{"id":"https://openalex.org/W560250641","doi":null,"title":"Principles of financial accounting","display_name":"Principles of financial accounting","publication_year":2009,"publication_date":"2009-01-01","ids":{"openalex":"https://openalex.org/W560250641","mag":"560250641"},"language":"en","primary_location":{"id":"mag:560250641","doi":null,"is_oa":false,"landing_page_url":"http://ci.nii.ac.jp/ncid/BB03543309","pdf_url":null,"source":{"id":"https://openalex.org/S4306479990","display_name":"South-Western Cengage Learning eBooks","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"ebook platform"},"license":null,"license_id":null,"version":null,"is_accepted":false,"is_published":false,"raw_source_name":"South-Western Cengage Learning eBooks","raw_type":null},"volume":null,"type":"book","is_traditional":true,"indexed_in":[],"open_access":{"is_oa":false,"oa_status":"closed","oa_url":null,"any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5088160644","display_name":"James M. Reeve","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"James M. Reeve","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]},{"author_position":"middle","author":{"id":"https://openalex.org/A5006914623","display_name":"Carl S. Warren","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Carl S. Warren","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]},{"author_position":"last","author":{"id":"https://openalex.org/A5083136316","display_name":"Jonathan E. Duchac","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Jonathan E. Duchac","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]}],"institutions":[],"countries_distinct_count":0,"institutions_distinct_count":0,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":2.033,"has_fulltext":false,"cited_by_count":14,"citation_normalized_percentile":{"value":0.87370753,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":87,"max":97},"biblio":{"volume":null,"issue":null,"first_page":null,"last_page":null},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T13366","display_name":"Accounting Theory and Financial Reporting","score":0.9092000126838684,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T13366","display_name":"Accounting Theory and Financial Reporting","score":0.9092000126838684,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13509","display_name":"Accounting and Financial Management","score":0.056299999356269836,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T12378","display_name":"Accounting Education and Careers","score":0.023800000548362732,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/financial-accounting","display_name":"financial accounting","score":0.8790000081062317},{"id":"https://openalex.org/keywords/accounting-cycle","display_name":"accounting cycle","score":0.75},{"id":"https://openalex.org/keywords/inventory","display_name":"inventory","score":0.6240000128746033},{"id":"https://openalex.org/keywords/internal-control","display_name":"internal control","score":0.7020000219345093},{"id":"https://openalex.org/keywords/cash","display_name":"cash","score":0.7570000290870667},{"id":"https://openalex.org/keywords/accounts-receivable","display_name":"accounts receivable","score":0.9620000123977661},{"id":"https://openalex.org/keywords/fixed-assets","display_name":"fixed assets","score":0.9879999756813049},{"id":"https://openalex.org/keywords/intangible-assets","display_name":"intangible assets","score":0.9929999709129333},{"id":"https://openalex.org/keywords/current-liabilities","display_name":"current liabilities","score":0.9139999747276306},{"id":"https://openalex.org/keywords/payroll","display_name":"payroll","score":0.9580000042915344},{"id":"https://openalex.org/keywords/partnership","display_name":"partnership","score":0.9649999737739563},{"id":"https://openalex.org/keywords/limited-liability-company","display_name":"limited liability company","score":0.9890000224113464},{"id":"https://openalex.org/keywords/corporations","display_name":"corporations","score":0.984000027179718},{"id":"https://openalex.org/keywords/capital-stock","display_name":"capital stock","score":0.8820000290870667},{"id":"https://openalex.org/keywords/dividends","display_name":"dividends","score":0.9869999885559082},{"id":"https://openalex.org/keywords/long-term-liabilities","display_name":"long-term liabilities","score":0.8399999737739563},{"id":"https://openalex.org/keywords/bonds","display_name":"bonds","score":0.7720000147819519},{"id":"https://openalex.org/keywords/notes","display_name":"NOTES","score":0.7739999890327454},{"id":"https://openalex.org/keywords/investment","display_name":"investment","score":0.8849999904632568},{"id":"https://openalex.org/keywords/fair-value-accounting","display_name":"fair value accounting","score":0.9990000128746033},{"id":"https://openalex.org/keywords/financial-statements","display_name":"financial statements","score":0.7620000243186951},{"id":"https://openalex.org/keywords/cash-flow-statement","display_name":"cash flow statement","score":0.9909999966621399},{"id":"https://openalex.org/keywords/financial-statement-analysis","display_name":"financial statement analysis","score":0.9990000128746033}],"concepts":[{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.7641217708587646},{"id":"https://openalex.org/C97366136","wikidata":"https://www.wikidata.org/wiki/Q460184","display_name":"Cash flow statement","level":3,"score":0.6029587388038635},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.5993841290473938},{"id":"https://openalex.org/C190832808","wikidata":"https://www.wikidata.org/wiki/Q1900567","display_name":"Mark-to-market accounting","level":4,"score":0.5854150056838989},{"id":"https://openalex.org/C544937707","wikidata":"https://www.wikidata.org/wiki/Q949180","display_name":"Financial accounting","level":3,"score":0.5194408297538757},{"id":"https://openalex.org/C163867264","wikidata":"https://www.wikidata.org/wiki/Q4672792","display_name":"Accounting information system","level":2,"score":0.4923149347305298},{"id":"https://openalex.org/C169824061","wikidata":"https://www.wikidata.org/wiki/Q1761731","display_name":"Book value","level":3,"score":0.4867534637451172},{"id":"https://openalex.org/C2777834853","wikidata":"https://www.wikidata.org/wiki/Q96776939","display_name":"Liability","level":2,"score":0.47859427332878113},{"id":"https://openalex.org/C2781027943","wikidata":"https://www.wikidata.org/wiki/Q192907","display_name":"Financial statement","level":3,"score":0.4647831916809082},{"id":"https://openalex.org/C140060971","wikidata":"https://www.wikidata.org/wiki/Q5449753","display_name":"Financial statement analysis","level":3,"score":0.42793548107147217},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.3905816376209259},{"id":"https://openalex.org/C163428354","wikidata":"https://www.wikidata.org/wiki/Q1047513","display_name":"Cash flow","level":2,"score":0.3801327049732208},{"id":"https://openalex.org/C98014903","wikidata":"https://www.wikidata.org/wiki/Q832161","display_name":"Financial ratio","level":2,"score":0.3224526643753052},{"id":"https://openalex.org/C2781426361","wikidata":"https://www.wikidata.org/wiki/Q5326940","display_name":"Earnings","level":2,"score":0.20106995105743408},{"id":"https://openalex.org/C199521495","wikidata":"https://www.wikidata.org/wiki/Q181487","display_name":"Audit","level":2,"score":0.1501348912715912}],"mesh":[],"locations_count":1,"locations":[{"id":"mag:560250641","doi":null,"is_oa":false,"landing_page_url":"http://ci.nii.ac.jp/ncid/BB03543309","pdf_url":null,"source":{"id":"https://openalex.org/S4306479990","display_name":"South-Western Cengage Learning eBooks","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"ebook platform"},"license":null,"license_id":null,"version":null,"is_accepted":false,"is_published":false,"raw_source_name":"South-Western Cengage Learning eBooks","raw_type":null}],"best_oa_location":null,"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":false,"pdf":false},"content_urls":null,"referenced_works_count":0,"referenced_works":[],"related_works":["https://openalex.org/W1598389915","https://openalex.org/W576451815","https://openalex.org/W1978138185","https://openalex.org/W3141769713","https://openalex.org/W1547937887","https://openalex.org/W585329282","https://openalex.org/W632428451","https://openalex.org/W1550938778","https://openalex.org/W1515157765","https://openalex.org/W654278484"],"abstract_inverted_index":{"1.":[0],"Introduction":[1],"to":[2],"Accounting":[3,16,19,22,49,75],"and":[4,40,52,62,68,72],"Business.":[5],"2.":[6],"Analyzing":[7],"Transactions.":[8],"3.":[9],"The":[10],"Adjusting":[11],"Process.":[12],"4.":[13],"Completing":[14],"the":[15],"Cycle.":[17],"5.":[18],"Systems.":[20],"6.":[21],"for":[23,50,79],"Merchandising":[24,101],"Businesses.":[25],"7.":[26],"Inventories.":[27],"8.":[28],"Sarbanes":[29],"Oxley,":[30],"Internal":[31],"Controls,":[32],"&":[33,46],"Cash.":[34],"9.":[35],"Receivables.":[36],"10.":[37],"Fixed":[38],"Assets":[39],"Intangible":[41],"Assets.":[42],"11.":[43],"Current":[44],"Liabilities":[45],"Payroll.":[47],"12.":[48],"Partnerships":[51],"Limited":[53],"Liability":[54],"Companies.":[55],"13.":[56],"Corporations:":[57],"Organization,":[58],"Capital":[59],"Stock":[60],"Transactions,":[61],"Dividends.":[63],"14.":[64],"Long-Term":[65],"Liabilities:":[66],"Bonds":[67],"Notes":[69],"15.":[70],"Investments":[71],"Fair":[73],"Value":[74],"Complete":[76],"Financial":[77,88],"Statements":[78],"Mornin'":[80],"Joe.":[81],"16.":[82],"Statement":[83,89],"of":[84],"Cash":[85],"Flows.":[86],"17.":[87],"Analysis.":[90],"Appendix":[91,95,99,104],"A:":[92],"Interest":[93],"Tables.":[94],"B:":[96],"Reversing":[97],"Entries.":[98],"C:":[100],"End-of-Period":[102],"Spreadsheet.":[103],"D:":[105],"Annual":[106],"Report.":[107]},"counts_by_year":[{"year":2026,"cited_by_count":1},{"year":2024,"cited_by_count":1},{"year":2022,"cited_by_count":2},{"year":2021,"cited_by_count":1},{"year":2020,"cited_by_count":1},{"year":2017,"cited_by_count":1},{"year":2016,"cited_by_count":1},{"year":2015,"cited_by_count":3},{"year":2014,"cited_by_count":1}],"updated_date":"2026-10-01T08:54:57.152042","created_date":"2016-06-24T00:00:00"}