000			01584nam a2200217 4500
001			0000000227
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008			100101s19501950-us g 001 0 engsd
041			_aeng
043			_a-us
050			_aGom. HF 5605 _b.M69 1950
100			_aMoyer, C. A.
245			_aFunctional accounting : _b(intermediate) / _cby C. A. Moyer and R. K. Mautz.
250			_aSecond edition.
260			_aNew York, N.Y. : _bJohn Wiley, _c1950.
300			_axii, 523 páginas ; _c523 cm.
490			_aWiley publication in Acconting
505			_aPart I. Accounting functions and basic theory, 3 -- _tChapter 1. Accounting-its purpose and nature, 3 -- _t2. Basic theory, 23 -- _tPart II. Income transactions, 45 -- _t3. Sales transactions, 45 -- _t4. Sales transactions-continued, 69 -- _t5. Receivables, 117 -- _tPart III. Acquisition of assets and services, 117 -- _t6. Purchases, accounts payable, and inventories, 117 -- _t7. Inventory pricing, 141 -- _t8. Tangible fixed assets and depreciation, 163 -- _t9. Fixed assets-other accounting problems, 195 -- _tPart IV. Financial transactions, 223 -- _t10. Cash-accounting and control, 223 -- _t11. Capital stock, 249 -- _t12. Surplus, 277 -- _t13. Liabilities, 307 -- _t14. Investments and funds, 325 -- _tPart V. Preparation and analysis of financial statements, 351 -- _t15. Statements of income and of "surplus", 351 -- _t16. The balance sheet, 379 -- _t17. The interpretation of financial data, 415 -- _t18. Statements summarizing financial changes, 457 -- _tReview problems, 489 -- _tIndex, 511.
650	1	4	_aContabilidad.
942			_cCG
999			_c59227 _d59227