Holdings: Financial accounting

Financial accounting:

Saved in:

Bibliographic Details
Main Authors:	Weygandt, Jerry J. 1942- (Author), Kieso, Donald E. 1936- (Author), Kimmel, Paul D. (Author)
Format:	Book
Language:	English
Published:	New York, NY Wiley 2003
Edition:	4. ed.
Subjects:	Accounting Finanzbuchhaltung Rechnungswesen International Financial Reporting Standards Betriebsanalyse Aufgabensammlung
Online Access:	Table of contents Inhaltsverzeichnis
Physical Description:	Getr. Zählung Ill., Kt. 1 Beil.
ISBN:	0471072419

Staff View

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

Record in the Search Index

_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

Holdings

There is no print copy available.

Interlibrary loan Place Request Caution: Not in THWS collection! Indexes

MARC

Record in the Search Index

There is no print copy available.

Similar Items