| 000 -LEADER |
|---|
| fixed length control field |
02323cam a22003854a 4500 |
| 001 - CONTROL NUMBER |
|---|
| control field |
12334565 |
| 003 - CONTROL NUMBER IDENTIFIER |
|---|
| control field |
OSt |
| 005 - DATE AND TIME OF LATEST TRANSACTION |
|---|
| control field |
20160928153622.0 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION |
|---|
| fixed length control field |
010305s2002 maua b 001 0 eng |
| 010 ## - LIBRARY OF CONGRESS CONTROL NUMBER |
|---|
| LC control number |
2001030527 |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER |
|---|
| International Standard Book Number |
0072444126 [paperback] |
| 040 ## - CATALOGING SOURCE |
|---|
| Original cataloging agency |
DLC |
| Transcribing agency |
DLC |
| Modifying agency |
DLC |
| 042 ## - AUTHENTICATION CODE |
|---|
| Authentication code |
pcc |
| 082 00 - DEWEY DECIMAL CLASSIFICATION NUMBER |
|---|
| Edition number |
21 |
| 100 1# - MAIN ENTRY--PERSONAL NAME |
|---|
| Personal name |
Baker, Richard E. |
| 245 10 - TITLE STATEMENT |
|---|
| Title |
Advanced financial accounting / |
| Statement of responsibility, etc |
Richard E. Baker, Valdean C. Lembke, Thomas E. King |
| 250 ## - EDITION STATEMENT |
|---|
| Edition statement |
Fifth edition |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. (IMPRINT) |
|---|
| Place of publication, distribution, etc |
Boston, Mass. : |
| Name of publisher, distributor, etc |
McGraw-Hill/Irwin, |
| Date of publication, distribution, etc |
c2002 |
| 300 ## - PHYSICAL DESCRIPTION |
|---|
| Extent |
xxxii, 1178 pages : |
| Other physical details |
illustrations ; |
| Dimensions |
26 cm. |
| 336 ## - CONTENT TYPE |
|---|
| Source |
rdacontent |
| Content type term |
text |
| 337 ## - MEDIA TYPE |
|---|
| Source |
unmediated |
| Media type term |
rdamedia |
| 338 ## - CARRIER TYPE |
|---|
| Source |
volume |
| Carrier type |
rdacarrier |
| 504 ## - BIBLIOGRAPHY, ETC. NOTE |
|---|
| Bibliography, etc |
Includes index |
| 505 ## - FORMATTED CONTENTS NOTE |
|---|
| Formatted contents note |
Contents: 1 Corporate expansion and accounting for business combinations -- 2 Reporting intercorporate investments in common stock -- 3 The reporting entity and consolidated financial statements -- 4 Consolidation as of the date of acquisition -- 5 Consolidation following acquisition -- 6 Intercorporate transfers: noncurrent assets -- 7 Intercompany inventory transactions -- 8 Intercompany indebtedness -- 9 Consolidation ownership issues -- 10 Additional consolidation reporting issues -- 11 Multinational accounting: foreign currency transactions and financial instruments -- 12 Multinational accounting: translation of foreign entity statements -- 13 Segment and interim reporting -- 14 SEC reporting -- 15 Partnerships: formation, operation, and changes in membership -- 16 Partnerships: liquidation -- 17 Governmental entities: introduction and general fund accounting -- 18 Governmental entities: special funds and government-wide financial statements -- 19 Not-for-profit entities -- 20 Corporations in financial difficulty |
| 541 ## - IMMEDIATE SOURCE OF ACQUISITION NOTE |
|---|
| Source of acquisition |
Donated by Sister Karen Moriles |
| Deans/Chairperson |
|
| Department |
|
| Subject Category |
BSBA-Management Accounting |
| 546 ## - LANGUAGE NOTE |
|---|
| Language note |
English |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name as entry element |
Accounting |
| 700 1# - ADDED ENTRY--PERSONAL NAME |
|---|
| Personal name |
Lembke, Valdean C. |
| 700 1# - ADDED ENTRY--PERSONAL NAME |
|---|
| Personal name |
King, Thomas E. |
| 906 ## - LOCAL DATA ELEMENT F, LDF (RLIN) |
|---|
| a |
7 |
| b |
cbc |
| c |
orignew |
| d |
1 |
| e |
ocip |
| f |
20 |
| g |
y-gencatlg |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) |
|---|
| Source of classification or shelving scheme |
|
| Type of record |
Reserved (MAIN) |
| 998 ## - LOCAL CONTROL INFORMATION (RLIN) |
|---|
| Encoded by |
ida[new] |
| Date encoded |
09/04/2014 |
