MARC details
| 000 -LEADER |
|---|
| fixed length control field |
03585nam a2200385 4500 |
| 003 - CONTROL NUMBER IDENTIFIER |
|---|
| control field |
OSt |
| 005 - DATE AND TIME OF LATEST TRANSACTION |
|---|
| control field |
20260520091319.0 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION |
|---|
| fixed length control field |
230809b |||||||| |||| 00| 0 eng d |
| 010 ## - LIBRARY OF CONGRESS CONTROL NUMBER |
|---|
| LC control number |
2019026625 |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER |
|---|
| International Standard Book Number |
9781119577775 (paperback) |
| 040 ## - CATALOGING SOURCE |
|---|
| Transcribing agency |
Foundation University |
| Description conventions |
rda |
| 041 ## - LANGUAGE CODE |
|---|
| Language code of text/sound track or separate title |
eng |
| 050 ## - LIBRARY OF CONGRESS CALL NUMBER |
|---|
| Classification number |
HF 5625 |
| Item number |
2026 Sch64 |
| 100 ## - MAIN ENTRY--PERSONAL NAME |
|---|
| Personal name |
Schroeder, Richard G. |
| 9 (RLIN) |
29119 |
| Relator term |
author |
| 245 ## - TITLE STATEMENT |
|---|
| Title |
Financial accounting theory and analysis : |
| Remainder of title |
text and cases / |
| Statement of responsibility, etc. |
Richard G. Schroeder, Myrtle W. Clark, Jack M. Cathey. |
| 250 ## - EDITION STATEMENT |
|---|
| Edition statement |
Fifteenth edition. |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. |
|---|
| Place of publication, distribution, etc. |
Singapore : |
| Name of publisher, distributor, etc. |
Wiley, |
| Date of publication, distribution, etc. |
2026. |
| 264 ## - PRODUCTION, PUBLICATION, DISTRIBUTION, MANUFACTURE, AND COPYRIGHT NOTICE |
|---|
| Copyright Date |
2026 |
| 300 ## - PHYSICAL DESCRIPTION |
|---|
| Extent |
xiv, 635 pages; |
| Other physical details |
illustration, |
| Dimensions |
26 cm. |
| Materials specified |
paper |
| Type of unit |
volume |
| 336 ## - CONTENT TYPE |
|---|
| Source |
rdacontent |
| Content type term |
text |
| Content type code |
txt |
| 337 ## - MEDIA TYPE |
|---|
| Source |
rdamedia |
| Media type term |
unmediated |
| Media type code |
n |
| 338 ## - CARRIER TYPE |
|---|
| Source |
rdacarrier |
| Carrier type term |
volume |
| Materials specified |
paper |
| Carrier type code |
nc |
| 505 ## - FORMATTED CONTENTS NOTE |
|---|
| Formatted contents note |
The Development of Accounting Theory -- The Pursuit of the Conceptual Framework -- International Accounting -- Research Methodology and Theories on the Uses of Accounting Information -- Income Concepts, Revenue Recognition, and Other Methods of Reporting -- Financial Statement I: The Income Statement -- Financial Statements II: The Balance Sheet and the Statement of Cash Flows -- Working Capital -- Long-Term Assets I: Property, Plant, and Equipment -- Long-Term Assets II : Investments and Intangibles -- Long-Term Liabilities -- Accounting for Income Taxes -- Leases -- Pensions and Other Postretirement Benefits -- Equity -- Accounting for Multiple Entities -- Financial Reporting Disclosure Requirements and Ethical Responsibilities.<br/> |
| 520 ## - ABSTRACT. |
|---|
| Abstract |
"Accounting education has experienced many dramatic changes over the life of this accounting theory text. The publication of the thirteenth edition represents over forty years in its evolution. At its inception, much of what was then considered theory was, in reality, rote memorization of rules. In recent years, the globalization of the economy has affected the skills necessary to be a successful accountant and has caused accounting educators to develop new methods of communicating accounting education. Emphasis is now being given to the incorporation of ethics into the curriculum, the analysis of a company's quality of earnings and sustainable income, the use of the World Wide Web as a source of information, the international dimensions of accounting, the development of critical thinking skills, the development of communication skills, and the use of group projects to develop cooperative skills"-- Provided by publisher. |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name entry element |
Accounting |
| 9 (RLIN) |
763 |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name entry element |
Accounting |
| 9 (RLIN) |
763 |
| General subdivision |
Problems, exercises, etc. |
| 658 ## - INDEX TERM--CURRICULUM OBJECTIVE |
|---|
| Main curriculum objective |
Bachelor of Science in Accountancy; |
| Subordinate curriculum objective |
Financial Accounting & Reporting, |
| Curriculum code |
ACY101 |
| 700 ## - ADDED ENTRY--PERSONAL NAME |
|---|
| Personal name |
Clark, Myrtle W. |
| 9 (RLIN) |
29120 |
| Relator term |
author |
| 700 ## - ADDED ENTRY--PERSONAL NAME |
|---|
| Personal name |
Cathey, Jack M. |
| 9 (RLIN) |
29121 |
| Relator term |
author |
| 856 ## - ELECTRONIC LOCATION AND ACCESS |
|---|
| Uniform Resource Identifier |
<a href="https://books.google.com.ph/books?id=oVKsDwAAQBAJ&printsec=frontcover&dq=Financial+Accounting+Theory+and+Analysis:+Text+and+Cases&hl=en&newbks=1&newbks_redir=0&sa=X&redir_esc=y#v=onepage&q=Financial%20Accounting%20Theory%20and%20Analysis%3A%20Text%20and%20Cases&f=false">https://books.google.com.ph/books?id=oVKsDwAAQBAJ&printsec=frontcover&dq=Financial+Accounting+Theory+and+Analysis:+Text+and+Cases&hl=en&newbks=1&newbks_redir=0&sa=X&redir_esc=y#v=onepage&q=Financial%20Accounting%20Theory%20and%20Analysis%3A%20Text%20and%20Cases&f=false</a> |
| 856 ## - ELECTRONIC LOCATION AND ACCESS |
|---|
| Uniform Resource Identifier |
<a href="http://library.cvsu.edu.ph/cgi-bin/koha/opac-retrieve-file.pl?id=343948183f0ca873ab8ddad2d3f43a4f">http://library.cvsu.edu.ph/cgi-bin/koha/opac-retrieve-file.pl?id=343948183f0ca873ab8ddad2d3f43a4f</a> |
| Link text |
Click here to view the table of contents |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) |
|---|
| Source of classification or shelving scheme |
Library of Congress Classification |
| Koha item type |
Books |
| Edition |
Fifteenth edition |
| Classification part |
HF 5625 |
| Item part |
.2026 Sch64 |
| Call number prefix |
(CBA-Acct) |
