000 -LEADER |
fixed length control field |
03004cai a2200373Ia 4500 |
001 - CONTROL NUMBER |
control field |
974488513 |
003 - CONTROL NUMBER IDENTIFIER |
control field |
OCoLC |
005 - DATE AND TIME OF LATEST TRANSACTION |
control field |
20250507121328.0 |
006 - FIXED-LENGTH DATA ELEMENTS--ADDITIONAL MATERIAL CHARACTERISTICS--GENERAL INFORMATION |
fixed length control field |
m o d |
007 - PHYSICAL DESCRIPTION FIXED FIELD--GENERAL INFORMATION |
fixed length control field |
cr mn||||||||| |
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION |
fixed length control field |
170303c20169999xx uu o a 0 2eng d |
020 ## - INTERNATIONAL STANDARD BOOK NUMBER |
International Standard Book Number |
9780538479721 |
035 ## - SYSTEM CONTROL NUMBER |
System control number |
(OCoLC)974488513 |
Canceled/invalid control number |
(OCoLC)1090457848 |
-- |
(OCoLC)1096234233 |
-- |
(OCoLC)1097989821 |
040 ## - CATALOGING SOURCE |
Original cataloging agency |
COF |
Language of cataloging |
eng |
Description conventions |
rda |
Transcribing agency |
COF |
Modifying agency |
OCLCQ |
-- |
SOI |
-- |
ORU |
-- |
OCLCQ |
-- |
OCL |
-- |
INT |
-- |
OCLCQ |
-- |
UAB |
-- |
AU@ |
-- |
OCLCQ |
050 #4 - LIBRARY OF CONGRESS CALL NUMBER |
Classification number |
HF5636 |
Item number |
.A66eb |
100 1# - MAIN ENTRY--PERSONAL NAME |
Personal name |
Stice, Earl K. |
9 (RLIN) |
2694 |
245 10 - TITLE STATEMENT |
Title |
Intermediate financial accounting. |
Statement of responsibility, etc |
by Earl K. Stice & James D. Stice |
300 ## - PHYSICAL DESCRIPTION |
Extent |
1 online resource : |
Other physical details |
ill. (some col); |
Dimensions |
27 cm. |
310 ## - CURRENT PUBLICATION FREQUENCY |
Current publication frequency |
Updated irregularly |
490 1# - SERIES STATEMENT |
Series statement |
Open textbook library |
505 0# - FORMATTED CONTENTS NOTE |
Formatted contents note |
1. Review of Intro Financial Accounting -- 2. Why Accounting? -- 3. Financial Reporting -- 4. Financial Reports -- Statement of Financial Position and Statement of Cash Flows -- 5. Revenue -- 6. Cash and Receivables -- 7. Inventory -- 8. Intercorporate Investments -- 9. Property, Plant, and Equipment -- 10. Depreciation, Impairment, and Derecognition of Property, Plant, and Equipment -- 11. Intangible Assets and Goodwill -- Solutions To Exercises |
506 ## - RESTRICTIONS ON ACCESS NOTE |
Terms governing access |
Open Access Electronic Book |
520 ## - SUMMARY, ETC. |
Summary, etc |
"This text is intended for a first course in Intermediate Financial Accounting. It presumes that students have already completed one or two Introductory Financial Accounting courses. The book reflects current International Financial Reporting Standards (IFRS), such as IFRS 15 - Revenue from Contracts With Customers. It focuses on more difficult intermediate accounting topics that match prerequisite requirements for students advancing to a second level Intermediate Financial Accounting course. Advanced topics that are covered in Advanced Financial Accounting courses, such as consolidations and foreign exchange, are not included here. The text is written with an approachable style that focuses on key concepts that will be relevant to students' future careers as accountants. The book provides a review of Introductory Accounting concepts and covers all topics essential to a first level Intermediate Accounting course: the conceptual framework and current landscape of financial reporting; statements of financial position, comprehensive income, cash flows and shareholders' equity; cash and receivables; revenue; inventory; property plant and equipment; intangible assets; and intercorporate investments."--Open Textbook Library |
538 ## - SYSTEM DETAILS NOTE |
System details note |
Mode of access: World Wide Web |
650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM |
Topical term or geographic name as entry element |
Accounting. |
9 (RLIN) |
650 |
655 #7 - INDEX TERM--GENRE/FORM |
Genre/form data or focus term |
Textbooks. |
Source of term |
fast |
-- |
1190 |
655 #7 - INDEX TERM--GENRE/FORM |
Genre/form data or focus term |
Textbooks. |
Source of term |
lcgft |
-- |
1190 |
700 1# - ADDED ENTRY--PERSONAL NAME |
Personal name |
Kyle, Suzanne |
9 (RLIN) |
2695 |
710 2# - ADDED ENTRY--CORPORATE NAME |
Corporate name or jurisdiction name as entry element |
Ohio Library and Information Network. |
9 (RLIN) |
914 |
710 2# - ADDED ENTRY--CORPORATE NAME |
Corporate name or jurisdiction name as entry element |
Open Textbook Library, |
Relator term |
distributor |
9 (RLIN) |
2696 |
830 #0 - SERIES ADDED ENTRY--UNIFORM TITLE |
Uniform title |
Open Textbook Library |
9 (RLIN) |
2696 |
856 40 - ELECTRONIC LOCATION AND ACCESS |
Materials specified |
Open Textbook Library (Open Access) |
Uniform Resource Identifier |
https://open.umn.edu/opentextbooks/textbooks/417 |
Public note |
Connect to resource |
942 ## - ADDED ENTRY ELEMENTS (KOHA) |
Source of classification or shelving scheme |
|
Item type |
Books |