Khulna University of Engineering & Technology
Central Library

The complete CPA reference / (Record no. 12137)

000 -LEADER
fixed length control field 07022cam a2200937Ma 4500
001 - CONTROL NUMBER
control field ocn807062223
003 - CONTROL NUMBER IDENTIFIER
control field OCoLC
005 - DATE AND TIME OF LATEST TRANSACTION
control field 20171224114040.0
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 zn|||||||||
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 120719s2012 njua obf 001 0 eng d
040 ## - CATALOGING SOURCE
Original cataloging agency CtWfDGI
Language of cataloging eng
Description conventions pn
Transcribing agency STF
Modifying agency B24X7
-- OCLCO
-- OCLCQ
-- N$T
-- YDXCP
-- OCLCF
-- UKDOC
-- OCLCO
-- TEFOD
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-- DEBSZ
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-- IDEBK
-- IIB
-- H9Z
-- UMI
-- DEBBG
-- TEFOD
-- DG1
-- OCLCQ
-- OCL
-- OCLCQ
019 ## -
-- 824729282
-- 826853537
-- 876046671
-- 880745475
020 ## - INTERNATIONAL STANDARD BOOK NUMBER
International Standard Book Number 9781118224403
Qualifying information (electronic bk.)
020 ## - INTERNATIONAL STANDARD BOOK NUMBER
International Standard Book Number 111822440X
Qualifying information (electronic bk.)
020 ## - INTERNATIONAL STANDARD BOOK NUMBER
International Standard Book Number 9781118237618
Qualifying information (electronic bk.)
020 ## - INTERNATIONAL STANDARD BOOK NUMBER
International Standard Book Number 1118237617
Qualifying information (electronic bk.)
020 ## - INTERNATIONAL STANDARD BOOK NUMBER
International Standard Book Number 9781118262528
Qualifying information (electronic bk.)
020 ## - INTERNATIONAL STANDARD BOOK NUMBER
International Standard Book Number 1118262522
Qualifying information (electronic bk.)
020 ## - INTERNATIONAL STANDARD BOOK NUMBER
International Standard Book Number 9781119204121
Qualifying information (electronic bk.)
020 ## - INTERNATIONAL STANDARD BOOK NUMBER
International Standard Book Number 1119204127
Qualifying information (electronic bk.)
020 ## - INTERNATIONAL STANDARD BOOK NUMBER
Cancelled/invalid ISBN 9781118115886
Qualifying information (pbk.)
020 ## - INTERNATIONAL STANDARD BOOK NUMBER
Cancelled/invalid ISBN 1118115880
Qualifying information (pbk.)
020 ## - INTERNATIONAL STANDARD BOOK NUMBER
Cancelled/invalid ISBN 9781283960274
020 ## - INTERNATIONAL STANDARD BOOK NUMBER
Cancelled/invalid ISBN 1283960273
029 1# - (OCLC)
OCLC library identifier AU@
System control number 000052891444
029 1# - (OCLC)
OCLC library identifier CHNEW
System control number 000604285
029 1# - (OCLC)
OCLC library identifier DEBBG
System control number BV041052846
029 1# - (OCLC)
OCLC library identifier DEBBG
System control number BV041070076
029 1# - (OCLC)
OCLC library identifier DEBBG
System control number BV041909094
029 1# - (OCLC)
OCLC library identifier DEBSZ
System control number 397186665
029 1# - (OCLC)
OCLC library identifier DEBBG
System control number BV043394990
035 ## - SYSTEM CONTROL NUMBER
System control number (OCoLC)807062223
Canceled/invalid control number (OCoLC)824729282
-- (OCoLC)826853537
-- (OCoLC)876046671
-- (OCoLC)880745475
037 ## - SOURCE OF ACQUISITION
Stock number EA630CEF-5EC5-46B9-903D-C00986BACD3B
Source of stock number/acquisition OverDrive, Inc.
Note http://www.overdrive.com
050 #4 - LIBRARY OF CONGRESS CALL NUMBER
Classification number HF5636
Item number .D377 2012eb
072 #7 - SUBJECT CATEGORY CODE
Subject category code BUS
Subject category code subdivision 001010
Source bisacsh
082 04 - DEWEY DECIMAL CLASSIFICATION NUMBER
Classification number 657
Edition number 23
049 ## - LOCAL HOLDINGS (OCLC)
Holding library MAIN
100 1# - MAIN ENTRY--PERSONAL NAME
Personal name Dauber, Nicky A.
245 14 - TITLE STATEMENT
Title The complete CPA reference /
Statement of responsibility, etc Nick A. Dauber, Jae K. Shim, Joel G. Siegel.
246 3# - VARYING FORM OF TITLE
Title proper/short title Complete certified public accountant reference
250 ## - EDITION STATEMENT
Edition statement [5th ed.].
260 ## - PUBLICATION, DISTRIBUTION, ETC. (IMPRINT)
Place of publication, distribution, etc Hoboken, N.J. :
Name of publisher, distributor, etc John Wiley & Sons,
Date of publication, distribution, etc ©2012.
300 ## - PHYSICAL DESCRIPTION
Extent 1 online resource
336 ## -
-- text
-- txt
-- rdacontent
337 ## -
-- computer
-- c
-- rdamedia
338 ## -
-- online resource
-- cr
-- rdacarrier
500 ## - GENERAL NOTE
General note Previous ed. published as The vest pocket CPA / Joel G. Siegel, Nick Dauber, Jae K. Shim. 2008.
500 ## - GENERAL NOTE
General note Title from title screen.
504 ## - BIBLIOGRAPHY, ETC. NOTE
Bibliography, etc Includes bibliographical references and index.
505 0# - FORMATTED CONTENTS NOTE
Formatted contents note The Complete CPA Reference; Contents; About the Authors; Acknowledgments; Introduction; PART I COMMONLY USED GENERALLY ACCEPTED ACCOUNTING PRINCIPLES; CHAPTER 1 Financial Statement Reporting: The Income Statement; Income Statement Format; Comprehensive Income; Extraordinary Items; Nonrecurring Items; Discontinued Operations; Revenue Recognition; Realization; At the Completion of Production; Requirements; During Production; Cash Basis; Recognition of Franchise Fee Revenue by the Franchisor; Other Revenue Considerations; Multiple Deliverables; Software Revenue Recognition.
505 8# - FORMATTED CONTENTS NOTE
Formatted contents note Research and Development CostsAdvertising Costs; Restructuring Charges; Other Expense Considerations; Earnings per Share; Diluted Earnings per Share; Antidilutive Securities; CHAPTER 2 Financial Statement Reporting: The Balance Sheet; Assets; Accounts Receivable; Inventory; Fixed Assets; Depreciation; Capitalized Interest; Nonmonetary Transactions; Impairment or Disposal of Long-Lived Assets; Involuntary Conversion; Asset Retirement Obligations; Disclosure; Intangibles; Financial Assets; Insurance; Liabilities; Bonds Payable; Extinguishment of Debt; Estimated Liabilities.
505 8# - FORMATTED CONTENTS NOTE
Formatted contents note Accounting for Compensated AbsencesAccounting for Special Termination Benefits to Employees; Refinancing of Short-Term Debt to Long-Term Debt; Callable Obligations by the Creditor; Disclosure of Long-Term Purchase Obligations; Exit or Disposal Activities; Fair Value Measurements; Fair Value Option for Financial Assets and Financial Liabilities; Electing the Fair Value Option; Events; Instrument Application; Balance Sheet; Statement of Cash Flows; Disclosures; Eligible Items at Effective Date; Available-for-Sale and Held-to-Maturity Securities; Stockholders' Equity; Preferred Stock.
505 8# - FORMATTED CONTENTS NOTE
Formatted contents note Stock RetirementAppropriation of Retained Earnings (Reserve); Treasury Stock; Cost Method; Par Value Method; Quasi-Reorganization; Dividends; Stock Split; Stock Options; Debt Issued with Stock Warrants; Fractional Share Warrants; Disclosure; CHAPTER 3 Financial Statement Reporting: Statement of Cash Flows and Other Disclosures; Statement of Cash Flows; Interim Reporting; Personal Financial Statements; Incorporation of a Business; Partnerships; Bonus Method; Goodwill Method; CHAPTER 4 Accounting and Disclosures; Hierarchy of GAAP; FASB Accounting Standards Codification; Accounting Changes.
505 8# - FORMATTED CONTENTS NOTE
Formatted contents note Change in Accounting PrincipleChange in Accounting Estimate; Change in Reporting Entity; Correction of an Error; Prior-Period Adjustments; Disclosure of Accounting Policies; Development-Stage Companies; Troubled Debt Restructuring; Debtor; Creditor; Segmental Reporting; Imputing Interest on Notes; Accounting for Futures Contracts; Oil- and Gas-Producing Companies; CHAPTER 5 Key Financial Accounting Areas; Consolidations; Noncontrolling Interests in Consolidated Financial Statements; Business Combinations; Investments in Securities; Stock Investments; Market Value Adjusted; Equity Method.
520 ## - SUMMARY, ETC.
Summary, etc The newly updated fast-reference problem solver The Complete CPA Desk Reference-the convenient, comprehensive reference professionals have relied on for nearly fifteen years-is now updated in a new Fifth Edition to give today's busy executives and accountants the helpful information they need in a quick-reference format. Packed with practical techniques and rules of thumb for solving day-to-day accounting issues, the new edition helps you quickly pinpoint what to look for, what to watch out for, what to do, and how to do it. In an easy-to-use Q & A format, it covers such useful.
650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name as entry element Accounting
Form subdivision Handbooks, manuals, etc.
650 #4 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name as entry element Accounting.
650 #4 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name as entry element Accounting
Form subdivision Handbooks, manuals, etc.
650 #4 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name as entry element Financial statements.
650 #7 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name as entry element BUSINESS & ECONOMICS
General subdivision Accounting
-- Financial.
Source of heading or term bisacsh
650 #7 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name as entry element Accounting.
Source of heading or term fast
-- (OCoLC)fst00795379
655 #4 - INDEX TERM--GENRE/FORM
Genre/form data or focus term Electronic books.
655 #7 - INDEX TERM--GENRE/FORM
Genre/form data or focus term Handbooks and manuals.
Source of term fast
-- (OCoLC)fst01423877
700 1# - ADDED ENTRY--PERSONAL NAME
Personal name Shim, Jae K.
Relator code aut
700 1# - ADDED ENTRY--PERSONAL NAME
Personal name Siegel, Joel G.
Relator code aut
700 1# - ADDED ENTRY--PERSONAL NAME
Personal name Siegel, Joel G.
Title of a work Vest pocket CPA.
776 08 - ADDITIONAL PHYSICAL FORM ENTRY
Display text Print version:
International Standard Book Number 9781118115886
856 40 - ELECTRONIC LOCATION AND ACCESS
Uniform Resource Identifier http://onlinelibrary.wiley.com/book/10.1002/9781119204121
Public note Wiley Online Library
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994 ## -
-- 92
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