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    <subfield code="a">Beams, Floyd A., </subfield>
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    <subfield code="a">Advanced accounting / </subfield>
    <subfield code="c">by Floyd A. Beams, Joseph H. Anthony, Robin P. Clement, and Suzanne H. Lowensohn. </subfield>
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    <subfield code="a">Eighth edition. </subfield>
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    <subfield code="a">Singapore : </subfield>
    <subfield code="b">Pearson Education (Asia) Pte Ltd., </subfield>
    <subfield code="c">c2004. </subfield>
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    <subfield code="a">xx, 744 pages : </subfield>
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    <subfield code="a">Contents: Chap 1 Business combinations -- Chap 2 Stock investments-Investor accounting and reporting -- Chap 3 An introduction to consolidated financial statements -- Chap 4 Consolidation techniques and procedures -- Chap 5 Intercompany profit transactions-inventories -- Chap 6 Intercompany profit transactions-Plant assets -- Chap 7 Intercompany profit transactions-Bonds -- Chap 8 Consolidations-Changes in ownership interests -- Chap 9 Indirect and mutual holdings -- Chap 10 Subsidiary preferred stock, consolidated earnings per share, and consolidated income taxation. </subfield>
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    <subfield code="d">2026-01-20</subfield>
    <subfield code="e">Donated by: Dr. Christopher Biore </subfield>
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