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  <titleInfo>
    <title>Intermediate accounting</title>
  </titleInfo>
  <name type="personal">
    <namePart>Hartman, Bart P.</namePart>
    <role>
      <roleTerm authority="marcrelator" type="text">creator</roleTerm>
    </role>
  </name>
  <name type="personal">
    <namePart>Harper, Robert M.</namePart>
  </name>
  <name type="personal">
    <namePart>Knoblett, James A.</namePart>
  </name>
  <name type="personal">
    <namePart>Reckers, Philip</namePart>
  </name>
  <typeOfResource>text</typeOfResource>
  <originInfo>
    <place>
      <placeTerm type="text">Australia</placeTerm>
    </place>
    <publisher>South-Western College Publishing</publisher>
    <dateIssued>c2000</dateIssued>
    <edition>3rd ed</edition>
    <issuance>monographic</issuance>
  </originInfo>
  <physicalDescription>
    <extent> xxiii, 1023p.: col.ill.; 28 cm</extent>
  </physicalDescription>
  <note type="statement of responsibility">Bart P. Harman, Robert M. Knoblett, James A. Knoblett &amp; Philip M. Reckers</note>
  <note>Includes index</note>
  <note>eng.</note>
  <subject>
    <topic>Accounting</topic>
  </subject>
  <classification authority="ddc">657.044 INT</classification>
  <identifier type="isbn">0324026269</identifier>
  <recordInfo>
    <recordContentSource authority="marcorg">MCCL</recordContentSource>
    <recordChangeDate encoding="iso8601">20250925115130.0</recordChangeDate>
    <languageOfCataloging>
      <languageTerm authority="iso639-2b" type="code">eng.</languageTerm>
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