Entry Topical Term

Number of records used in: 2

001 - CONTROL NUMBER

• control field: 6315

003 - CONTROL NUMBER IDENTIFIER

• control field: OSt

005 - DATE AND TIME OF LATEST TRANSACTION

• control field: 20211201112050.0

008 - FIXED-LENGTH DATA ELEMENTS

• fixed length control field: 211201|| aca||aabn | a|a d

040 ## - CATALOGING SOURCE

• Original cataloging agency: OSt
• Transcribing agency: OSt

150 ## - HEADING--TOPICAL TERM

• Topical term or geographic name entry element: Accounting and business transactions,the double- entry system,posting and the trial balance,calculating adjustments and completing the worksheet,preparing financial statements; journalizing and posting adjustments,closing the accounting records,the sales journal and accounts receivable subsidiary ledger,the purchases journal and accounts payable subsidiary ledger,the cash receipts and cash payment journals,cash,adjustments and worksheets for a merchandising firm,financial statements and closing entries for a merchandising firm,payroll: employee earning and deductions,payroll:employer's taxes and reports,accounts receivable and bad debts,notes and interest,inventory,depreciation,amortization and depletion,partenships,corporations:organization and capital stock,corporations: retained earnings and dividends,corporations:bonds payable,departments and branches,statement of cash flows, financial statement analysis,manufacturing accounting,job order cost accounting,process cost accounting

670 ## - SOURCE DATA FOUND

• Source citation: Work cat.: (OSt)2098: Bischoff, Gregory W. 622, Introduction to College Accounting