000			02110pam a2200349 a 4500
001			116656
005			20230410115627.0
008			920715s1993 njua b 001 0 eng
035			_9(DLC) 92027751
035			_a2504913
010			_a 92027751
020			_a0134749170
040			_aDLC _cDLC _dDLC
050	1	4	_aHF 5635 _bH816i 1993
082	0	0	_a657
100	1		_aHorngren, Charles T., _d1926-
245	1	0	_aIntroduction to financial accounting / _cCharles T. Horngren, Gary L. Sundem, John A. Elliott ; special material by Graeme W. Rankine & Earl K. Stice.
250			_a5th ed.
260			_aEnglewood Cliffs, N.J. : _bPrentice Hall, _cc1993.
300			_axx, 810 p. : _bcol. ill. ; _c27 cm.
440		0	_aPrentice-Hall series in accounting
500			_aCovers balance sheets, inventories, depreciation, liabilities, and financial statements.
504			_aIncludes bibliographical references (p. 773-774) and index.
505	0		_aPt. 1. The Fundamentals of Accounting. 1. Entities and Balance Sheets. 2. Income Measurement: The Accrual Basis. 3. The Recording Process: Journals and Ledgers. 4. Accounting Adjustments and Financial Statement Preparation. 5. Accounting Cycle: Recording and Formal Presentation -- Pt. 2. Major Elements of Basic Financial Statements. 6. Sales Revenue, Cash, and Accounts Receivable. 7. Valuing Inventories, Cost of Goods Sold, and Gross Profit. 8. Internal Control and Ethics. 9. Long-Lived Assets and Depreciation. 10. Liabilities and Interest. 11. Statement of Cash Flows. 12. Stockholders' Equity -- Pt. 3. Additional Elements of Financial Statements. 13. Intercorporate Investments, Including Consolidations. 14. Income Taxes, Including Interperiod Allocation. 15. Analysis of Financial Statements. 16. Financial Statements: Conceptual Framework and Income Measurement -- Appendix A: Wal-Mart Annual Report -- Appendix B: Recommended Readings.
650		0	_aAccounting.
650		4	_aContabilidad.
700	1		_aSundem, Gary L.
700	1		_aElliott, John A.
740	0		_aFinancial accounting.
942			_2lcc _cbk
946			_aPP
999			_c44951 _d44951