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  <titleInfo>
    <title>Principles of accounting</title>
  </titleInfo>
  <name type="personal">
    <namePart>Needles , Belverd E.</namePart>
    <role>
      <roleTerm authority="marcrelator" type="text">creator</roleTerm>
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  </name>
  <name type="personal">
    <namePart>Anderson, Henry R.</namePart>
    <namePart type="date">1939-</namePart>
  </name>
  <name type="personal">
    <namePart>Caldwell, James C.</namePart>
  </name>
  <typeOfResource>text</typeOfResource>
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      <placeTerm type="code" authority="marccountry">mau</placeTerm>
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    <place>
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    </place>
    <publisher>Houghton Mifflin</publisher>
    <dateIssued>c1981</dateIssued>
    <dateIssued encoding="marc">1981</dateIssued>
    <issuance>monographic</issuance>
  </originInfo>
  <language>
    <languageTerm authority="iso639-2b" type="code">eng</languageTerm>
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  <physicalDescription>
    <form authority="marcform">print</form>
    <extent>xxv, 1060 p. ill.</extent>
  </physicalDescription>
  <note type="statement of responsibility">Belverd E. Needles, Jr., Henry R. Anderson, James C. Caldwell.</note>
  <note>Includes index.</note>
  <subject authority="lcsh">
    <topic>Accounting</topic>
  </subject>
  <identifier type="isbn" invalid="yes"/>
  <identifier type="lccn">80080503</identifier>
  <recordInfo>
    <recordCreationDate encoding="marc">810925</recordCreationDate>
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    <recordIdentifier source="BIBL">91501</recordIdentifier>
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