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  <titleInfo>
    <title>Financial accounting</title>
  </titleInfo>
  <name type="personal">
    <namePart>Eskew, Robert K.</namePart>
    <role>
      <roleTerm authority="marcrelator" type="text">creator</roleTerm>
    </role>
  </name>
  <name type="personal">
    <namePart>Jensen, Daniel L.</namePart>
  </name>
  <typeOfResource>text</typeOfResource>
  <originInfo>
    <place>
      <placeTerm type="text">New York</placeTerm>
    </place>
    <publisher>McGraw-Hill</publisher>
    <dateIssued>1996</dateIssued>
    <edition>5th ed.</edition>
    <issuance>monographic</issuance>
  </originInfo>
  <physicalDescription>
    <extent>xxxi, 896 p. : col. ill. ; 29 cm.</extent>
  </physicalDescription>
  <tableOfContents>PART 1: INTRODUCTION
Chapter 1: Accounting and Accounting Information 
Chapter 2: The Financial Statement

PART 2: THE ACCOUNTING CYCLE
Chapter 3: Recording Business Activity 
Chapter 4: Adjustment
Chapter 5: Accountability and Control

PART 3: ACCOUNTING FOR ASSETS
Chapter 6: Income and the Operating Cycle
Chapter 7: Controlling, Costing and Analyzing Inventories
Chapter 8: Reporting and Controlling Liquid Assets
Chapter 9: Measuring and Reporting Long - Term Operating Assets 

PART 4: ACCOUNTING FOR LIABILITIES AND EQUITY
Chapter 10: Current Liabilities, Contingent Liabilities and the Time Values of Money
Chapter 11 A: Long - Term Debt: Straight - Line Interest
Chapter 11 B: Long - Term Debt: Effective Interest Procedures
Chapter 12: Analyzing and Reporting owners' Equity

PART 5: ADDITIONAL DIMENSIONS OF FINANCIAL REPORTING
Chapter 13: The Statement of Cash Flows
Chapter 14: Long - Term Investments, Consolidated Financial Statements and Business Combinations
Chapter 15: Financial Statement Analysis
Chapter 16: Managing and Accounting for Corporate Income

SUPPLEMENTARY TOPICS
TOPIC A: Accounting for NonBusiness Organizations
TOPIC B: Accounting for Changing Prices
TOPIC C: Accounting for International Operations
TOPIC D: Personal Income Taxation
TOPIC E: Recognition and Measurements
</tableOfContents>
  <note type="statement of responsibility">Robert K. Eskew, Daniel L. Jensen.</note>
  <note>Includes index.</note>
  <subject authority="lcsh">
    <topic>Accounting</topic>
  </subject>
  <classification authority="lcc">HF5635 .E85 </classification>
  <identifier type="isbn">0070213550 </identifier>
  <identifier type="isbn">9780070213555</identifier>
  <recordInfo/>
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