MARC details
| 000 -LEADER |
|---|
| fixed length control field |
03482cam a2200433 i 4500 |
| 001 - CONTROL NUMBER |
|---|
| control field |
on1378596059 |
| 003 - CONTROL NUMBER IDENTIFIER |
|---|
| control field |
OCoLC |
| 005 - DATE AND TIME OF LATEST TRANSACTION |
|---|
| control field |
20241009100157.0 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION |
|---|
| fixed length control field |
231108s2023 sa a f bm 000 0beng d |
| 010 ## - LIBRARY OF CONGRESS CONTROL NUMBER |
|---|
| LC control number |
2023487060 |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER |
|---|
| International Standard Book Number |
9781485132776 |
| Qualifying information |
(paperback) |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER |
|---|
| International Standard Book Number |
1485132770 |
| Qualifying information |
(paperback) |
| 035 ## - SYSTEM CONTROL NUMBER |
|---|
| System control number |
(OCoLC)1378596059 |
| 040 ## - CATALOGING SOURCE |
|---|
| Original cataloging agency |
Y@Y |
| Language of cataloging |
eng |
| Description conventions |
rda |
| Transcribing agency |
DLC |
| Modifying agency |
OCLCF |
| -- |
OCLCL |
| -- |
Y@Y |
| -- |
OCLCO |
| -- |
Y@Y |
| 042 ## - AUTHENTICATION CODE |
|---|
| Authentication code |
lccopycat |
| 043 ## - GEOGRAPHIC AREA CODE |
|---|
| Geographic area code |
f-sa--- |
| 050 00 - LIBRARY OF CONGRESS CALL NUMBER |
|---|
| Classification number |
HF5636 |
| Item number |
.K79 2023 |
| 082 04 - DEWEY DECIMAL CLASSIFICATION NUMBER |
|---|
| Classification number |
657.48 |
| Edition number |
23 |
| 100 1# - MAIN ENTRY--PERSONAL NAME |
|---|
| Personal name |
Kolitz, David L., |
| Relator term |
author. |
| Real World Object URI |
https://id.oclc.org/worldcat/entity/E39PCjKcmT79mwhWBXWpCmHP73 |
| 245 12 - TITLE STATEMENT |
|---|
| Title |
A concepts-based introduction to financial accounting / |
| Statement of responsibility, etc. |
David L. Kolitz ; contributing author, Maeve A. Kolitz. |
| 250 ## - EDITION STATEMENT |
|---|
| Edition statement |
Seventh Edition. |
| 264 #1 - PRODUCTION, PUBLICATION, DISTRIBUTION, MANUFACTURE, AND COPYRIGHT NOTICE |
|---|
| Place of production, publication, distribution, manufacture |
Cape Town, South Africa : |
| Name of producer, publisher, distributor, manufacturer |
Juta and Company (Pty) Ltd., |
| Date of production, publication, distribution, manufacture, or copyright notice |
2023. |
| 300 ## - PHYSICAL DESCRIPTION |
|---|
| Extent |
xii, 641 pages : |
| Other physical details |
illustrations ; |
| Dimensions |
23 cm |
| 336 ## - CONTENT TYPE |
|---|
| Content type term |
text |
| Content type code |
txt |
| Source |
rdacontent |
| 337 ## - MEDIA TYPE |
|---|
| Media type term |
unmediated |
| Media type code |
n |
| Source |
rdamedia |
| 338 ## - CARRIER TYPE |
|---|
| Carrier type term |
volume |
| Carrier type code |
nc |
| Source |
rdacarrier |
| 504 ## - BIBLIOGRAPHY, ETC. NOTE |
|---|
| Bibliography, etc. note |
Includes bibliographical references. |
| 505 0# - FORMATTED CONTENTS NOTE |
|---|
| Formatted contents note |
A conceptual overview -- The accounting process -- The accounting process expanded -- Recognition and measurement of the elements of the financial statements -- Entity forms -- Sundry topics. |
| 520 ## - SUMMARY, ETC. |
|---|
| Summary, etc. |
Accounting literature refers to the procedural and conceptual approaches in the teaching of an introductory accounting course. This book integrates these two approaches by teaching students to understand the why, before considering the how of accounting. The pedagogical philosophy used here is referred to as the ‘concepts model’, hence the title. This impacts on both the order of teaching the topics as well as how various topics are taught. The effect of the concepts-based approach is particularly evident in the chapters that relate to the accounting process which give students a complete, conceptual understanding of the underlying transactions before applying the accounting equation and then only processing the transactions through bookkeeping entries. By this means, students are able to acquire a conceptual understanding of each topic before considering the procedural aspects. The seventh edition of A Concepts-based Introduction to Financial Accounting is up-to-date with the requirements of the 2018 Conceptual Framework as well as the current requirements of International Financial Reporting Standards (IFRS). This book is accompanied by Questions, Exercises and Problems in Financial Accounting: A Concepts-based Introduction, by the same author. It incorporates all the successful pedagogical features of earlier editions such as learning path tools at the beginning of each chapter, the highlighting of key definitions in the text, the integration of pause-and-reflect scenarios throughout the text, and extracts from published financial statements within each chapter, which relate to the chapter content. |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name entry element |
Financial statements |
| Geographic subdivision |
South Africa. |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name entry element |
Accounting |
| Geographic subdivision |
South Africa. |
| 650 #7 - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name entry element |
Accounting. |
| Source of heading or term |
fast |
| 650 #7 - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name entry element |
Financial statements. |
| Source of heading or term |
fast |
| 651 #7 - SUBJECT ADDED ENTRY--GEOGRAPHIC NAME |
|---|
| Geographic name |
South Africa. |
| Source of heading or term |
fast |
| 700 1# - ADDED ENTRY--PERSONAL NAME |
|---|
| Personal name |
Kolitz, Maeve A., |
| Relator term |
contributor. |
| 758 ## - RESOURCE IDENTIFIER |
|---|
| Relationship information |
has work: |
| Label |
A concepts-based introduction to financial accounting (Text) |
| Real World Object URI |
https://id.oclc.org/worldcat/entity/E39PCGckftVmYTDjKgBRVBtvQC |
| Relationship |
https://id.oclc.org/worldcat/ontology/hasWork |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) |
|---|
| Source of classification or shelving scheme |
Dewey Decimal Classification |
| Koha item type |
Books |
| Suppress in OPAC |
No |
| 948 ## - LOCAL PROCESSING INFORMATION (OCLC); SERIES PART DESIGNATOR (RLIN) |
|---|
| h (OCLC) |
NO HOLDINGS IN GHUCC - 10 OTHER HOLDINGS |
