| 000 -LEADER |
|---|
| fixed length control field |
02523cam a2200289 a 4500 |
| 001 - CONTROL NUMBER |
|---|
| control field |
4804110 |
| 005 - DATE AND TIME OF LATEST TRANSACTION |
|---|
| control field |
20140125133429.0 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION |
|---|
| fixed length control field |
880728s1989 maua bf 001 0 eng |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER |
|---|
| International Standard Book Number |
0791300447 |
| 040 ## - CATALOGING SOURCE |
|---|
| Transcribing agency |
University of Guyana |
| 050 00 - LIBRARY OF CONGRESS CALL NUMBER |
|---|
| Classification number |
HF5635 H3 1989 |
| 245 00 - TITLE STATEMENT |
|---|
| Title |
Handbook of accounting and auditing / |
| Statement of responsibility, etc |
editors, Robert S. Kay, D. Gerald Searfoss, with Bruce N. Willis, Alfred M. Yates. |
| 250 ## - EDITION STATEMENT |
|---|
| Edition statement |
2nd ed. |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. (IMPRINT) |
|---|
| Place of publication, distribution, etc |
Boston : |
| Name of publisher, distributor, etc |
Warren, Gorham & Lamont, |
| Date of publication, distribution, etc |
c1989. |
| 300 ## - PHYSICAL DESCRIPTION |
|---|
| Extent |
1 v. (various pagings) : |
| Other physical details |
ill. ; |
| Dimensions |
25 cm. |
| 500 ## - GENERAL NOTE |
|---|
| General note |
Updates 1994-<1995 > prepared by Frank C. Minter. |
|
|---|
| General note |
Includes the following updates with cumulative index: 1990, 1994, 1995. |
| 504 ## - BIBLIOGRAPHY, ETC. NOTE |
|---|
| Bibliography, etc |
Includes bibliography and index. |
| 505 0# - FORMATTED CONTENTS NOTE |
|---|
| Formatted contents note |
The role of financial information -- Conceptual framework for accounting and reporting -- Basic financial statements -- Financial disclosure -- The role of auditors and auditing standards -- The audit committee -- Performing the audit -- Internal control -- Audit sampling -- Auditing in an EDP environment -- Auditors' reports -- Cash, investments, and payables -- Revenue and receivables -- Inventories and cost of sales -- Plant, equipment, and other assets -- Pensions and other employee benefits -- Income taxes -- Debt and interest -- Leases -- Equity capital and earnings per share -- Financial instruments and transactions -- Foreign currency -- Business combinations, takeovers, and buyouts -- Consolidation and the equity method -- Related party transactions -- Uncertainties -- Prospective and pro forma financial information -- Bankruptcy, reorganization, and restructuring -- Retail industry -- Health care -- Governmental units -- Not-for-profit organizations -- Telecommunications, utilities, and transportation -- Natural resources -- Real estate -- Construction contractors -- Government contracting -- Media and entertainment -- Smaller and emerging businesses -- Commercial banking -- Thrift industry -- Securities and commodities broker/dealers -- Insurance companies -- Other financial institutions -- The accounting profession -- Financial accounting standards board -- Securities and Exchange Commission -- Internal Revenue Service -- Accounting, auditing, and the law -- Professional research. |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name as entry element |
Accounting |
| General subdivision |
Handbooks, manuals, etc. |
|
|---|
| Topical term or geographic name as entry element |
Auditing |
| General subdivision |
Handbooks, manuals, etc. |
| 700 1# - ADDED ENTRY--PERSONAL NAME |
|---|
| Personal name |
Kay, Robert S. |
|
|---|
| Personal name |
Searfoss, D. Gerald. |
|
|---|
| Personal name |
Minter, Frank C. |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) |
|---|
| Source of classification or shelving scheme |
|