Advanced financial accounting / (Record no. 139182)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 03545nam a22003737a 4500 |
| 003 - CONTROL NUMBER IDENTIFIER | |
| control field | phtghnu |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20250619145224.0 |
| 007 - PHYSICAL DESCRIPTION FIXED FIELD--GENERAL INFORMATION | |
| fixed length control field | ta |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION | |
| fixed length control field | 250619s2023 nyu b 001 0 eng |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| International Standard Book Number | 9781265042615 |
| Qualifying information | (paperback) |
| 040 ## - CATALOGING SOURCE | |
| Language of cataloging | eng |
| Description conventions | rda |
| Transcribing agency | HNU |
| 042 ## - AUTHENTICATION CODE | |
| Authentication code | pcc |
| 050 00 - LIBRARY OF CONGRESS CALL NUMBER | |
| Classification number | HF5636 |
| Item number | .B348 2023 |
| 082 00 - DEWEY DECIMAL CLASSIFICATION NUMBER | |
| Edition number | 23 |
| Placement Code | GC |
| Classification number | 657.046 C46 |
| Item number | 2023 |
| 100 1# - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Christensen, Theodore E., |
| Relator term | author. |
| 245 10 - TITLE STATEMENT | |
| Title | Advanced financial accounting / |
| Statement of responsibility, etc. | Theodore E. Christensen, University of Georgia, David M. Cottrell, Brigham Young University, Cassy JH Budd, Brigham Young University. |
| 250 ## - EDITION STATEMENT | |
| Edition statement | Thirteenth edition, international student edition |
| 264 #1 - PRODUCTION, PUBLICATION, DISTRIBUTION, MANUFACTURE, AND COPYRIGHT NOTICE | |
| Place of production, publication, distribution, manufacture | New York, NY : |
| Name of producer, publisher, distributor, manufacturer | McGraw Hill LLC, |
| Date of production, publication, distribution, manufacture, or copyright notice | [2023] |
| 300 ## - PHYSICAL DESCRIPTION | |
| Extent | xxx, 1090 pages : |
| Other physical details | color illustrations ; |
| Dimensions | 28 cm. |
| 336 ## - CONTENT TYPE | |
| Content type term | text |
| Content type code | txt |
| Source | rdacontent |
| 337 ## - MEDIA TYPE | |
| Media type term | unmediated |
| Media type code | n |
| Source | rdamedia |
| 338 ## - CARRIER TYPE | |
| Carrier type term | volume |
| Carrier type code | nc |
| Source | rdacarrier |
| 500 ## - GENERAL NOTE | |
| General note | Includes index<br/> |
| 505 ## - FORMATTED CONTENTS NOTE | |
| Formatted contents note | Chapter 1 Intercorporate Acquisitions and Investments in other Entities<br/>Chapter 2 Reporting Intercorporate Investments and Consolidation of Wholly Owned Subsidiaries with no Differential<br/>Chapter 3 The Reporting Entity and the Consolidation of Less-Than-Wholly-Owned Subsidiaries with No Differential<br/>Chapter 4 Consolidation of Wholly Owned Subsidiaries Acquired at More Than Book Value<br/>Chapter 5 Consolidation of Less-Than-Wholly-Owned Subsidiaries Acquired at More Than Book Value<br/>Chapter 6 Intercompany Inventory Transactions<br/>Chapter 7 Intercompany Transfers of Services and Noncurrent Assets<br/>Chapter 8 Intercompany Indebtedness<br/>Chapter 9 Consolidation Ownership Issues<br/>Chapter 10 Additional Consolidation Reporting Issues<br/>Chapter 11 Multinational Accounting: Foreign Currency Transactions and Financial Instruments<br/>Chapter 12 Multinational Accounting: Issues in Financial Reporting and Translation of Foreign Entity Statements<br/>Chapter 13 Segment and Interim Reporting<br/>Chapter 14 SEC Reporting<br/>Chapter 15 Partnerships: Formation, Operation, and Changes in Membership<br/>Chapter 16 Partnerships: Liquidation<br/>Chapter 17: Government Entities: Introduction and General Fund Accounting<br/>Chapter 18: Government Entities: Special Funds and Governmentwide Financial Statements<br/>Chapter 19 Not-for-Profit Entities<br/>Chapter 20: Corporations in Financial Difficulty<br/> |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | "The Thirteenth Edition of Advanced Financial Accounting is an up-to-date, comprehensive, and highly illustrated presentation of the accounting and reporting principles and procedures used in a variety of business entities. Every day, the business press carries stories about merger and acquisition mania, the complexities of modern business entities, new organiza-tional structures for conducting business, accounting scandals related to complex business transactions, the foreign activities of multinational firms, the operations of governmental and not-for-profit entities, and bankruptcies of major firms. Accountants must understand and know how to deal with the accounting and reporting ramifications of these issues"-- |
| Assigning source | Provided by publisher. |
| 521 ## - TARGET AUDIENCE NOTE | |
| Target audience note | College of Business and Accountancy |
| Source | Bachelor of Science in Accountancy |
| 546 ## - LANGUAGE NOTE | |
| Language note | English |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | Accounting (Advanced). |
| 700 1# - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Cottrell, David M., |
| Relator term | author. |
| 700 1# - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Budd, Cassy, |
| Relator term | author. |
| 906 ## - LOCAL DATA ELEMENT F, LDF (RLIN) | |
| a | 7 |
| b | cbc |
| c | orignew |
| d | 1 |
| e | ecip |
| f | 20 |
| g | y-gencatlg |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) | |
| Source of classification or shelving scheme | Dewey Decimal Classification |
| Koha item type | Books |
| Classification part | 600-699 |
| Withdrawn status | Lost status | Source of classification or shelving scheme | Damaged status | Not for loan | Collection code | Home library | Current library | Shelving location | Date acquired | Source of acquisition | Total Checkouts | Full call number | Barcode | Date last seen | Price effective from | Koha item type |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Dewey Decimal Classification | GC | College Library | College Library | General Circulation Section | 02/12/2025 | Library Fund | GC 657.046 C46 2023 | HNU005716 | 06/19/2025 | 06/19/2025 | Books |
