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    <title>survey of basic accounting</title>
  </titleInfo>
  <name type="personal">
    <namePart>Salmonson, R. F. (Roland Frank)</namePart>
    <namePart type="date">1922-</namePart>
    <role>
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  </name>
  <name type="personal">
    <namePart>Hermanson, Roger H.</namePart>
  </name>
  <name type="personal">
    <namePart>Edwards, James Don.</namePart>
  </name>
  <typeOfResource>text</typeOfResource>
  <originInfo>
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      <placeTerm type="code" authority="marccountry">ilu</placeTerm>
    </place>
    <place>
      <placeTerm type="text">Homewood, Ill</placeTerm>
    </place>
    <publisher>R.D. Irwin</publisher>
    <dateIssued>c1981</dateIssued>
    <dateIssued encoding="marc">1981</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>xiii, 606 p. : ill. ; 23 cm.</extent>
  </physicalDescription>
  <tableOfContents>TOC Accounting: a source of financial information --
The process of accumulating financial information --
The basic theory underlying financial statements --
Sales, cost of goods sold and inventories --
Internal control and the control of cash --
Plant and equipment: acquisition and depreciation --
Plant and equipment dispositions; natural resources and intangible assets --
Stockholders' equity --
Debt financing and investments --
Statement of change in financial position; cash flow statement --
Financial statement analysis --
Financial reporting and changing prices --
Accounting in manufacturing companies --
Cost accumulation systems: job order and process; variable costing --
Standard costs for control --
Responsibility accounting and segment analysis --
The budget: for planning and control --
Cost-volume-earnings analysis --
Short-term decisions; tax considerations --
Long-range planning; capital budgeting.</tableOfContents>
  <targetAudience authority="marctarget">general</targetAudience>
  <note type="statement of responsibility">R.F. Salmonson, Roger H. Hermanson, James Don Edwards.</note>
  <note>Includes index.</note>
  <note>BA</note>
  <subject authority="lcsh">
    <topic>Accounting</topic>
  </subject>
  <classification authority="lcc">HF5635 .S17 1981</classification>
  <classification authority="ddc" edition="22">657 SAS 1981</classification>
  <identifier type="isbn">0256024715</identifier>
  <identifier type="isbn">9780256024715</identifier>
  <identifier type="lccn">80082097</identifier>
  <identifier type="uri">http://www.worldcat.org/title/survey-of-basic-accounting/oclc/7115650&amp;referer=brief_results</identifier>
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    <recordIdentifier source="BD-DhEWU">2593</recordIdentifier>
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