Financial Accounting:
Gespeichert in:
| Hauptverfasser: | , , |
|---|---|
| Format: | Buch |
| Sprache: | English |
| Veröffentlicht: |
Boston [u.a.]
McGraw-Hill [u.a.]
2004
|
| Ausgabe: | 4. ed. |
| Schriftenreihe: | McGraw-Hill Higher Education
|
| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis |
| Beschreibung: | XXXI, 830 S. Ill., graph. Darst. + CD-ROM |
| ISBN: | 0072473509 |
Internformat
MARC
| LEADER | 00000nam a2200000zc 4500 | ||
|---|---|---|---|
| 001 | BV023642309 | ||
| 003 | DE-604 | ||
| 005 | 20080717000000.0 | ||
| 007 | t | ||
| 008 | 040422s2004 ad|| |||| 00||| eng d | ||
| 020 | |a 0072473509 |9 0-07-247350-9 | ||
| 035 | |a (OCoLC)915677020 | ||
| 035 | |a (DE-599)BVBBV023642309 | ||
| 040 | |a DE-604 |b ger | ||
| 041 | 0 | |a eng | |
| 049 | |a DE-523 |a DE-83 | ||
| 084 | |a QP 829 |0 (DE-625)141952: |2 rvk | ||
| 100 | 1 | |a Libby, Robert |e Verfasser |4 aut | |
| 245 | 1 | 0 | |a Financial Accounting |c Robert Libby ; Patricia A. Libby ; Daniel G. Short |
| 250 | |a 4. ed. | ||
| 264 | 1 | |a Boston [u.a.] |b McGraw-Hill [u.a.] |c 2004 | |
| 300 | |a XXXI, 830 S. |b Ill., graph. Darst. + CD-ROM | ||
| 336 | |b txt |2 rdacontent | ||
| 337 | |b n |2 rdamedia | ||
| 338 | |b nc |2 rdacarrier | ||
| 490 | 0 | |a McGraw-Hill Higher Education | |
| 650 | 0 | 7 | |a Jahresabschluss |0 (DE-588)4162679-5 |2 gnd |9 rswk-swf |
| 650 | 0 | 7 | |a Rechnungslegung |0 (DE-588)4128343-0 |2 gnd |9 rswk-swf |
| 650 | 0 | 7 | |a Rechnungswesen |0 (DE-588)4048732-5 |2 gnd |9 rswk-swf |
| 650 | 0 | 7 | |a Körperschaftsteuer |0 (DE-588)4031597-6 |2 gnd |9 rswk-swf |
| 650 | 0 | 7 | |a Entscheidungsfindung |0 (DE-588)4113446-1 |2 gnd |9 rswk-swf |
| 650 | 0 | 7 | |a Finanzbuchhaltung |0 (DE-588)4113562-3 |2 gnd |9 rswk-swf |
| 650 | 0 | 7 | |a Steuer |0 (DE-588)4057399-0 |2 gnd |9 rswk-swf |
| 655 | 7 | |8 1\p |0 (DE-588)4123623-3 |a Lehrbuch |2 gnd-content | |
| 689 | 0 | 0 | |a Rechnungslegung |0 (DE-588)4128343-0 |D s |
| 689 | 0 | 1 | |a Steuer |0 (DE-588)4057399-0 |D s |
| 689 | 0 | 2 | |a Körperschaftsteuer |0 (DE-588)4031597-6 |D s |
| 689 | 0 | |8 2\p |5 DE-604 | |
| 689 | 1 | 0 | |a Rechnungslegung |0 (DE-588)4128343-0 |D s |
| 689 | 1 | 1 | |a Jahresabschluss |0 (DE-588)4162679-5 |D s |
| 689 | 1 | 2 | |a Entscheidungsfindung |0 (DE-588)4113446-1 |D s |
| 689 | 1 | |8 3\p |5 DE-604 | |
| 689 | 2 | 0 | |a Rechnungswesen |0 (DE-588)4048732-5 |D s |
| 689 | 2 | 1 | |a Finanzbuchhaltung |0 (DE-588)4113562-3 |D s |
| 689 | 2 | |8 4\p |5 DE-604 | |
| 700 | 1 | |a Libby, Patricia A. |e Verfasser |4 aut | |
| 700 | 1 | |a Short, Daniel G. |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=017238656&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |3 Inhaltsverzeichnis |
| 999 | |a oai:aleph.bib-bvb.de:BVB01-017238656 | ||
| 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 | |
| 883 | 1 | |8 3\p |a cgwrk |d 20201028 |q DE-101 |u https://d-nb.info/provenance/plan#cgwrk | |
| 883 | 1 | |8 4\p |a cgwrk |d 20201028 |q DE-101 |u https://d-nb.info/provenance/plan#cgwrk | |
Datensatz im Suchindex
| _version_ | 1804138752975568896 |
|---|---|
| adam_text | Brief Contents
PART I THE ACCOUNTING MODEL
INTRODUCTION Getting Started in Business 1
CHAPTER 1 Accounting as a Form of Communication 12
CHAPTER 2 Financial Statements and the Annual Report 52
CHAPTER 3 Processing Accounting Information 102
CHAPTER 4 Income Measurement and Accrual Accounting 148
APPENDIX Accounting Tools: Work Sheets 181
PART II ACCOUNTING FOR ASSETS 219
CHAPTER 5 Merchandise Accounting and Internal Control 220
APPENDIX Accounting Tools: Internal Control for a Merchandising
Company 245
CHAPTER 6 Inventories and Cost of Goods Sold 270
APPENDIX Accounting Tools: Inventory Costing Methods Using A
Perpetual Inventory System 298
CHAPTER 7 Cash, Investments, and Receivables 322
CHAPTER 8 Operating Assets: Property, Plant, and Equipment, Natural
Resources, and Intangibles 382
PART III ACCOUNTING FOR LIABILITIES AND OWNERS EQUITY 430
CHAPTER 9 Current Liabilities, Contingencies, and the Time Value
of Money 432
APPENDIX A Accounting Tools: Payroll Accounting 469
APPENDIX B Accounting Tools: Using Excel for Problems Involving Interest
Calculations 472
CHAPTER 10 Long-Term Liabilities 500
APPENDIX Accounting Tools: Other Liabilities 528
CHAPTER 11 Stockholders Equity 552
PART IV ADDITIONAL TOPICS IN FINANCIAL REPORTING 609
CHAPTER 12 The Statement of Cash Flows 610
APPENDIX Accounting Tools: A Work-Sheet Approach to the Statement
of Cash Flows 648
CHAPTER 13 Financial Statement Analysis 678
APPENDIX Accounting Tools: Reporting and Analyzing Other Income
Statement Items 712
Appendix A: Winnebago Industries Annual Report A-1
Appendix B: Monaco Coach Corporation Annual Report B-1
Glossary G-1
Company Index 1-1
Subject Index I-3
Brief Contents xxv
PART I THE ACCOUNTING MODEL 1
CHAPTER 1 Accounting as a Form of Communication 12
Focus on Financial Results: Winnebago Industries 13
What Is Accounting? 14
Users of Accounting Information and Their Needs 14
Internal Users 14
External Users 14
Business Strategy: To Build or Not to Build? 15
Financial Statements: How Accountants Communicate 16
The Accounting Equation and the Balance Sheet 17
The Income Statement 19
The Statement of Retained Earnings 19
Accounting for Your Decisions: You Are a Potential Stockholder 21
Relationships Among Winnebago Industries Financial Statements 21
The Conceptual Framework: Foundation for Financial Statements 22
Accounting as a Social Science 23
Who Determines the Rules of the Game? 24
The Accounting Profession 24
Employment by Private Business 24
Employment by Nonbusiness Entities 25
Employment in Public Accounting 25
Accountants in Education 28
Accounting as a Career 28
Accountants and Ethical Judgments 28
Accounting for Your Decisions: You Are a Student 29
A Final Note about Winnebago Industries 29
Each chapter contains the following material: Warmup Exercises, Solutions to Warmup
Exercises, Review Problem, Solution to Review Problem, Chapter Highlights, Key Terms Quiz,
Alternate Terms, Questions, Exercises, Problems, Alternate Problems, Cases, Internet
Research Case, Solutions to Key Terms Quiz
CHAPTER 2 Financial Statements and the Annual Report 52
Focus on Financial Results: Gateway 53
Why Does Accounting Information Need to Be Useful? Objectives of
Financial Reporting 54
The Primary Objective: Provide Information for Decision Making 54
Secondary Objective: Reflect Prospective Cash Receipts to Investors
and Creditors 55
Secondary Objective: Reflect Prospective Cash Flows to the Enterprise 55
Secondary Objective: Reflect Resources and Claims to Resources 55
What Makes Accounting Information Useful? Qualitative
Characteristics 56
Understandability 56
Relevance 56
Accounting for Your Decisions: You Are the Stockholder 57
Reliability 57
Comparability and Consistency 57
Materiality 59
Conservatism 59
Financial Reporting: An International Perspective 60
The Classified Balance Sheet 60
What Are the Parts of the Balance Sheet? Understanding the
Operating Cycle 61
Current Assets 63
Noncurrent Assets 63
Current Liabilities 64
Long-Term Liabilities 65
Stockholders Equity 65
Using a Classified Balance Sheet 65
Working Capital 65
Current Ratio 65
The Income Statement 66
What Appears on the Income Statement? 66
Format of the Income Statement 67
Using a Multiple-Step Income Statement 69
The Statement of Retained Earnings 70
The Statement of Cash Flows 70
The Cash Flow Statement for Dixon Sporting Goods 70
The Financial Statements for Gateway 71
Gateway s Balance Sheet 72
Gateway s Income Statement 74
Other Elements of an Annual Report 74
Business Strategy: Focused on Growth 76
CHAPTER 3 Processing Accounting Information 102
Focus on Financial Results: General Mills 103
Economic Events: The Basis for Recording Transactions 104
External and Internal Events 104
The Role of Source Documents in @TOC/CH/H2:Recording
Transactions 105
Analyzing the Effects of Transactions on the Accounting
Equation 105
Balance Sheet and Income Statement for the Health Club 109
Business Strategy: 110
The Account: The Basic Unit for Recording Transactions 111
Chart of Accounts 111
The General Ledger 112
The Double-Entry System 113
The T Account 113
Debits and Credits 113
Accounting for Your Decisions: You Are a Student 114
Debits and Credits for Revenues, Expenses, and Dividends 114
Summary of the Rules for Increasing and Decreasing Accounts 115
Normal Account Balances 115
Debits Aren t Bad, and Credits Aren t Good 115
Debits and Credits Applied to Transactions 116
Transactions for Glengarry Health Club 116
The Journal: The Firm s Chronological Record of Transactions 118
Accounting for Your Decisions: You Are the Manager 121
The Trial Balance 121
Accounting for Your Decisions: You Are the Stockholder 122
CHAPTER 4 Income Measurement and Accrual Accounting 148
Focus on Financial Results: McDonald s 149
Recognition and Measurement in Financial Statements 150
Recognition 150
Measurement 151
Summary of Recognition and Measurement in Financial Statements 152
The Accrual Basis of Accounting 152
Comparing the Cash and Accrual Bases of Accounting 152
Business Strategy: Controlling Costs under the Golden Arches 154
What the Income Statement and the Statement of Cash Flows
Reveal 154
Accrual Accounting and Time Periods 155
The Revenue Recognition Principle 156
Accounting for Your Decisions: You Are the Marketing Manager 146
Other Applications of the Revenue Recognition Principle 156
Accounting for Your Decisions: You Are the Stockholder 157
Expense Recognition and the Matching Principle 158
Accrual Accounting and Adjusting Entries 160
Types of Adjusting Entries 160
Accounting for Your Decisions: You Are the Store Manager 161
Accounting for Your Decisions: You Are the Banker 165
Accruals and Deferrals 167
Summary of Adjusting Entries 168
Comprehensive Example of Adjusting Entries 169
Using a Trial Balance to Prepare Adjusting Entries 170
Adjusting Entries at the End of January 170
Ethical Considerations for a Company on the Accrual Basis 172
The Accounting Cycle 173
The Use of a Work Sheet 173
The Closing Process 174
Interim Financial Statements 175
APPENDIX: Accounting Tools: Work Sheets 181
Part I Integrative Problem 217
PART II ACCOUNTING FOR ASSETS 219
CHAPTER 5 Merchandise Accounting and Internal Control 220
Focus on Financial Results: The Gap 221
The Income Statement for a Merchandiser 222
Net Sales of Merchandise 223
Sales Returns and Allowances 223
Trade Discounts and Quantity Discounts 224
Credit Terms and Sales Discounts 225
The Cost of Goods Sold 226
Business Strategy: Returning to the Fundamentals 226
The Cost of Goods Sold Model 227
Inventory Systems: Perpetual and Periodic 228
Accounting for Your Decisions: You Are the Enterpreneur 229
Beginning and Ending Inventories in a Periodic System 230
The Cost of Goods Purchased 230
Accounting for Your Decisions: You Are the President 231
The Closing Process for a Merchandiser 233
Accounting for Your Decisions: You Are the Manager 234
An Introduction to Internal Control 234
The Report of Management: Showing Responsibility for Control 235
The Control Environment 236
The Accounting System 237
Internal Control Procedures 237
Accounting for Your Decisions: You Are the Chief Financial Officer 238
Limitations on Internal Control 239
APPENDIX: Accounting Tools: Internal Control for a Merchandising
Company 245
CHAPTER 6 Inventories and Cost of Goods Sold 270
Focus on Financial Results: Circuit City 271
The Nature of Inventory 272
Inventory Valuation and the Measurement of Income 273
Inventory Costs: What Should Be Included? 27A
Inventory Costing Methods with a Periodic System 275
Business Strategy: Capitalizing on the Digital Age 275
Specific Identification Method 276
Weighted Average Cost Method 277
First-in, First-out Method (FIFO) 278
Accounting for Your Decisions: You Are the Controller 278
Last-in, First-out Method (LIFO) 279
Selecting an Inventory Costing Method 279
Costing Methods and Cash Flow 279
LIFO Liquidation 281
The LIFO Conformity Rule 281
The LIFO Reserve: Estimating LIFO s Effect on Income and on Taxes
Paid for Whirlpool 281
Costing Methods and Inventory Profits 282
Accounting for Your Decisions: You Are the Student 283
Changing Inventory Methods 283
Inventory Valuation in Other Countries 284
Two Inventory Systems: Periodic and Perpetual 284
Inventory Errors 284
Valuing Inventory at Lower of Cost or Market 287
Why Replacement Cost Is Used as a Measure of Market 288
Conservatism Is the Basis for the Lower-of-Cost-or-Market Rule 289
Application of the LCM Rule 289
Methods for Estimating Inventory Value 290
Gross Profit Method 290
Retail Inventory Method 292
Analyzing the Management of Inventory Turnover 292
How Inventories Affect the Cash Flows Statement 293
APPENDIX: Accounting Tools: Inventory Costing Methods with the
Use of a Perpetual Inventory System 298
CHAPTER 7 Cash, Investments, and Receivables 322
Focus on Financial Results: PepsiCo 323
What Constitutes Cash? 324
Cash Equivalents and the Statement of Cash Flows 324
Control over Cash 325
Cash Management 325
Reading a Bank Statement 327
The Bank Reconciliation 327
The Bank Reconciliation and the Need for Adjustments to the
Records 330
Establishing a Petty Cash Fund 331
An Example of a Petty Cash Fund 332
Accounting for Your Decisions: You Are the Sorority Treasurer 333
Accounting for Investments 333
Investments in Highly Liquid Financial Instruments 333
Investing Idle Cash 334
Accounting for an Investment in a Certificate of Deposit (CD) 334
Investments in Stocks and Bonds 335
Investments without Significant Influence 336
Investments in Held-to-Maturity Securities 336
Investments in Trading Securities 337
Investments in Available-for-Sale Securities 340
Summary of Accounting and Reporting Requirements 341
Business Strategy: Growing Sales and Adding Brands 342
The Controversy over Fair Value Accounting 342
Accounts Receivable 343
The Use of a Subsidiary Ledger 343
The Valuation of Accounts Receivable 344
Two Methods to Account for Bad Debts 344
Accounting for Your Decisions: You Are the Credit Manager 345
Write-offs of Uncollectible Accounts with the Allowance Method 346
Two Approaches to the Allowance Method of Accounting for
Bad Debts 346
Accounting for Your Decisions: You Are the Owner 347
Analyzing the Accounts Receivable Rate of Collection 350
Notes Receivable 350
Important Terms Connected with Promissory Notes 351
Interest-Bearing Notes 351
Non-Interest-Bearing Notes 352
Accelerating the Inflow of Cash from Sales 353
Credit Card Sales 354
Discounting Notes Receivable 355
How Liquid Assets Affect the Cash Flows Statement 355
CHAPTER 8 Operating Assets: Property, Plant, and Equipment, Natural
Resources, and Intangibles 382
Focus on Financial Results: AOL Time Warner 383
Operating Assets: Property, Plant, and Equipment 384
Balance Sheet Presentation 384
Acquisition of Property, Plant, and Equipment 384
Accounting for Your Decisions: You Are an Attorney 385
Use and Depreciation of Property, Plant, and Equipment 387
Accounting for Your Decisions: You Are the Sole Owner 392
Capital versus Revenue Expenditures 393
Accounting for Your Decisions: You Are the Owner 394
Environmental Aspects of Operating Assets 395
Disposal of Property, Plant, and Equipment 395
Business Strategy: Assets 397
Operating Assets: Natural Resources 397
Balance Sheet Presentation 397
Depletion of Natural Resources 397
Operating Assets: Intangible Assets 399
Balance Sheet Presentation 399
Acquisition Cost of Intangible Assets 401
Accounting for Your Decisions: You Are the Student Intern 402
Amortization of Intangibles 402
Analyzing Long-Term Assets for Average Life and Asset Turnover 404
How Long-Term Assets Affect the Statement of Cash Flows 405
Part II Integrative Problem 428
PART III ACCOUNTING FOR LIABILITIES AND OWNERS EQUITY 430
CHAPTER 9 Current Liabilities, Contingencies, and the Time Value of
Money 432
Focus on Financial Results: JCPenney 433
Current Liabilities 434
Accounts Payable 436
Notes Payable 437
Current Maturities of Long-Term Debt 438
Taxes Payable 439
Other Accrued Liabilities 439
Reading the Statement of Cash Flows for Changes in Current
Liabilities 440
Business Strategy: Effectively Expanding into Different Market
Segments 441
Contingent Liabilities 442
Contingent Liabilities That Are Recorded 433
Contingent Liabilities That Are Disclosed 444
Accounting for Your Decisions: You Are the CEO 446
Contingent Liabilities versus Contingent Assets 446
Time Value of Money Concepts 447
Simple Interest 448
Compound Interest 449
Interest Compounding 449
Accounting for Your Decisions: You Invest Some Unexpected
Cash 450
Future Value of a Single Amount 450
Present Value of a Single Amount 453
Future Value of an Annuity 454
Present Value of an Annuity 456
Solving for Unknowns 457
APPENDIX, A: Accounting Tools: Payroll Accounting 469
APPENDIX B: Accounting Tools: Using Excell for Problems
Involving Interest Calculations 472
CHAPTER 10 Long-Term Liabilities 500
Focus on Financial Results: Coca-Cola Company 501
Balance Sheet Presentation 502
Bonds Payable 502
Characteristics of Bonds 502
Issuance of Bonds 505
Factors Affecting Bond Price 505
Accounting for Your Decisions: You Rate the Bonds 507
Premium or Discount on Bonds 507
Bond Amortization 509
Redemption of Bonds 514
Business Strategy: Product Strategy to Meet Competition 516
Liability for Leases 516
Leases 516
Accounting for Your Decisions: Should You Lease or Buy? 517
Analyzing Debt to Assess a Firm s Ability to Pay its Liabilities 521
How Long-Term Liabilities Affect the Statement of Cash Flows 521
APPENDIX: Accounting Tools: Other Liabilities 528
CHAPTER 11 Stockholders Equity 552
Focus on Financial Results: Delta Air Lines 553
An Overview of Stockholders Equity 554
Equity as a Source of Financing 554
Accounting for Your Decisions: You Are the Investor 554
Stockholders Equity on the Balance Sheet 556
How Income and Dividends Affect Retained Earnings 556
Identifying the Components of the Stockholders Equity Section of the
Balance Sheet 557
Business Strategy: Strategic Handling for Value Creation 560
What Is Preferred Stock? 560
Issuance of Stock 561
Stock Issued for Cash 561
Stock Issued for Noncash Consideration 562
What Is Treasury Stock? 563
Retirement of Stock 564
Dividends: Distributions of Income to Shareholders 565
Cash Dividends 565
Cash Dividends for Preferred and Common Stock 566
Stock Dividends 567
Stock Splits 569
Statement of Stockholders Equity 570
What Is Comprehensive Income? 571
What Analyzing Owners Equity Reveals about a Firm s Value 573
Book Value per Share 573
Calculating Book Value When Preferred Stock Is Present 573
Market Value per Share 574
How Changes in Stockholders Equity Affect the Statement of Cash
Flows 575
Part III Integrative Problem 607
PART IV Additional Topics in Financial Reporting 609
CHAPTER 12 The Statement of Cash Flows 610
Focus on Financial Results: IBM 611
Cash Flows and Accrual Accounting 612
Purpose of the Statement of Cash Flows 613
An Example 613
Reporting Requirements for a Statement of Cash Flows 615
The Definition of Cash: Cash and Cash Equivalents 615
Classification of Cash Flows 616
Business Strategy: Listening to Customers 619
Two Methods of Reporting Cash Flow from Operating Activities 620
Noncash Investing and Financing Activities 622
How the Statement of Cash Flows Is Put Together 623
The Accounting Equation and the Statement of Cash Flows 623
A Master T-Account Approach to Preparing the Statement of Cash
Flows: Direct Method 625
Accounting for Your Decisions: You Are an Entrepreneur 630
Accounting for Your Decisions: You Decide for Your Investment
Club 637
A Master T-Account Approach to Preparing the Statement of Cash
Flows: Indirect Method 638
Comparison of the Indirect and Direct Methods 642
The Use of Cash Flow Information 643
Creditors and Cash Flow Adequacy 643
Stockholders and Cash Flow per Share 644
Accounting for Your Decisions: You Are the Banker 644
Accounting Tools: A Work-Sheet Approach to the
Statement of Cash Flows 648
CHAPTER 13 Financial Statement Analysis 678
Focus on Financial Results: Wm. Wrigley Jr. Company 679
Precautions in Statement Analysis 680
Watch for Alternative Accounting Principles 680
Take Care When Making Comparisons 680
Understand the Possible Effects of Inflation 681
Business Strategy: Focusing on New Products 681
Analysis of Comparative and Common-Size Statements 682
Horizontal Analysis 682
Vertical Analysis 687
Liquidity Analysis and the Management of Working Capital 690
Working Capital 690
Current Ratio 690
Acid-Test Ratio 691
Cash Flow from Operations to Current @TOC/CH/H2:Liabilities 692
Accounts Receivable Analysis 693
Inventory Analysis 693
Accounting for Your Decisions: You Examine Your Business s
Trends 694
Accounting for Your Decisions: You Are the Analyst 694
Cash Operating Cycle 695
Solvency Analysis 695
Debt-to-Equity Ratio 696
Times Interest Earned 696
Debt Service Coverage 697
Cash Flow from Operations to Capital Expenditures Ratio 697
Profitability Analysis 698
Rate of Return on Assets 698
Components of Return on Assets 699
Return on Common Stockholders Equity 700
Return on Assets, Return on Equity, and Leverage 701
Earnings per Share 702
Price/Earnings Ratio 702
Accounting for Your Decisions: You Are the CEO 703
Dividend Ratios 703
Summary of Selected Financial Ratios 704
Accounting for Your Decisions: You Decide on a Stock Purchase 706
APPENDIX: Accounting Tools: Reporting and Analyzing Other
Income Statement Items 712
Part IV Integrative Problem 742
WINNEBAGO INDUSTRIES ANNUAL REPORT A-l
MONACO COACH CORPORATION ANNUAL REPORT B-l
GLOSSARY G-l
COMPANY INDEX 1-1
SUBJECT INDEX 1-3
|
| any_adam_object | 1 |
| author | Libby, Robert Libby, Patricia A. Short, Daniel G. |
| author_facet | Libby, Robert Libby, Patricia A. Short, Daniel G. |
| author_role | aut aut aut |
| author_sort | Libby, Robert |
| author_variant | r l rl p a l pa pal d g s dg dgs |
| building | Verbundindex |
| bvnumber | BV023642309 |
| classification_rvk | QP 829 |
| ctrlnum | (OCoLC)915677020 (DE-599)BVBBV023642309 |
| 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>02595nam a2200601zc 4500</leader><controlfield tag="001">BV023642309</controlfield><controlfield tag="003">DE-604</controlfield><controlfield tag="005">20080717000000.0</controlfield><controlfield tag="007">t</controlfield><controlfield tag="008">040422s2004 ad|| |||| 00||| eng d</controlfield><datafield tag="020" ind1=" " ind2=" "><subfield code="a">0072473509</subfield><subfield code="9">0-07-247350-9</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(OCoLC)915677020</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(DE-599)BVBBV023642309</subfield></datafield><datafield tag="040" ind1=" " ind2=" "><subfield code="a">DE-604</subfield><subfield code="b">ger</subfield></datafield><datafield tag="041" ind1="0" ind2=" "><subfield code="a">eng</subfield></datafield><datafield tag="049" ind1=" " ind2=" "><subfield code="a">DE-523</subfield><subfield code="a">DE-83</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">Libby, Robert</subfield><subfield code="e">Verfasser</subfield><subfield code="4">aut</subfield></datafield><datafield tag="245" ind1="1" ind2="0"><subfield code="a">Financial Accounting</subfield><subfield code="c">Robert Libby ; Patricia A. Libby ; Daniel G. Short</subfield></datafield><datafield tag="250" ind1=" " ind2=" "><subfield code="a">4. ed.</subfield></datafield><datafield tag="264" ind1=" " ind2="1"><subfield code="a">Boston [u.a.]</subfield><subfield code="b">McGraw-Hill [u.a.]</subfield><subfield code="c">2004</subfield></datafield><datafield tag="300" ind1=" " ind2=" "><subfield code="a">XXXI, 830 S.</subfield><subfield code="b">Ill., graph. Darst. + CD-ROM</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="490" ind1="0" ind2=" "><subfield code="a">McGraw-Hill Higher Education</subfield></datafield><datafield tag="650" ind1="0" ind2="7"><subfield code="a">Jahresabschluss</subfield><subfield code="0">(DE-588)4162679-5</subfield><subfield code="2">gnd</subfield><subfield code="9">rswk-swf</subfield></datafield><datafield tag="650" ind1="0" ind2="7"><subfield code="a">Rechnungslegung</subfield><subfield code="0">(DE-588)4128343-0</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">Körperschaftsteuer</subfield><subfield code="0">(DE-588)4031597-6</subfield><subfield code="2">gnd</subfield><subfield code="9">rswk-swf</subfield></datafield><datafield tag="650" ind1="0" ind2="7"><subfield code="a">Entscheidungsfindung</subfield><subfield code="0">(DE-588)4113446-1</subfield><subfield code="2">gnd</subfield><subfield code="9">rswk-swf</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">Steuer</subfield><subfield code="0">(DE-588)4057399-0</subfield><subfield code="2">gnd</subfield><subfield code="9">rswk-swf</subfield></datafield><datafield tag="655" ind1=" " ind2="7"><subfield code="8">1\p</subfield><subfield code="0">(DE-588)4123623-3</subfield><subfield code="a">Lehrbuch</subfield><subfield code="2">gnd-content</subfield></datafield><datafield tag="689" ind1="0" ind2="0"><subfield code="a">Rechnungslegung</subfield><subfield code="0">(DE-588)4128343-0</subfield><subfield code="D">s</subfield></datafield><datafield tag="689" ind1="0" ind2="1"><subfield code="a">Steuer</subfield><subfield code="0">(DE-588)4057399-0</subfield><subfield code="D">s</subfield></datafield><datafield tag="689" ind1="0" ind2="2"><subfield code="a">Körperschaftsteuer</subfield><subfield code="0">(DE-588)4031597-6</subfield><subfield code="D">s</subfield></datafield><datafield tag="689" ind1="0" ind2=" "><subfield code="8">2\p</subfield><subfield code="5">DE-604</subfield></datafield><datafield tag="689" ind1="1" ind2="0"><subfield code="a">Rechnungslegung</subfield><subfield code="0">(DE-588)4128343-0</subfield><subfield code="D">s</subfield></datafield><datafield tag="689" ind1="1" ind2="1"><subfield code="a">Jahresabschluss</subfield><subfield code="0">(DE-588)4162679-5</subfield><subfield code="D">s</subfield></datafield><datafield tag="689" ind1="1" ind2="2"><subfield code="a">Entscheidungsfindung</subfield><subfield code="0">(DE-588)4113446-1</subfield><subfield code="D">s</subfield></datafield><datafield tag="689" ind1="1" ind2=" "><subfield code="8">3\p</subfield><subfield code="5">DE-604</subfield></datafield><datafield tag="689" ind1="2" 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="2" 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="2" ind2=" "><subfield code="8">4\p</subfield><subfield code="5">DE-604</subfield></datafield><datafield tag="700" ind1="1" ind2=" "><subfield code="a">Libby, Patricia A.</subfield><subfield code="e">Verfasser</subfield><subfield code="4">aut</subfield></datafield><datafield tag="700" ind1="1" ind2=" "><subfield code="a">Short, Daniel G.</subfield><subfield code="e">Verfasser</subfield><subfield code="4">aut</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=017238656&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:BVB01-017238656</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><datafield tag="883" ind1="1" ind2=" "><subfield code="8">3\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">4\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 | 1\p (DE-588)4123623-3 Lehrbuch gnd-content |
| genre_facet | Lehrbuch |
| id | DE-604.BV023642309 |
| illustrated | Illustrated |
| indexdate | 2024-07-09T21:33:11Z |
| institution | BVB |
| isbn | 0072473509 |
| language | English |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-017238656 |
| oclc_num | 915677020 |
| open_access_boolean | |
| owner | DE-523 DE-83 |
| owner_facet | DE-523 DE-83 |
| physical | XXXI, 830 S. Ill., graph. Darst. + CD-ROM |
| publishDate | 2004 |
| publishDateSearch | 2004 |
| publishDateSort | 2004 |
| publisher | McGraw-Hill [u.a.] |
| record_format | marc |
| series2 | McGraw-Hill Higher Education |
| spelling | Libby, Robert Verfasser aut Financial Accounting Robert Libby ; Patricia A. Libby ; Daniel G. Short 4. ed. Boston [u.a.] McGraw-Hill [u.a.] 2004 XXXI, 830 S. Ill., graph. Darst. + CD-ROM txt rdacontent n rdamedia nc rdacarrier McGraw-Hill Higher Education Jahresabschluss (DE-588)4162679-5 gnd rswk-swf Rechnungslegung (DE-588)4128343-0 gnd rswk-swf Rechnungswesen (DE-588)4048732-5 gnd rswk-swf Körperschaftsteuer (DE-588)4031597-6 gnd rswk-swf Entscheidungsfindung (DE-588)4113446-1 gnd rswk-swf Finanzbuchhaltung (DE-588)4113562-3 gnd rswk-swf Steuer (DE-588)4057399-0 gnd rswk-swf 1\p (DE-588)4123623-3 Lehrbuch gnd-content Rechnungslegung (DE-588)4128343-0 s Steuer (DE-588)4057399-0 s Körperschaftsteuer (DE-588)4031597-6 s 2\p DE-604 Jahresabschluss (DE-588)4162679-5 s Entscheidungsfindung (DE-588)4113446-1 s 3\p DE-604 Rechnungswesen (DE-588)4048732-5 s Finanzbuchhaltung (DE-588)4113562-3 s 4\p DE-604 Libby, Patricia A. Verfasser aut Short, Daniel G. Verfasser aut HBZ Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=017238656&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 3\p cgwrk 20201028 DE-101 https://d-nb.info/provenance/plan#cgwrk 4\p cgwrk 20201028 DE-101 https://d-nb.info/provenance/plan#cgwrk |
| spellingShingle | Libby, Robert Libby, Patricia A. Short, Daniel G. Financial Accounting Jahresabschluss (DE-588)4162679-5 gnd Rechnungslegung (DE-588)4128343-0 gnd Rechnungswesen (DE-588)4048732-5 gnd Körperschaftsteuer (DE-588)4031597-6 gnd Entscheidungsfindung (DE-588)4113446-1 gnd Finanzbuchhaltung (DE-588)4113562-3 gnd Steuer (DE-588)4057399-0 gnd |
| subject_GND | (DE-588)4162679-5 (DE-588)4128343-0 (DE-588)4048732-5 (DE-588)4031597-6 (DE-588)4113446-1 (DE-588)4113562-3 (DE-588)4057399-0 (DE-588)4123623-3 |
| title | Financial Accounting |
| title_auth | Financial Accounting |
| title_exact_search | Financial Accounting |
| title_full | Financial Accounting Robert Libby ; Patricia A. Libby ; Daniel G. Short |
| title_fullStr | Financial Accounting Robert Libby ; Patricia A. Libby ; Daniel G. Short |
| title_full_unstemmed | Financial Accounting Robert Libby ; Patricia A. Libby ; Daniel G. Short |
| title_short | Financial Accounting |
| title_sort | financial accounting |
| topic | Jahresabschluss (DE-588)4162679-5 gnd Rechnungslegung (DE-588)4128343-0 gnd Rechnungswesen (DE-588)4048732-5 gnd Körperschaftsteuer (DE-588)4031597-6 gnd Entscheidungsfindung (DE-588)4113446-1 gnd Finanzbuchhaltung (DE-588)4113562-3 gnd Steuer (DE-588)4057399-0 gnd |
| topic_facet | Jahresabschluss Rechnungslegung Rechnungswesen Körperschaftsteuer Entscheidungsfindung Finanzbuchhaltung Steuer Lehrbuch |
| url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=017238656&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
| work_keys_str_mv | AT libbyrobert financialaccounting AT libbypatriciaa financialaccounting AT shortdanielg financialaccounting |