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  <titleInfo>
    <title>Schaum's outline of principles of accounting I</title>
  </titleInfo>
  <titleInfo type="alternative">
    <title>Outline of principles of accounting I</title>
  </titleInfo>
  <titleInfo type="alternative">
    <title>Principles of accounting I</title>
  </titleInfo>
  <name type="personal">
    <namePart>Lerner, Joel J.</namePart>
    <role>
      <roleTerm authority="marcrelator" type="text">creator</roleTerm>
    </role>
  </name>
  <name type="personal">
    <namePart>Cashin, James A.</namePart>
  </name>
  <typeOfResource>text</typeOfResource>
  <originInfo>
    <place>
      <placeTerm type="code" authority="marccountry">nyu</placeTerm>
    </place>
    <place>
      <placeTerm type="text">New York</placeTerm>
    </place>
    <publisher>McGraw-Hill</publisher>
    <dateIssued>c1999</dateIssued>
    <dateIssued encoding="marc">1999</dateIssued>
    <edition>5th ed.</edition>
    <issuance>monographic</issuance>
  </originInfo>
  <language>
    <languageTerm authority="iso639-2b" type="code">eng</languageTerm>
  </language>
  <physicalDescription>
    <form authority="marcform">print</form>
    <extent>viii, 388 p. : ill. ; 28 cm.</extent>
  </physicalDescription>
  <tableOfContents>1. Accounting concepts -- 2. Financial statements -- 3. Analyzing and classifying transactions -- 4. Recording transactions -- 5. Adjusting and closing procedures -- 6. Summarizing and reporting via the service business work sheet -- 7. Summarizing and reporting via the merchandising business work sheet -- 8. Costing merchandising inventory -- 9. Alternative inventory valuation methods -- 10. Repetitive  transactions -- 11. Capital and equity -- 12. Receivables and payables -- 13. Cash and its control -- 14. Payroll -- 15. Property, plant, and equipment : depreciation -- 16. Property, plant, and equipment : disposal and taxation</tableOfContents>
  <targetAudience authority="marctarget">specialized</targetAudience>
  <note type="statement of responsibility">Joel J. Lerner, James A. Cashin</note>
  <note>Includes index</note>
  <subject authority="lcsh">
    <topic>Accounting</topic>
    <topic>Problems, exercises, etc</topic>
  </subject>
  <relatedItem type="series">
    <titleInfo>
      <title>Schaum's outline series</title>
    </titleInfo>
  </relatedItem>
  <identifier type="isbn">9780071635387 (pbk)</identifier>
  <identifier type="isbn">0071635386 (pbk)</identifier>
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