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  <titleInfo>
    <title>Financial accounting</title>
    <subTitle>a business process approach</subTitle>
  </titleInfo>
  <name type="personal">
    <namePart>Reimers, Jane L.</namePart>
    <role>
      <roleTerm authority="marcrelator" type="text">creator</roleTerm>
    </role>
  </name>
  <typeOfResource>text</typeOfResource>
  <genre authority="marc">bibliography</genre>
  <originInfo>
    <place>
      <placeTerm type="code" authority="marccountry">nju</placeTerm>
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    <place>
      <placeTerm type="text">Upper Saddle River, N.J</placeTerm>
    </place>
    <publisher>Pearson Prentice Hall</publisher>
    <dateIssued>c2011</dateIssued>
    <dateIssued encoding="marc">2011</dateIssued>
    <edition>3rd ed.</edition>
    <issuance>monographic</issuance>
  </originInfo>
  <language>
    <languageTerm authority="iso639-2b" type="code">eng</languageTerm>
  </language>
  <physicalDescription>
    <form authority="marcform">print</form>
    <extent>xxii, 620 p. : ill. (some col.) ; 29 cm.</extent>
  </physicalDescription>
  <tableOfContents>Business : what's it all about? -- Qualities of accounting information -- Accruals and deferrals : timing is everything in accounting -- Payment for goods and services: cash and accounts receivable -- The purchase and sale of inventory -- Acquisition and use of long-term assets -- Accounting for liabilities -- Accounting for shareholders' equity -- Preparing and analyzing the statement of cash flows -- Using financial statement analysis to evaluate firm performance -- Quality of earnings, corporate governance, and IFRS.</tableOfContents>
  <note type="statement of responsibility">Jane L. Reimers.</note>
  <note>Includes bibliographical references and index.</note>
  <subject authority="lcsh">
    <topic>Accounting</topic>
  </subject>
  <subject authority="lcsh">
    <topic>Financial statements</topic>
  </subject>
  <classification authority="lcc">HF5636 .R45 2011</classification>
  <classification authority="ddc" edition="22">657</classification>
  <identifier type="isbn">9780136115274 (casebound : alk. paper)</identifier>
  <identifier type="isbn">0136115276 (casebound : alk. paper)</identifier>
  <identifier type="lccn">2009047951</identifier>
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    <recordCreationDate encoding="marc">091112</recordCreationDate>
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