TY - BOOK AU - Needles , Belverd E . AU - Powers, Marian TI - Financial Accounting SN - 061818385X U1 - 657 PY - 1986/// CY - Boston PB - Houghton Company KW - Financial Accounting KW - Business Transactions KW - Business Income KW - Assets KW - Liabilities KW - Capital N1 - R03; Accounting as an Information System; Measuring and Reporting the Operating Cycle; Measuring and Reporting Long - Term Assets and Long - Term Financing; Expanded Presentation and Analysis of Accounting Information ER -