter 19 PARTNERSHIP LIQUIDATION 723
Steps in the Liquidation Process 724
Priorities of Partnership and Personal Creditors 726
Simple Liquidation Illustrated 728
Installment Liquidation 730
Safe Payment Approach / Advance Plan for the Distribution of Cash
UCiV Contents
Incorporation of a Partnership 739
Retention of Partnership Books by Corporation / New Books Established by Corporation
Questions 741
Exercises 741
Problems 747
Chapter 20 INTRODUCTION TO FUND ACCOUNTING 755
Classifications of Nonbusiness Organizations 755
Distinctions Between Nonbusiness Organizations and Profit Oriented
Enterprises 756
Financial Accounting and Reporting standards for Nonbusiness
Organizations 757
Fund Accounting 758
Expendable Fund Entities / Proprietary Fund Entities / Budgetary Fund Entities /
Restricted and Unrestricted Fund Entities / General Accounting and Reporting
Considerations / Basis of Accounting / Classification of Revenue and Other Resource
Inflows / Recognition of Revenue / Classification of Expenditures and Other Resource
Outflows / Recognition of Expenditures / Recording Budgeted and Actual Revenue and
Expenditures / Comprehensive Illustration—GeneralFund / Financial Statements
Reporting Inventory and Prepayments in the Financial Statements 781
Current Developments
Questions 784
Exercises 785
Problems 790
Chapter 21 INTRODUCTION TO ACCOUNTING FOR STATE
AND LOCAL GOVERNMENTAL UNITS 799
Generally Accepted Governmental Accounting Standards 799
Hierarchy of Generally Accepted Reporting Standards For Governmental Entities /
Current Developments
The Structure of Governmental Accounting 801
Governmental Fund Entities 803
The General Fund / Special Revenue Funds / Capital Project Funds / Debt Service
Funds / Expendable Trust and Agency Funds
Proprietary Fund Entities 818
Enterprise Funds / Internal Service Funds / Nonexpendable Trust Funds
Account Group Entities 824
The General Fixed Asset Account Group / The General Long term Obligation
Account Group
Special Assessments 828
Interfund Transactions 833
Financial Reporting 836
Reporting on Service Efforts and Accomplishments 843
The GASB s Financial Reporting Project 845
Contents XXV
Questions 846
Exercises 848
Problems 855
Chapter 22 INTRODUCTION TO ACCOUNTING FOR
NONGOVERNMENT NONBUSINESS
ORGANIZATIONS 867
Sources of Generally Accepted Accounting Standards for Nongovernment
Nonbusiness Organizations 868
Hierarchy of General Accepted Reporting Standards for Nongovernment Nonbusiness
Organizations / Current Developments
Fund Accounting 870
Accrual Basis of Accounting 870
Classification of Revenue and Expense 871
Accounting for Current Funds 872
Current Unrestricted Funds / Current Restricted Funds / Accounting for Board Designated
Funds /Mandatory and Nonmandatory Transfers /Deferral of Revenue Recognition in
Current Restricted (Specific Purpose) Funds /Deferral of Revenue Recognition in Current
Unrestricted Funds / Recognition of Service Fee Revenue / Revenue and Support from
Fund Raising Events
Contributions 879
Pledges / Donated Services / Current Developments
Accounting for Plant Funds 881
Accounting for Endowment Funds 887
Accounting for Investments 888
Accounting for Loan Funds 890
Accounting for Agency (Custodial) Funds 890
Accounting for Annuity and Life Income Funds 891
Financial Statements 892
Proposed Changes by the FASB 893
Appendix: Sample Financial Statements for Nongovernment Nonbusiness
Organizations 894
Questions 909
Exercises 909
Problems 917
Chapter 23 ACCOUNTING FOR ESTATES AND TRUSTS 929
Estate Planning 930
Administration of an Estate 930
Duties of the Personal Representative 932
Preparing an Inventory of Estate Property / Settlement of Claims Against the Estate /
Distribution of Estate Assets after Settlement of Claims / Reporting on Estate Activities
XVi Contents
Accounting for an Estate 935
Distinguishing Between Estate Principal and Income / Account Titles
Accounting for an Estate Illustrated 937
Entries to Record Transactions of the Estate / Reports Filed by the Executor /
Closing Entries
Accounting for a Trust Arrangement 942
Questions 943
Exercises 944
Problems 947
Chapter 24 ACCOUNTING FOR INSTALLMENT SALES
AND CONSIGNMENT TRANSACTIONS 953
Accounting for Installment Sales 953
Methods of Accounting for Installment Sales 954
Gross Profit Recognized at the Time of Sale / Gross Profit Recognized as Cash Is Collected
Acceptability of the Cash Basis Method 956
Recurring Sales of Inventory
Sales of Real Estate 957
Accounting for Nonretail Sale of Real Estate Illustrated 962
Accrual Method / Installment Method / Cost Recovery Method / Reduced Profit
Method / Deposit Method
Financial Statement Presentation 967
Accounting for the Installment Sale of Inventory 968
Defaults and Repossessions 969
Accounting for Consignment Transactions 970
Nature of the Consignment Agreement /Advantages of a Consignment Arrangement
Rights and Responsibilities of the Consignee 971
Rights of the Consignee /Responsibilities of the Consignee
Accounting for Consigned Goods 973
Accounting by the Consignee / Recording Consignment Transactions—An Illustration /
Accounting by the Consignor / Illustration—Perpetual Inventory System Maintained
by the Consignor / Periodic Inventory System Maintained by the Consignor /
Reporting Consignment Transactions in the Financial Statements of the Consignor
Questions 981
Exercises 982
Problems 986
APPENDIX 993
INDEX 1003
|
| any_adam_object | 1 |
| author | Haried, Andrew A. Imdieke, Leroy F. Smith, Ralph E. |
| author_facet | Haried, Andrew A. Imdieke, Leroy F. Smith, Ralph E. |
| author_role | aut aut aut |
| author_sort | Haried, Andrew A. |
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| callnumber-first | H - Social Science |
| callnumber-label | HF5635 |
| callnumber-raw | HF5635 |
| callnumber-search | HF5635 |
| callnumber-sort | HF 45635 |
| callnumber-subject | HF - Commerce |
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| ctrlnum | (OCoLC)29549645 (DE-599)BVBBV010010063 |
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| dewey-hundreds | 600 - Technology (Applied sciences) |
| dewey-ones | 657 - Accounting |
| dewey-raw | 657/.046 |
| dewey-search | 657/.046 |
| dewey-sort | 3657 246 |
| dewey-tens | 650 - Management and auxiliary services |
| discipline | Wirtschaftswissenschaften |
| edition | 6. ed. |
| format | Book |
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| geographic | USA (DE-588)4078704-7 gnd |
| geographic_facet | USA |
| id | DE-604.BV010010063 |
| illustrated | Illustrated |
| indexdate | 2024-07-09T17:44:53Z |
| institution | BVB |
| isbn | 0471588881 |
| language | English |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-006637017 |
| oclc_num | 29549645 |
| open_access_boolean | |
| owner | DE-703 DE-473 DE-BY-UBG DE-92 DE-11 |
| owner_facet | DE-703 DE-473 DE-BY-UBG DE-92 DE-11 |
| physical | XXVI, 1011 S. graph. Darst. |
| publishDate | 1994 |
| publishDateSearch | 1994 |
| publishDateSort | 1994 |
| 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 6. ed. New York u.a. Wiley 1994 XXVI, 1011 S. graph. Darst. txt rdacontent n rdamedia nc rdacarrier Accounting textbooks from Wiley Comptabilité ram États financiers ram Accounting Bilanz (DE-588)4006566-2 gnd rswk-swf Rechnungswesen (DE-588)4048732-5 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 HBZ Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=006637017&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 Comptabilité ram États financiers ram Accounting Bilanz (DE-588)4006566-2 gnd Rechnungswesen (DE-588)4048732-5 gnd |
| subject_GND | (DE-588)4006566-2 (DE-588)4048732-5 (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_short | Advanced accounting |
| title_sort | advanced accounting |
| topic | Comptabilité ram États financiers ram Accounting Bilanz (DE-588)4006566-2 gnd Rechnungswesen (DE-588)4048732-5 gnd |
| topic_facet | Comptabilité États financiers Accounting Bilanz Rechnungswesen USA |
| url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=006637017&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
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