Financial accounting:
Gespeichert in:
| Hauptverfasser: | , , |
|---|---|
| Format: | Buch |
| Sprache: | English |
| Veröffentlicht: |
New York, NY
Wiley
2003
|
| Ausgabe: | 4. ed. |
| Schlagworte: | |
| Online-Zugang: | Table of contents Inhaltsverzeichnis |
| Beschreibung: | Getr. Zählung Ill., Kt. 1 Beil. |
| ISBN: | 0471072419 |
Internformat
MARC
| LEADER | 00000nam a2200000zc 4500 | ||
|---|---|---|---|
| 001 | BV014640527 | ||
| 003 | DE-604 | ||
| 005 | 20141002 | ||
| 007 | t | ||
| 008 | 020806s2003 xxuab|| |||| 00||| eng d | ||
| 010 | |a 2002284841 | ||
| 020 | |a 0471072419 |9 0-471-07241-9 | ||
| 035 | |a (OCoLC)50280235 | ||
| 035 | |a (DE-599)BVBBV014640527 | ||
| 040 | |a DE-604 |b ger |e aacr | ||
| 041 | 0 | |a eng | |
| 044 | |a xxu |c US | ||
| 049 | |a DE-703 |a DE-1049 | ||
| 050 | 0 | |a HF5635 | |
| 082 | 0 | |a 657 |2 21 | |
| 084 | |a QP 829 |0 (DE-625)141952: |2 rvk | ||
| 100 | 1 | |a Weygandt, Jerry J. |d 1942- |e Verfasser |0 (DE-588)135963710 |4 aut | |
| 245 | 1 | 0 | |a Financial accounting |c Jerry J. Weygandt ; Donald E. Kieso ; Paul D. Kimmel |
| 250 | |a 4. ed. | ||
| 264 | 1 | |a New York, NY |b Wiley |c 2003 | |
| 300 | |a Getr. Zählung |b Ill., Kt. |e 1 Beil. | ||
| 336 | |b txt |2 rdacontent | ||
| 337 | |b n |2 rdamedia | ||
| 338 | |b nc |2 rdacarrier | ||
| 650 | 4 | |a Accounting | |
| 650 | 0 | 7 | |a Finanzbuchhaltung |0 (DE-588)4113562-3 |2 gnd |9 rswk-swf |
| 650 | 0 | 7 | |a Rechnungswesen |0 (DE-588)4048732-5 |2 gnd |9 rswk-swf |
| 650 | 0 | 7 | |a International Financial Reporting Standards |0 (DE-588)4699643-6 |2 gnd |9 rswk-swf |
| 650 | 0 | 7 | |a Betriebsanalyse |0 (DE-588)4006164-4 |2 gnd |9 rswk-swf |
| 655 | 7 | |0 (DE-588)4143389-0 |a Aufgabensammlung |2 gnd-content | |
| 689 | 0 | 0 | |a Rechnungswesen |0 (DE-588)4048732-5 |D s |
| 689 | 0 | 1 | |a Finanzbuchhaltung |0 (DE-588)4113562-3 |D s |
| 689 | 0 | 2 | |a International Financial Reporting Standards |0 (DE-588)4699643-6 |D s |
| 689 | 0 | |8 1\p |5 DE-604 | |
| 689 | 1 | 0 | |a Betriebsanalyse |0 (DE-588)4006164-4 |D s |
| 689 | 1 | |8 2\p |5 DE-604 | |
| 700 | 1 | |a Kieso, Donald E. |d 1936- |e Verfasser |0 (DE-588)135963796 |4 aut | |
| 700 | 1 | |a Kimmel, Paul D. |e Verfasser |0 (DE-588)173217028 |4 aut | |
| 856 | 4 | |u http://www.loc.gov/catdir/toc/wiley023/2002284841.html |3 Table of contents | |
| 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=009942756&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |3 Inhaltsverzeichnis |
| 999 | |a oai:aleph.bib-bvb.de:BVB01-009942756 | ||
| 883 | 1 | |8 1\p |a cgwrk |d 20201028 |q DE-101 |u https://d-nb.info/provenance/plan#cgwrk | |
| 883 | 1 | |8 2\p |a cgwrk |d 20201028 |q DE-101 |u https://d-nb.info/provenance/plan#cgwrk | |
Datensatz im Suchindex
| _version_ | 1804129405495148544 |
|---|---|
| adam_text | TO THE INSTRUCTOR vi
1 Accounting in Action xxxvi
2 The Recording Process 44
3 Adjusting the Accounts 88
4 Completion of the Accounting Cycle 136
5 Accounting for Merchandising Operations 186
6 Inventories 228
7 Accounting Principles 282
8 Internal Control and Cash 326
9 Accounting for Receivables 372
10 Plant Assets, Natural Resources, and Intangible Assets 410
11 Liabilities 456
12 Corporations: Organization, Stock Transactions, Dividends, and
Retained Earnings 508
13 Investments 566
14 The Statement of Cash Flows 608
15 Financial Statement Analysis 674
APPENDIXES
A Specimen Financial Statements: Lands End, Inc. A2
B Specimen Financial Statements: Abercrombie Fitch Bl
C Time Value of Money Cl
D Payroll Accounting Dl
E Subsidiary Ledgers and Special Journals El
F Other Significant Liabilities Fl
CHAPTER I
ACCOUNTING IN ACTION xxxvi
Feature story: Things Rarely Go the Way
You Plan 7
What Is Accounting? 2
Who Uses Accounting Data 3
Brief History of Accounting 5
Distinguishing between Bookkeeping and
Accounting 6
Accounting and You 6
The Building Blocks of Accounting 7
Ethics—A Fundamental Business Concept 8
Generally Accepted Accounting Principles 8
Assumptions 9
Basic Accounting Equation 11
Using the Building Blocks 14
Transaction Analysis 15
Summary of Transactions 19
Financial Statements 21
Income Statement 21
Retained Earnings Statement 21
Balance Sheet 23
Statement of Cash Flows 23
appendix The Accounting
Profession 27
Public Accounting 28
Private Accounting 28
Not for Profit Accounting 28
CHAPTER 2
THE RECORDING PROCESS 44
Feature story: No Such Thing as
a Perfect World 45
The Account 46
Debits and Credits 47
Debit and Credit Procedure 47
Stockholders Equity Relationships 50
Expansion of Basic Equation 51
Steps in the Recording Process 52
The Journal 53
The Ledger 55
The Recording Process Illustrated 59
Summary Illustration of Journalizing and
Posting 66
The Trial Balance 67
Limitations of a Trial Balance 68
Locating Errors 68
Use of Dollar Signs 69
CHAPTER 3
ADJUSTING THE ACCOUNTS 88
Feature story: Timing Is Everything 89
Timing Issues 90
Selecting an Accounting Time Period 91
Fiscal and Calendar Years 91
Accrual versus Cash Basis Accounting 91
Recognizing Revenues and Expenses 92
The Basics of Adjusting Entries 93
Types of Adjusting Entries 94
Adjusting Entries for Prepayments 94
Adjusting Entries for Accruals 101
Summary of Basic Relationships 106
The Adjusted Trial Balance and
Financial Statements 108
Preparing the Adjusted Trial Balance 108
Preparing Financial Statements 109
appendix Alternative Treatment of Prepaid
Expenses and Unearned Revenues 113
Prepaid Expenses 113
Unearned Revenues 114
Summary of Additional Adjustment
Relationships 116
CHAPTER 4
COMPLETION OF
THE ACCOUNTING CYCLE 136
Feature story: Everyone Likes to Win 137
Using a Work Sheet 138
Steps in Preparing a Work Sheet 139
Preparing Financial Statements from a Work
Sheet 141
Preparing Adjusting Entries from a
Work Sheet 144
Closing the Books 144
Preparing Closing Entries 145
Closing Entries, Illustrated 146
Posting of Closing Entries 147
Preparing a Post Closing Trial Balance 149
Summary of the Accounting Cycle 150
Reversing Entries—An Optional Step 151
Correcting Entries—An Avoidable Step 152
xxix
xxx Detailed Contents
Classified Balance Sheet 155
Standard Classifications 155
Classified Balance Sheet, Illustrated 159
appendix Reversing Entries 164
Reversing Entries, Illustrated 165
CHAPTER 5
ACCOUNTING FOR
MERCHANDISING OPERATIONS 186
Feature story: Selling Dollars for 85 Cents 187
Merchandising Operations 188
Operating Cycles 189
Inventory Systems 190
Recording Purchases of Merchandise 191
Purchase Returns and Allowances 193
Freight Costs 194
Purchase Discounts 195
Recording Sales of Merchandise 196
Sales Returns and Allowances 197
Sales Discounts 198
Completing the Accounting Cycle 199
Adjusting Entries 200
Closing Entries 200
Summary of Merchandising Entries 201
Forms of Financial Statements 202
Multiple Step Income Statement 202
Single Step Income Statement 206
Classified Balance Sheet 207
appendix Work Sheet for
a Merchandiser 210
Using a Work Sheet 210
CHAPTER 6
INVENTORIES 228
Peature story: Taking Stock—from Backpacks
to Bicycles 229
Inventory Basics 230
Classifying Inventory 230
Determining Inventory Quantities 230
Inventory Accounting Systems 233
Periodic Inventory System 234
Recording Transactions 234
Recording Purchases of Merchandise 234
Recording Sales of Merchandise 235
Comparison of Entries—Perpetual versus
Periodic 236
Cost of Goods Sold 236
Determining Cost of Goods Purchased 236
Income Statement Presentation 238
Inventory Costing Under a Periodic
Inventory System 239
Using Actual Physical Flow Costing—Specific
Identification 240
Using Assumed Cost Flow Methods—FIFO, LIFO,
and Average Cost 241
Financial Statement Effects of Cost Flow
Methods 245
Using Inventory Cost Flow Methods
Consistently 247
Valuing Inventory at the Lower of Cost of
Market (LCM) 249
Inventory Errors 250
Income Statement Effects 250
Balance Sheet Effects 251
Statement Presentation and Analysis 251
Presentation 251
Analysis 252
appendix 6A Comparison of Entries—
Perpetual versus Periodic 255
appendix 6B Estimating Inventories 256
Gross Profit Method 257
Retail Inventory Method 258
appendix 6C Inventory Cost Flow Methods
in Perpetual Inventory Systems 259
First in, First out (FIFO) 260
Last in, First out (LIFO) 260
Average Cost 261
CHAPTER 7
ACCOUNTING PRINCIPLES 282
Feature story: Certainly Worth
Investigating! 283
The Conceptual Framework of
Accounting 284
Objectives of Financial Reporting 285
Qualitative Characteristics of Accounting
Information 286
Elements of Financial Statements 287
Operating Guidelines 288
Assumptions 288
Monetary Unit Assumption 288
Economic Entity Assumption 288
Time Period Assumption 289
Going Concern Assumption 289
Principles 289
Revenue Recognition Principle 290
Matching Principle (Expense Recognition) 290
Full Disclosure Principle 292
Cost Principle 292
Constraints in Accounting 293
Materiality 294
Conservatism 294
Summary of Conceptual Framework 294
Statement Presentation and Analysis 295
Classified Balance Sheet 295
Classified Income Statement 296
Analyzing Financial Statements 298
Financial Statement Presentation—
An International Perspective 302
CHAPTER 8
INTERNAL CONTROL AND CASH 326
Feature story: Minding the Money in Moose
Jaw 327
Internal Control 328
Principles of Internal Control 329
Limitations of Internal Control 333
Cash Controls 335
Internal Control over Cash Receipts 335
Internal Control over Cash Disbursements 338
Use of a Bank 343
Making Bank Deposits 343
Writing Checks 344
Bank Statements 345
Reconciling the Bank Account 346
Reporting Cash 351
CHAPTER 9
ACCOUNTING FOR RECEIVABLES 372
Feature story: How Do You Spell Relief? 373
Accounts Receivable 374
Types of Receivables 374
Recognizing Accounts Receivable 375
Valuing Accounts Receivable 376
Disposing of Accounts Receivable 383
Detailed Contents xxxi
Notes Receivable 386
Determining the Maturity Date 387
Computing Interest 388
Recognizing Notes Receivable 388
Valuing Notes Receivable 388
Disposing of Notes Receivable 389
Statement Presentation and Analysis 391
Presentation 391
Analysis 391
CHAPTER 10
PLANT ASSETS, NATURAL RESOURCES,
AND INTANGIBLE ASSETS 410
Feature story: How Much Must I Pay for a Ride to
the Beach? 4 71
fr SECTION 1 Plant Assets 412
Determining the Cost of Plant Assets 413
Land 413
Land Improvements 414
Buildings 414
Equipment 414
Depreciation 416
Factors in Computing Depreciation 417
Depreciation Methods 418
Depreciation and Income Taxes 422
Revising Periodic Depreciation 423
Expenditures During Useful Life 424
Plant Assets Disposals 424
Retirement of Plant Assets 425
Sale of Plant Assets 425
Exchange of Plant Assets 427
| fr SECTION 2 Natural Resources 430
fr SECTION 3 Intangible Assets 431
Accounting for Intangible Assets 431
Patents 432
Copyrights 432
Trademarks and Trade Names 432
Franchises and Licenses 433
Goodwill 433
Research and Development Costs 434
Statement Presentation and Analysis 434
Presentation 434
Analysis 436
xxxii Detailed Contents
CHAPTER I J
LIABILITIES 456
Feature story: Financing His Dreams 457
^SECTION 1 Current Liabilities 458
What Is a Current Liability? 458
Notes Payable 459
Sales Taxes Payable 460
Payroll and Payroll Taxes Payable 461
Unearned Revenues 462
Current Maturities of Long Term Debt 463
Statement Presentation and Analysis 463
Presentation 463
Analysis 464
fr SECTION 2 Long Term Liabilities 465
Bond Basics 466
Why Issue Bonds? 466
Types of Bonds 467
Issuing Procedures 468
Bond Trading 469
Determining the Market Value of Bonds 469
Accounting for Bond Issues 470
Issuing Bonds at Face Value 470
Discount or Premium on Bonds 471
Issuing Bonds at a Discount 472
Issuing Bonds at a Premium 474
Issuing Bonds between Interest Dates 477
Accounting for Bond Retirements 478
Redeeming Bonds at Maturity 478
Redeeming Bonds Before Maturity 478
Converting Bonds into Common Stock 479
Accounting for Long Term Notes
Payable 480
Statement Presentation and Analysis 481
Presentation 481
Analysis 482
appendix Effective Interest
Amortization 487
Amortizing Bond Discount 488
Amortizing Bond Premium 489
CHAPTER 12
CORPORATIONS: ORGANIZATION.
STOCK TRANSACTIONS, DIVIDENDS,
AND RETAINED EARNINGS 508
Feature story: Have You Driven a Ford
Lately? 509
* SECTION 1 The Corporate Form of
w Organization and Stock
Transactions 510 Characteristics of a Corporation 511
Separate Legal Existence 511
Limited Liability of Stockholders 511
Transferable Ownership Rights 511
Ability to Acquire Capital 511
Continuous Life 512
Corporation Management 512
Government Regulations 513
Additional Taxes 513
Forming a Corporation 514
Corporate Capital 515
Ownership Rights of Stockholders 515
Stock Issue Considerations 517
Accounting for Common Stock Issues 520
Issuing Par Value Common Stock for Cash 520
Issuing No Par Common Stock for Cash 521
Issuing Common Stock for Services or
Noncash Assets 521
Accounting for Treasury Stock 522
Purchase of Treasury Stock 523
Disposal of Treasury Stock 524
Preferred Stock 526
Dividend Preferences 527
Liquidation Preference 528
fr SECTION 2 Dividends 528
Cash Dividends 529
Entries for Cash Dividends 530
Allocating Cash Dividends between Preferred and
Common Stock 530
Stock Dividends 532
Entries for Stock Dividends 533
Effects of Stock Dividends 533
Stock Splits 534
fr SECTION 3 Retained Earnings 536
Retained Earnings Restrictions 537
Prior Period Adjustments 537
Retained Earnings Statement 538
Statement Presentation and Analysis 540
Presentation 540
Analysis 541
appendix 12A Stockholders Equity
Statement 545
appendix I2B Book Value—Another Per
Share Amount 545
Book Value versus Market Value 547
CHAPTER 13
INVESTMENTS 566
Feature story: Is There Anything Else We Can
Buy? 567
Why Corporations Invest 568
Accounting for Debt Investments 570
Recording Acquisition of Bonds 570
Recording Bond Interest 571
Recording Sale of Bonds 571
Accounting for Stock Investments 573
Holdings of Less Than 20% 573
Holdings Between 20% and 50% 574
Holdings of More Than 50% 575
Valuing and Reporting Investments 578
Categories of Securities 578
Balance Sheet Presentation 580
Presentation of Realized and Unrealized Gain or
Loss 581
Classified Balance Sheet 582
appendix Preparing Consolidated Financial
Statements 585
Consolidated Balance Sheet 586
Use of a Work Sheet—Cost Equal to Book
Value 587
Use of a Work Sheet—Cost above
Book Value 588
Content of a Consolidated Balance Sheet 589
Consolidated Income Statement 589
CHAPTER 14
THE STATEMENT OF CASH FLOWS 608
Feature story: Cash Is Cash, and Everything Else
Is Accounting. 609
The Statement of Cash Flows:
Purpose and Format 610
Purpose of the Statement of Cash Flows 610
Meaning of Cash Flows 611
Classification of Cash Flows 611
Significant Noncash Activities 612
Format of the Statement of Cash Flows 613
Usefulness of the Statement of Cash Flows 614
Detailed Contents xxxiii
Preparing the Statement of Cash Flows 615
Indirect and Direct Methods 615
? SECTION 1 Statement of Cash Flows
Indirect Method 617 First Year of Operations—2002 617
Step 1: Determine the Net Increase/Decrease in
Cash 618
Step 2: Determine Net Cash Provided/Used by
Operating Activities 618
Step 3: Determine Net Cash Provided/Used by
Investing and Financing Activities 620
Statement of Cash Flows—2002 620
Second Year of Operations—2003 621
Step 1: Determine the Net Increase/Decrease in
Cash 622
Step 2: Determine Net Cash Provided/Used by
Operating Activities 622
Step 3: Determine Net Cash Provided/Used by
Investing and Financing Activities 624
Statement of Cash Flows—2003 625
Summary of Conversion to Net Cash Provided by
Operating Activities—Indirect Method 625
? SECTION 2 Statement of Cash Flows—
, Direct Method 629 First Year of Operations—2002 629
Step 1: Determine the Net Increase/Decrease in
Cash 630
Step 2: Determine Net Cash Provided/Used by
Operating Activities 630
Step 3: Determine Net Cash Provided/Used by
Investing and Financing Activities 634
Statement of Cash Flows—2002 634
Second Year of Operations—2003 635
Step 1: Determine the Net Increase/Decrease in
Cash 636
Step 2: Determine Net Cash Provided/Used by
Operating Activities 636
Step 3: Determine Net Cash Provided/Used by
Investing and Financing Activities 638
Statement of Cash Flows—2003 639
Analysis of the Statement of Cash
Flows 642
Current Cash Debt Coverage Ratio 642
Cash Return on Sales Ratio 643
Cash Debt Coverage Ratio 643
appendix Using a Work Sheet to Prepare the
Statement of Cash Flows—Indirect
Method 647
Preparing the Work Sheet 648
Determining the Reconciling Items 649
Preparing the Statement 653
xxxiv Detailed Contents
CHAPTER 15
FINANCIAL STATEMENT ANALYSIS 674
Feature story: Follow That Stock! 675
Basics of Financial Statement
Analysis 676
Need for Comparative Analysis 676
Tools of Financial Statement Analysis 677
Horizontal Analysis 678
Balance Sheet 679
Income Statement 680
Retained Earnings Statement 680
Vertical Analysis 681
Balance Sheet 681
Income Statement 681
Ratio Analysis 684
Liquidity Ratios 685
Profitability Ratios 690
Solvency Ratios 696
Summary of Ratios 698
Earning Power and Irregular Items 700
Discontinued Operations 700
Extraordinary Items 701
Change in Accounting Principle 703
Comprehensive Income 704
Limitations of Financial Statement
Analysis 706
Estimates 706
Cost 706
Alternative Accounting Methods 706
Atypical Data 706
Diversification of Firms 706
APPENDIX A
SPECIMEN FINANCIAL STATEMENTS:
LANDS END, INC. A2
APPENDIX B
SPECIMEN FINANCIAL STATEMENTS:
ABERCROMBIE FITCH CO, Bl
APPENDIX C
TIME VALUE OF MONEY Cl
The Nature of Interest Cl
Simple Interest C2
Compound Interest C2
fr SECTION 1 Future Value Concepts C3
Future Value of a Single Amount C3
Future Value of an Annuity C5
? SECTION 2 Present Value
. Concepts C7 Present Value Variables C7
Present Value of a Single Amount C8
Present Value of an Annuity CIO
Time Periods and Discounting C12
Computing the Present Value of a Long
Term Note or Bond C13
APPENDIX D
PAYROLL ACCOUNTING Dl
Payroll Defined Dl
Internal Control of Payroll D2
Hiring Employees D2
Timekeeping D2
Preparing the Payroll D3
Paying the Payroll D3
Determining the Payroll D4
Gross Earnings D4
Payroll Deductions D5
Net Pay D7
Recording the Payroll D8
Maintaining Payroll Department Records D8
Recognizing Payroll Expenses
and Liabilities D9
Recording Payment of the Payroll D10
Employer Payroll Taxes Dl 1
FICA Taxes Dll
Federal Unemployment Taxes D12
State Unemployment Taxes D12
Recording Employer Payroll Taxes D12
Filing and Remitting Payroll Taxes D13
APPENDIX E
SUBSIDIARY LEDGERS AND SPECIAL
OURNALS El
? SECTION 1 Expanding the Ledger—
Subsidiary Ledgers El Nature and Purpose of Subsidiary
Ledgers El
Example E2
Advantages of Subsidiary Ledgers E3
? SECTION 2 Expanding the Journal—
, Special Journals E4 Sales Journal E5
Journalizing Credit Sales E5
Posting the Sales Journal E5
Proving the Ledgers E7
Advantages of the Sales Journal E7
Cash Receipts Journal E7
Journalizing Cash Receipts Transactions E9
Posting the Cash Receipts Journal E10
Proving the Ledgers E10
Purchases Journal El2
Journalizing Credit Purchases
of Merchandise E12
Posting the Purchases Journal El2
Expanding the Purchases Journal E13
Cash Payments Journal El3
Journalizing Cash Payments Transactions El3
Posting the Cash Payments Journal E15
Detailed Contents xxxv
Effects of Special Journals on General
Journal El 5
APPENDIX F
OTHER SIGNIFICANT LIABILITIES F1
Contingent Liabilities Fl
Recording a Contingent Liability F2
Disclosure of Contingent Liabilities F3
Lease Liabilities F3
Operating Leases F4
Capital leases F4
Additional Liabilities for Employee Fringe
Benefits F5
Paid Absences F5
Postretirement Benefits F6
Photo Credits PI
Company Index 1 1
Subject Index 1 2
|
| any_adam_object | 1 |
| author | Weygandt, Jerry J. 1942- Kieso, Donald E. 1936- Kimmel, Paul D. |
| author_GND | (DE-588)135963710 (DE-588)135963796 (DE-588)173217028 |
| author_facet | Weygandt, Jerry J. 1942- Kieso, Donald E. 1936- Kimmel, Paul D. |
| author_role | aut aut aut |
| author_sort | Weygandt, Jerry J. 1942- |
| author_variant | j j w jj jjw d e k de dek p d k pd pdk |
| building | Verbundindex |
| bvnumber | BV014640527 |
| callnumber-first | H - Social Science |
| callnumber-label | HF5635 |
| callnumber-raw | HF5635 |
| callnumber-search | HF5635 |
| callnumber-sort | HF 45635 |
| callnumber-subject | HF - Commerce |
| classification_rvk | QP 829 |
| ctrlnum | (OCoLC)50280235 (DE-599)BVBBV014640527 |
| dewey-full | 657 |
| dewey-hundreds | 600 - Technology (Applied sciences) |
| dewey-ones | 657 - Accounting |
| dewey-raw | 657 |
| dewey-search | 657 |
| dewey-sort | 3657 |
| dewey-tens | 650 - Management and auxiliary services |
| discipline | Wirtschaftswissenschaften |
| edition | 4. ed. |
| format | Book |
| fullrecord | <?xml version="1.0" encoding="UTF-8"?><collection xmlns="http://www.loc.gov/MARC21/slim"><record><leader>02270nam a2200541zc 4500</leader><controlfield tag="001">BV014640527</controlfield><controlfield tag="003">DE-604</controlfield><controlfield tag="005">20141002 </controlfield><controlfield tag="007">t</controlfield><controlfield tag="008">020806s2003 xxuab|| |||| 00||| eng d</controlfield><datafield tag="010" ind1=" " ind2=" "><subfield code="a">2002284841</subfield></datafield><datafield tag="020" ind1=" " ind2=" "><subfield code="a">0471072419</subfield><subfield code="9">0-471-07241-9</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(OCoLC)50280235</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(DE-599)BVBBV014640527</subfield></datafield><datafield tag="040" ind1=" " ind2=" "><subfield code="a">DE-604</subfield><subfield code="b">ger</subfield><subfield code="e">aacr</subfield></datafield><datafield tag="041" ind1="0" ind2=" "><subfield code="a">eng</subfield></datafield><datafield tag="044" ind1=" " ind2=" "><subfield code="a">xxu</subfield><subfield code="c">US</subfield></datafield><datafield tag="049" ind1=" " ind2=" "><subfield code="a">DE-703</subfield><subfield code="a">DE-1049</subfield></datafield><datafield tag="050" ind1=" " ind2="0"><subfield code="a">HF5635</subfield></datafield><datafield tag="082" ind1="0" ind2=" "><subfield code="a">657</subfield><subfield code="2">21</subfield></datafield><datafield tag="084" ind1=" " ind2=" "><subfield code="a">QP 829</subfield><subfield code="0">(DE-625)141952:</subfield><subfield code="2">rvk</subfield></datafield><datafield tag="100" ind1="1" ind2=" "><subfield code="a">Weygandt, Jerry J.</subfield><subfield code="d">1942-</subfield><subfield code="e">Verfasser</subfield><subfield code="0">(DE-588)135963710</subfield><subfield code="4">aut</subfield></datafield><datafield tag="245" ind1="1" ind2="0"><subfield code="a">Financial accounting</subfield><subfield code="c">Jerry J. Weygandt ; Donald E. Kieso ; Paul D. Kimmel</subfield></datafield><datafield tag="250" ind1=" " ind2=" "><subfield code="a">4. ed.</subfield></datafield><datafield tag="264" ind1=" " ind2="1"><subfield code="a">New York, NY</subfield><subfield code="b">Wiley</subfield><subfield code="c">2003</subfield></datafield><datafield tag="300" ind1=" " ind2=" "><subfield code="a">Getr. Zählung</subfield><subfield code="b">Ill., Kt.</subfield><subfield code="e">1 Beil.</subfield></datafield><datafield tag="336" ind1=" " ind2=" "><subfield code="b">txt</subfield><subfield code="2">rdacontent</subfield></datafield><datafield tag="337" ind1=" " ind2=" "><subfield code="b">n</subfield><subfield code="2">rdamedia</subfield></datafield><datafield tag="338" ind1=" " ind2=" "><subfield code="b">nc</subfield><subfield code="2">rdacarrier</subfield></datafield><datafield tag="650" ind1=" " ind2="4"><subfield code="a">Accounting</subfield></datafield><datafield tag="650" ind1="0" ind2="7"><subfield code="a">Finanzbuchhaltung</subfield><subfield code="0">(DE-588)4113562-3</subfield><subfield code="2">gnd</subfield><subfield code="9">rswk-swf</subfield></datafield><datafield tag="650" ind1="0" ind2="7"><subfield code="a">Rechnungswesen</subfield><subfield code="0">(DE-588)4048732-5</subfield><subfield code="2">gnd</subfield><subfield code="9">rswk-swf</subfield></datafield><datafield tag="650" ind1="0" ind2="7"><subfield code="a">International Financial Reporting Standards</subfield><subfield code="0">(DE-588)4699643-6</subfield><subfield code="2">gnd</subfield><subfield code="9">rswk-swf</subfield></datafield><datafield tag="650" ind1="0" ind2="7"><subfield code="a">Betriebsanalyse</subfield><subfield code="0">(DE-588)4006164-4</subfield><subfield code="2">gnd</subfield><subfield code="9">rswk-swf</subfield></datafield><datafield tag="655" ind1=" " ind2="7"><subfield code="0">(DE-588)4143389-0</subfield><subfield code="a">Aufgabensammlung</subfield><subfield code="2">gnd-content</subfield></datafield><datafield tag="689" ind1="0" ind2="0"><subfield code="a">Rechnungswesen</subfield><subfield code="0">(DE-588)4048732-5</subfield><subfield code="D">s</subfield></datafield><datafield tag="689" ind1="0" ind2="1"><subfield code="a">Finanzbuchhaltung</subfield><subfield code="0">(DE-588)4113562-3</subfield><subfield code="D">s</subfield></datafield><datafield tag="689" ind1="0" ind2="2"><subfield code="a">International Financial Reporting Standards</subfield><subfield code="0">(DE-588)4699643-6</subfield><subfield code="D">s</subfield></datafield><datafield tag="689" ind1="0" ind2=" "><subfield code="8">1\p</subfield><subfield code="5">DE-604</subfield></datafield><datafield tag="689" ind1="1" ind2="0"><subfield code="a">Betriebsanalyse</subfield><subfield code="0">(DE-588)4006164-4</subfield><subfield code="D">s</subfield></datafield><datafield tag="689" ind1="1" ind2=" "><subfield code="8">2\p</subfield><subfield code="5">DE-604</subfield></datafield><datafield tag="700" ind1="1" ind2=" "><subfield code="a">Kieso, Donald E.</subfield><subfield code="d">1936-</subfield><subfield code="e">Verfasser</subfield><subfield code="0">(DE-588)135963796</subfield><subfield code="4">aut</subfield></datafield><datafield tag="700" ind1="1" ind2=" "><subfield code="a">Kimmel, Paul D.</subfield><subfield code="e">Verfasser</subfield><subfield code="0">(DE-588)173217028</subfield><subfield code="4">aut</subfield></datafield><datafield tag="856" ind1="4" ind2=" "><subfield code="u">http://www.loc.gov/catdir/toc/wiley023/2002284841.html</subfield><subfield code="3">Table of contents</subfield></datafield><datafield tag="856" ind1="4" ind2="2"><subfield code="m">HBZ Datenaustausch</subfield><subfield code="q">application/pdf</subfield><subfield code="u">http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=009942756&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA</subfield><subfield code="3">Inhaltsverzeichnis</subfield></datafield><datafield tag="999" ind1=" " ind2=" "><subfield code="a">oai:aleph.bib-bvb.de:BVB01-009942756</subfield></datafield><datafield tag="883" ind1="1" ind2=" "><subfield code="8">1\p</subfield><subfield code="a">cgwrk</subfield><subfield code="d">20201028</subfield><subfield code="q">DE-101</subfield><subfield code="u">https://d-nb.info/provenance/plan#cgwrk</subfield></datafield><datafield tag="883" ind1="1" ind2=" "><subfield code="8">2\p</subfield><subfield code="a">cgwrk</subfield><subfield code="d">20201028</subfield><subfield code="q">DE-101</subfield><subfield code="u">https://d-nb.info/provenance/plan#cgwrk</subfield></datafield></record></collection> |
| genre | (DE-588)4143389-0 Aufgabensammlung gnd-content |
| genre_facet | Aufgabensammlung |
| id | DE-604.BV014640527 |
| illustrated | Illustrated |
| indexdate | 2024-07-09T19:04:37Z |
| institution | BVB |
| isbn | 0471072419 |
| language | English |
| lccn | 2002284841 |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-009942756 |
| oclc_num | 50280235 |
| open_access_boolean | |
| owner | DE-703 DE-1049 |
| owner_facet | DE-703 DE-1049 |
| physical | Getr. Zählung Ill., Kt. 1 Beil. |
| publishDate | 2003 |
| publishDateSearch | 2003 |
| publishDateSort | 2003 |
| publisher | Wiley |
| record_format | marc |
| spelling | Weygandt, Jerry J. 1942- Verfasser (DE-588)135963710 aut Financial accounting Jerry J. Weygandt ; Donald E. Kieso ; Paul D. Kimmel 4. ed. New York, NY Wiley 2003 Getr. Zählung Ill., Kt. 1 Beil. txt rdacontent n rdamedia nc rdacarrier Accounting Finanzbuchhaltung (DE-588)4113562-3 gnd rswk-swf Rechnungswesen (DE-588)4048732-5 gnd rswk-swf International Financial Reporting Standards (DE-588)4699643-6 gnd rswk-swf Betriebsanalyse (DE-588)4006164-4 gnd rswk-swf (DE-588)4143389-0 Aufgabensammlung gnd-content Rechnungswesen (DE-588)4048732-5 s Finanzbuchhaltung (DE-588)4113562-3 s International Financial Reporting Standards (DE-588)4699643-6 s 1\p DE-604 Betriebsanalyse (DE-588)4006164-4 s 2\p DE-604 Kieso, Donald E. 1936- Verfasser (DE-588)135963796 aut Kimmel, Paul D. Verfasser (DE-588)173217028 aut http://www.loc.gov/catdir/toc/wiley023/2002284841.html Table of contents HBZ Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=009942756&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 2\p cgwrk 20201028 DE-101 https://d-nb.info/provenance/plan#cgwrk |
| spellingShingle | Weygandt, Jerry J. 1942- Kieso, Donald E. 1936- Kimmel, Paul D. Financial accounting Accounting Finanzbuchhaltung (DE-588)4113562-3 gnd Rechnungswesen (DE-588)4048732-5 gnd International Financial Reporting Standards (DE-588)4699643-6 gnd Betriebsanalyse (DE-588)4006164-4 gnd |
| subject_GND | (DE-588)4113562-3 (DE-588)4048732-5 (DE-588)4699643-6 (DE-588)4006164-4 (DE-588)4143389-0 |
| title | Financial accounting |
| title_auth | Financial accounting |
| title_exact_search | Financial accounting |
| title_full | Financial accounting Jerry J. Weygandt ; Donald E. Kieso ; Paul D. Kimmel |
| title_fullStr | Financial accounting Jerry J. Weygandt ; Donald E. Kieso ; Paul D. Kimmel |
| title_full_unstemmed | Financial accounting Jerry J. Weygandt ; Donald E. Kieso ; Paul D. Kimmel |
| title_short | Financial accounting |
| title_sort | financial accounting |
| topic | Accounting Finanzbuchhaltung (DE-588)4113562-3 gnd Rechnungswesen (DE-588)4048732-5 gnd International Financial Reporting Standards (DE-588)4699643-6 gnd Betriebsanalyse (DE-588)4006164-4 gnd |
| topic_facet | Accounting Finanzbuchhaltung Rechnungswesen International Financial Reporting Standards Betriebsanalyse Aufgabensammlung |
| url | http://www.loc.gov/catdir/toc/wiley023/2002284841.html http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=009942756&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
| work_keys_str_mv | AT weygandtjerryj financialaccounting AT kiesodonalde financialaccounting AT kimmelpauld financialaccounting |