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  <titleInfo>
    <title>Understanding financial statements</title>
  </titleInfo>
  <name type="personal">
    <namePart>Fraser, Lyn M.</namePart>
    <role>
      <roleTerm authority="marcrelator" type="text">creator</roleTerm>
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  </name>
  <name type="personal">
    <namePart>Ormiston, Aileen.</namePart>
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  <typeOfResource>text</typeOfResource>
  <genre authority="marc">bibliography</genre>
  <originInfo>
    <place>
      <placeTerm type="code" authority="marccountry">nju</placeTerm>
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    <place>
      <placeTerm type="text">Upper Saddle River, N.J</placeTerm>
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    <publisher>Prentice Hall</publisher>
    <dateIssued>c2010</dateIssued>
    <dateIssued encoding="marc">2010</dateIssued>
    <edition>9th ed.</edition>
    <issuance>monographic</issuance>
  </originInfo>
  <language>
    <languageTerm authority="iso639-2b" type="code">eng</languageTerm>
  </language>
  <physicalDescription>
    <form authority="marcform">print</form>
    <extent>xviii, 269 p. : ill. ; 24 cm.</extent>
  </physicalDescription>
  <tableOfContents>Financial statements : an overview -- The balance sheet -- Income statement and statement of stockholders' equity -- Statement of cash flows.</tableOfContents>
  <note type="statement of responsibility">Lyn M. Fraser, Aileen Ormiston.</note>
  <note>Includes bibliographical references and index.</note>
  <subject authority="lcsh">
    <topic>Financial statements</topic>
  </subject>
  <subject authority="lcsh">
    <topic>Corporation reports</topic>
  </subject>
  <classification authority="lcc">HF 5681 .B2 F764 2010</classification>
  <classification authority="ddc" edition="22">657/.3</classification>
  <identifier type="isbn">9780136086246 (pbk.)</identifier>
  <identifier type="isbn">0136086241 (pbk.)</identifier>
  <identifier type="lccn">2009000268</identifier>
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    <recordCreationDate encoding="marc">090106</recordCreationDate>
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