source.by

Concepts-Based Introduction to Financial Accounting - David L. Kolitz, A. B. Quinn, Gavin McAllister - Google Livres

Source 2020: https://books.google.fr/books?id=nTrDoyAO33kC&redir_esc=y | 2020-02-17
Integrating the procedural and conceptual approaches of teaching an introductory accounting course, this reference illustrates the concepts that underpin the application of accounting theory. Utilizing the pedagogical philosophy of the concepts model, this study influences the proper order of topics as well as the teaching methods being practiced. Featuring financial extracts from listed companies and highlighting key definitions, this resource also includes updated Generally Accepted Accounting Practice statements as well as detailed exercises and examples.

        <!DOCTYPE html><html><head><title>Concepts-Based Introduction to Financial Accounting - David L. Kolitz, A. B. Quinn, Gavin McAllister - Google Livres</title><meta name="viewport" content="width=device-width, initial-scale=1, maximum-scale=0.5"><link rel="stylesheet" href="/books/css/_3e9393a1e1bb4b2d82cada7fda0bd544/kl_about_this_book_kennedy_full_bundle.css" type="text/css" /><script src="/books/javascript/atb_3e9393a1e1bb4b2d82cada7fda0bd544__fr.js"></script><link rel="canonical" href="https://books.google.com/books/about/Concepts_Based_Introduction_to_Financial.html?hl=fr&id=nTrDoyAO33kC"/><meta property="og:url" content="https://books.google.com/books/about/Concepts_Based_Introduction_to_Financial.html?hl=fr&id=nTrDoyAO33kC"/><meta name="title" content="Concepts-Based Introduction to Financial Accounting"/><meta name="description" content="Integrating the procedural and conceptual approaches of teaching an introductory accounting course, this reference illustrates the concepts that underpin the application of accounting theory. Utilizing the pedagogical philosophy of the concepts model, this study influences the proper order of topics as well as the teaching methods being practiced. Featuring financial extracts from listed companies and highlighting key definitions, this resource also includes updated Generally Accepted Accounting Practice statements as well as detailed exercises and examples."/><meta property="og:title" content="Concepts-Based Introduction to Financial Accounting"/><meta property="og:type" content="book"/><meta property="og:site_name" content="Google Books"/><meta property="og:image" content="https://books.google.fr/books/content?id=nTrDoyAO33kC&printsec=frontcover&img=1&zoom=1&edge=curl&imgtk=AFLRE70G0YddIRq24M1un4xTbNvpLFEWsc-Tdf2EJmBnDJCO0J4-omLnoo_-nFtmqGBbXM-_Ns-c6ewEGN_QDD8W9O1MJx4L2PuHjNQ85BSvi-ReotE-b8QIuDNxcRi2LovfyWUm9oHY"/><link rel="image_src" href="https://books.google.fr/books/content?id=nTrDoyAO33kC&printsec=frontcover&img=1&zoom=1&edge=curl&imgtk=AFLRE70G0YddIRq24M1un4xTbNvpLFEWsc-Tdf2EJmBnDJCO0J4-omLnoo_-nFtmqGBbXM-_Ns-c6ewEGN_QDD8W9O1MJx4L2PuHjNQ85BSvi-ReotE-b8QIuDNxcRi2LovfyWUm9oHY"/><script>(function(){try{/*

 Copyright The Closure Library Authors.
 SPDX-License-Identifier: Apache-2.0
*/
var e=this||self;var aa=function(a,b,c,d){d=d||{};d._sn=["cfg",b,c].join(".");window.gbar.logger.ml(a,d)};var g=window.gbar=window.gbar||{},h=window.gbar.i=window.gbar.i||{},ba;function _tvn(a,b){a=parseInt(a,10);return isNaN(a)?b:a}function _tvf(a,b){a=parseFloat(a);return isNaN(a)?b:a}function _tvv(a){return!!a}function p(a,b,c){(c||g)[a]=b}g.bv={n:_tvn("2",0),r:"",f:".66.41.",e:"1300102,3700279,3700572,3700697,3700741",m:_tvn("1",1)};
function ca(a,b,c){var d="on"+b;if(a.addEventListener)a.addEventListener(b,c,!1);else if(a.attachEvent)a.attachEvent(d,c);else{var f=a[d];a[d]=function(){var k=f.apply(this,arguments),m=c.apply(this,arguments);return void 0==k?m:void 0==m?k:m&&k}}}var da=function(a){return function(){return g.bv.m==a}},ea=da(1),fa=da(2);p("sb",ea);p("kn",fa);h.a=_tvv;h.b=_tvf;h.c=_tvn;h.i=aa;var r=window.gbar.i.i;var t=function(){},ha=function(){},ka=function(a){var b=new Image,c=ia;b.onerror=b.onload=b.onabort=function(){try{delete ja[c]}catch(d){}};ja[c]=b;b.src=a;ia=c+1},ja=[],ia=0;p("logger",{il:ha,ml:t,log:ka});var u=window.gbar.logger;var v={},la={},w=[],ma=h.b("0.1",.1),na=h.a("1",!0),oa=function(a,b){w.push([a,b])},pa=function(a,b){v[a]=b},qa=function(a){return a in v},x={},A=function(a,b){x[a]||(x[a]=[]);x[a].push(b)},B=function(a){A("m",a)},ra=function(a,b){var c=document.createElement("script");c.src=a;c.async=na;Math.random()<ma&&(c.onerror=function(){c.onerror=null;t(Error("Bundle load failed: name="+(b||"UNK")+" url="+a))});(document.getElementById("xjsc")||document.getElementsByTagName("body")[0]||
document.getElementsByTagName("head")[0]).appendChild(c)},D=function(a){for(var b=0,c;(c=w[b])&&c[0]!=a;++b);!c||c[1].l||c[1].s||(c[1].s=!0,sa(2,a),c[1].url&&ra(c[1].url,a),c[1].libs&&C&&C(c[1].libs))},ta=function(a){A("gc",a)},ua=null,va=function(a){ua=a},sa=function(a,b,c){if(ua){a={t:a,b:b};if(c)for(var d in c)a[d]=c[d];try{ua(a)}catch(f){}}};p("mdc",v);p("mdi",la);p("bnc",w);p("qGC",ta);p("qm",B);p("qd",x);p("lb",D);p("mcf",pa);p("bcf",oa);p("aq",A);p("mdd","");
p("has",qa);p("trh",va);p("tev",sa);if(h.a("m;/_/scs/abc-static/_/js/k=gapi.gapi.en.Sj5LKyeUKoE.O/d=1/ct=zgms/rs=AHpOoo9ToCtoaz0mr9IKXAop6Eq9AIpSlw/m=__features__")){var F=function(a,b){return wa?a||b:b},xa=h.a("1"),ya=h.a(""),za=h.a(""),wa=h.a(""),Aa=window.gapi=F(window.gapi,{}),Ba=function(a,b){var c=function(){g.dgl(a,b)};xa?B(c):(A("gl",c),D("gl"))},Ca={},Da=function(a){a=a.split(":");for(var b;(b=a.pop())&&Ca[b];);return!b},C=function(a){function b(){for(var c=a.split(":"),d=0,f;f=c[d];++d)Ca[f]=1;for(c=0;d=w[c];++c)d=d[1],(f=d.libs)&&!d.l&&d.i&&
Da(f)&&d.i()}g.dgl(a,b)},G=window.___jsl=F(window.___jsl,{});G.h=F(G.h,"m;/_/scs/abc-static/_/js/k=gapi.gapi.en.Sj5LKyeUKoE.O/d=1/ct=zgms/rs=AHpOoo9ToCtoaz0mr9IKXAop6Eq9AIpSlw/m=__features__");G.ms=F(G.ms,"https://apis.google.com");G.m=F(G.m,"");G.l=F(G.l,[]);G.dpo=F(G.dpo,"");xa||w.push(["gl",{url:"//ssl.gstatic.com/gb/js/abc/glm_e7bb39a7e1a24581ff4f8d199678b1b9.js"}]);var Ea={pu:ya,sh:"",si:za,hl:"fr"};v.gl=Ea;wa?Aa.load||p("load",Ba,Aa):p("load",Ba,Aa);p("dgl",Ba);p("agl",Da);h.o=xa};var Fa=h.b("0.1",.001),Ga=0;
function _mlToken(a,b){try{if(1>Ga){Ga++;var c=a;b=b||{};var d=encodeURIComponent,f=["//www.google.com/gen_204?atyp=i&zx=",(new Date).getTime(),"&jexpid=",d("28834"),"&srcpg=",d("prop=10"),"&jsr=",Math.round(1/Fa),"&ogev=",d("EgZOXrftKcvk_AaeyYPQAw"),"&ogf=",g.bv.f,"&ogrp=",d("1"),"&ogv=",d("295490526.0"),"&oggv="+d("es_plusone_gc_20191025.0_p1"),"&ogd=",d("fr"),"&ogc=",d("DEU"),"&ogl=",d("fr")];b._sn&&(b._sn=
"og."+b._sn);for(var k in b)f.push("&"),f.push(d(k)),f.push("="),f.push(d(b[k]));f.push("&emsg=");f.push(d(c.name+":"+c.message));var m=f.join("");Ha(m)&&(m=m.substr(0,2E3));var n=m;var l=window.gbar.logger._aem(a,n);ka(l)}}catch(q){}}var Ha=function(a){return 2E3<=a.length},Ia=function(a,b){return b};function Ja(a){t=a;p("_itl",Ha,u);p("_aem",Ia,u);p("ml",t,u);a={};v.er=a}h.a("")?Ja(function(a){throw a;}):h.a("1")&&Math.random()<Fa&&Ja(_mlToken);var _E="left",Ka=h.a(""),J=function(a,b){var c=a.className;H(a,b)||(a.className+=(""!=c?" ":"")+b)},K=function(a,b){var c=a.className;b=new RegExp("\\s?\\b"+b+"\\b");c&&c.match(b)&&(a.className=c.replace(b,""))},H=function(a,b){b=new RegExp("\\b"+b+"\\b");a=a.className;return!(!a||!a.match(b))},La=function(a,b){H(a,b)?K(a,b):J(a,b)},Ma=function(a,b){a[b]=function(c){var d=arguments;g.qm(function(){a[b].apply(this,d)})}},Na=function(){return"1"},
Oa=function(a){a=["//www.gstatic.com","/og/_/js/d=1/k=","og.og.en_US.C-YSgiInDuw.O","/rt=j/m=",a,"/rs=","AA2YrTvFNlrCii31WDi8lFik4bUER-bhmg"];Ka&&a.push("?host=www.gstatic.com&bust=og.og.en_US.NItWjw1ewQ4.DU");a=a.join("");ra(a)};p("ca",J);p("cr",K);p("cc",H);h.k=J;h.l=K;h.m=H;h.n=La;h.p=Oa;h.q=Ma;h.r=Na;var Pa=["gb_71","gb_155"],Qa;function Ra(a){Qa=a}function Sa(a){var b=Qa&&!a.href.match(/.*\/accounts\/ClearSID[?]/)&&encodeURIComponent(Qa());b&&(a.href=a.href.replace(/([?&]continue=)[^&]*/,"$1"+b))}function Ta(a){window.gApplication&&(a.href=window.gApplication.getTabUrl(a.href))}function Ua(a){try{var b=(document.forms[0].q||"").value;b&&(a.href=a.href.replace(/([?&])q=[^&]*|$/,function(c,d){return(d||"&")+"q="+encodeURIComponent(b)}))}catch(c){r(c,"sb","pq")}}
var Va=function(){for(var a=[],b=0,c;c=Pa[b];++b)(c=document.getElementById(c))&&a.push(c);return a},Wa=function(){var a=Va();return 0<a.length?a[0]:null},Xa=function(){return document.getElementById("gb_70")},L={},M={},Ya={},N={},O=void 0,cb=function(a,b){try{var c=document.getElementById("gb");J(c,"gbpdjs");P();Za(document.getElementById("gb"))&&J(c,"gbrtl");if(b&&b.getAttribute){var d=b.getAttribute("aria-owns");if(d.length){var f=document.getElementById(d);if(f){var k=b.parentNode;if(O==d)O=void 0,
K(k,"gbto");else{if(O){var m=document.getElementById(O);if(m&&m.getAttribute){var n=m.getAttribute("aria-owner");if(n.length){var l=document.getElementById(n);l&&l.parentNode&&K(l.parentNode,"gbto")}}}$a(f)&&ab(f);O=d;J(k,"gbto")}}}}B(function(){g.tg(a,b,!0)});bb(a)}catch(q){r(q,"sb","tg")}},db=function(a){B(function(){g.close(a)})},eb=function(a){B(function(){g.rdd(a)})},Za=function(a){var b,c=document.defaultView;c&&c.getComputedStyle?(a=c.getComputedStyle(a,""))&&(b=a.direction):b=a.currentStyle?
a.currentStyle.direction:a.style.direction;return"rtl"==b},gb=function(a,b,c){if(a)try{var d=document.getElementById("gbd5");if(d){var f=d.firstChild,k=f.firstChild,m=document.createElement("li");m.className=b+" gbmtc";m.id=c;a.className="gbmt";m.appendChild(a);if(k.hasChildNodes()){c=[["gbkc"],["gbf","gbe","gbn"],["gbkp"],["gbnd"]];d=0;var n=k.childNodes.length;f=!1;for(var l=-1,q=0,E;E=c[q];q++){for(var U=0,I;I=E[U];U++){for(;d<n&&H(k.childNodes[d],I);)d++;if(I==b){k.insertBefore(m,k.childNodes[d]||
null);f=!0;break}}if(f){if(d+1<k.childNodes.length){var V=k.childNodes[d+1];H(V.firstChild,"gbmh")||fb(V,E)||(l=d+1)}else if(0<=d-1){var W=k.childNodes[d-1];H(W.firstChild,"gbmh")||fb(W,E)||(l=d)}break}0<d&&d+1<n&&d++}if(0<=l){var y=document.createElement("li"),z=document.createElement("div");y.className="gbmtc";z.className="gbmt gbmh";y.appendChild(z);k.insertBefore(y,k.childNodes[l])}g.addHover&&g.addHover(a)}else k.appendChild(m)}}catch(Eb){r(Eb,"sb","al")}},fb=function(a,b){for(var c=b.length,
d=0;d<c;d++)if(H(a,b[d]))return!0;return!1},hb=function(a,b,c){gb(a,b,c)},ib=function(a,b){gb(a,"gbe",b)},jb=function(){B(function(){g.pcm&&g.pcm()})},kb=function(){B(function(){g.pca&&g.pca()})},lb=function(a,b,c,d,f,k,m,n,l,q){B(function(){g.paa&&g.paa(a,b,c,d,f,k,m,n,l,q)})},mb=function(a,b){L[a]||(L[a]=[]);L[a].push(b)},nb=function(a,b){M[a]||(M[a]=[]);M[a].push(b)},ob=function(a,b){Ya[a]=b},pb=function(a,b){N[a]||(N[a]=[]);N[a].push(b)},bb=function(a){a.preventDefault&&a.preventDefault();a.returnValue=
!1;a.cancelBubble=!0},qb=null,ab=function(a,b){P();if(a){rb(a,"Ouverture...");Q(a,!0);b="undefined"!=typeof b?b:1E4;var c=function(){sb(a)};qb=window.setTimeout(c,b)}},tb=function(a){P();a&&(Q(a,!1),rb(a,""))},sb=function(a){try{P();var b=a||document.getElementById(O);b&&(rb(b,"Cette fonctionnalité n'est pas disponible actuellement.%1$sVeuillez réessayer plus tard.","%1$s"),Q(b,!0))}catch(c){r(c,"sb","sdhe")}},rb=function(a,b,c){if(a&&b){var d=$a(a);if(d){if(c){d.innerHTML="";b=b.split(c);c=0;for(var f;f=b[c];c++){var k=document.createElement("div");
k.innerHTML=f;d.appendChild(k)}}else d.innerHTML=b;Q(a,!0)}}},Q=function(a,b){(b=void 0!==b?b:!0)?J(a,"gbmsgo"):K(a,"gbmsgo")},$a=function(a){for(var b=0,c;c=a.childNodes[b];b++)if(H(c,"gbmsg"))return c},P=function(){qb&&window.clearTimeout(qb)},ub=function(a){var b="inner"+a;a="offset"+a;return window[b]?window[b]:document.documentElement&&document.documentElement[a]?document.documentElement[a]:0},vb=function(){return!1},wb=function(){return!!O};p("so",Wa);p("sos",Va);p("si",Xa);p("tg",cb);
p("close",db);p("rdd",eb);p("addLink",hb);p("addExtraLink",ib);p("pcm",jb);p("pca",kb);p("paa",lb);p("ddld",ab);p("ddrd",tb);p("dderr",sb);p("rtl",Za);p("op",wb);p("bh",L);p("abh",mb);p("dh",M);p("adh",nb);p("ch",N);p("ach",pb);p("eh",Ya);p("aeh",ob);ba=h.a("")?Ta:Ua;p("qs",ba);p("setContinueCb",Ra);p("pc",Sa);p("bsy",vb);h.d=bb;h.j=ub;var xb={};v.base=xb;w.push(["m",{url:"//ssl.gstatic.com/gb/js/sem_db5bedf45b223baafaecba777ac60a0d.js"}]);g.sg={c:""};p("wg",{rg:{}});var yb={tiw:h.c("15000",0),tie:h.c("30000",0)};v.wg=yb;var zb={thi:h.c("10000",0),thp:h.c("180000",0),tho:h.c("5000",0),tet:h.b("0.5",0)};v.wm=zb;if(h.a("1")){var Ab=h.a("");w.push(["gc",{auto:Ab,url:"//ssl.gstatic.com/gb/js/abc/gci_91f30755d6a6b787dcc2a4062e6e9824.js",libs:"googleapis.client:plusone:gapi.iframes"}]);var Bb={version:"gci_91f30755d6a6b787dcc2a4062e6e9824.js",index:"",lang:"fr"};v.gc=Bb;var Cb=function(a){window.googleapis&&window.iframes?a&&a():(a&&ta(a),D("gc"))};p("lGC",Cb);h.a("1")&&p("lPWF",Cb)};window.__PVT="";if(h.a("1")&&h.a("1")){var Db=function(a){Cb(function(){A("pw",a);D("pw")})};p("lPW",Db);w.push(["pw",{url:"//ssl.gstatic.com/gb/js/abc/pwm_45f73e4df07a0e388b0fa1f3d30e7280.js"}]);var Fb=[],Gb=function(a){Fb[0]=a},Hb=function(a,b){b=b||{};b._sn="pw";t(a,b)},Ib={signed:Fb,elog:Hb,base:"https://plusone.google.com/u/0",loadTime:(new Date).getTime()};v.pw=Ib;var Jb=function(a,b){var c=b.split(".");b=function(){var m=arguments;a(function(){for(var n=g,l=0,q=c.length-1;l<q;++l)n=n[c[l]];n[c[l]].apply(n,m)})};for(var d=g,f=0,k=c.length-1;f<
k;++f)d=d[c[f]]=d[c[f]]||{};return d[c[f]]=b};Jb(Db,"pw.clk");Jb(Db,"pw.hvr");p("su",Gb,g.pw)};var Kb=[1,2,3,4,5,6,9,10,11,13,14,28,29,30,34,35,37,38,39,40,41,42,43,48,49,500];var Lb=h.b("0.001",1E-4),Mb=h.b("1",1),Nb=!1,Ob=!1;if(h.a("1")){var Pb=Math.random();Pb<Lb&&(Nb=!0);Pb<Mb&&(Ob=!0)}var R=null;
function Qb(a,b){var c=Lb,d=Nb;var f=a;if(!R){R={};for(var k=0;k<Kb.length;k++){var m=Kb[k];R[m]=!0}}if(f=!!R[f])c=Mb,d=Ob;if(d){d=encodeURIComponent;if(g.rp){var n=g.rp();n="-1"!=n?n:"1"}else n="1";f=(new Date).getTime();k=d("28834");m=d("EgZOXrftKcvk_AaeyYPQAw");var l=g.bv.f,q=d("10");n=d(n);c=Math.round(1/c);var E=d("295490526.0"),U="&oggv="+d("es_plusone_gc_20191025.0_p1"),I=d("fr"),V=d("fr"),W=
d("DEU");var y=0;h.a("")&&(y|=1);h.a("")&&(y|=2);h.a("")&&(y|=4);a=["//www.google.com/gen_204?atyp=i&zx=",f,"&oge=",a,"&ogex=",k,"&ogev=",m,"&ogf=",l,"&ogp=",q,"&ogrp=",n,"&ogsr=",c,"&ogv=",E,U,"&ogd=",I,"&ogl=",V,"&ogc=",W,"&ogus=",y];if(b){"ogw"in b&&(a.push("&ogw="+b.ogw),delete b.ogw);f=[];for(z in b)0!=f.length&&f.push(","),f.push(Rb(z)),f.push("."),f.push(Rb(b[z]));var z=f.join("");""!=z&&(a.push("&ogad="),a.push(d(z)))}ka(a.join(""))}}
function Rb(a){"number"==typeof a&&(a+="");return"string"==typeof a?a.replace(".","%2E").replace(",","%2C"):a}ha=Qb;p("il",ha,u);var Sb={};v.il=Sb;var Tb=function(a,b,c,d,f,k,m,n,l,q){B(function(){g.paa(a,b,c,d,f,k,m,n,l,q)})},Ub=function(){B(function(){g.prm()})},Vb=function(a){B(function(){g.spn(a)})},Wb=function(a){B(function(){g.sps(a)})},Xb=function(a){B(function(){g.spp(a)})},Yb={"27":"https://ssl.gstatic.com/gb/images/silhouette_24.png","27":"https://ssl.gstatic.com/gb/images/silhouette_24.png","27":"https://ssl.gstatic.com/gb/images/silhouette_24.png"},Zb=function(a){return(a=Yb[a])||"https://ssl.gstatic.com/gb/images/silhouette_24.png"},
$b=function(){B(function(){g.spd()})};p("spn",Vb);p("spp",Xb);p("sps",Wb);p("spd",$b);p("paa",Tb);p("prm",Ub);mb("gbd4",Ub);
if(h.a("")){var ac={d:h.a(""),e:"",sanw:h.a("1"),p:"https://ssl.gstatic.com/gb/images/silhouette_96.png",cp:"1",xp:h.a("1"),mg:"%1$s (délégué)",md:"%1$s (par défaut)",mh:"220",s:"1",pp:Zb,ppl:h.a(""),ppa:h.a(""),
ppm:"page Google+"};v.prf=ac};var S,bc,T,cc,X=0,dc=function(a,b,c){if(a.indexOf)return a.indexOf(b,c);if(Array.indexOf)return Array.indexOf(a,b,c);for(c=null==c?0:0>c?Math.max(0,a.length+c):c;c<a.length;c++)if(c in a&&a[c]===b)return c;return-1},Y=function(a,b){return-1==dc(a,X)?(r(Error(X+"_"+b),"up","caa"),!1):!0},fc=function(a,b){Y([1,2],"r")&&(S[a]=S[a]||[],S[a].push(b),2==X&&window.setTimeout(function(){b(ec(a))},0))},gc=function(a,b,c){if(Y([1],"nap")&&c){for(var d=0;d<c.length;d++)bc[c[d]]=!0;g.up.spl(a,b,"nap",c)}},hc=
function(a,b,c){if(Y([1],"aop")&&c){if(T)for(var d in T)T[d]=T[d]&&-1!=dc(c,d);else for(T={},d=0;d<c.length;d++)T[c[d]]=!0;g.up.spl(a,b,"aop",c)}},ic=function(){try{if(X=2,!cc){cc=!0;for(var a in S)for(var b=S[a],c=0;c<b.length;c++)try{b[c](ec(a))}catch(d){r(d,"up","tp")}}}catch(d){r(d,"up","mtp")}},ec=function(a){if(Y([2],"ssp")){var b=!bc[a];T&&(b=b&&!!T[a]);return b}};cc=!1;S={};bc={};T=null;X=1;
var jc=function(a){var b=!1;try{b=a.cookie&&a.cookie.match("PREF")}catch(c){}return!b},kc=function(){try{return!!e.localStorage&&"object"==typeof e.localStorage}catch(a){return!1}},lc=function(a){return a&&a.style&&a.style.behavior&&"undefined"!=typeof a.load},mc=function(a,b,c,d){try{jc(document)||(d||(b="og-up-"+b),kc()?e.localStorage.setItem(b,c):lc(a)&&(a.setAttribute(b,c),a.save(a.id)))}catch(f){f.code!=DOMException.QUOTA_EXCEEDED_ERR&&r(f,"up","spd")}},nc=function(a,b,c){try{if(jc(document))return"";
c||(b="og-up-"+b);if(kc())return e.localStorage.getItem(b);if(lc(a))return a.load(a.id),a.getAttribute(b)}catch(d){d.code!=DOMException.QUOTA_EXCEEDED_ERR&&r(d,"up","gpd")}return""},oc=function(a,b,c){a.addEventListener?a.addEventListener(b,c,!1):a.attachEvent&&a.attachEvent("on"+b,c)},pc=function(a){for(var b=0,c;c=a[b];b++){var d=g.up;c=c in d&&d[c];if(!c)return!1}return!0},qc=function(a,b){try{if(jc(a))return-1;var c=a.cookie.match(/OGPC=([^;]*)/);if(c&&c[1]){var d=c[1].match(new RegExp("\\b"+
b+"-([0-9]+):"));if(d&&d[1])return parseInt(d[1],10)}}catch(f){f.code!=DOMException.QUOTA_EXCEEDED_ERR&&r(f,"up","gcc")}return-1};p("up",{r:fc,nap:gc,aop:hc,tp:ic,ssp:ec,spd:mc,gpd:nc,aeh:oc,aal:pc,gcc:qc});var Z=function(a,b){a[b]=function(c){var d=arguments;g.qm(function(){a[b].apply(this,d)})}};Z(g.up,"sl");Z(g.up,"si");Z(g.up,"spl");Z(g.up,"dpc");Z(g.up,"iic");g.mcf("up",{sp:h.b("0.01",1),tld:"de",prid:"10"});function rc(){function a(){for(var l;(l=k[m++])&&"m"!=l[0]&&!l[1].auto;);l&&(sa(2,l[0]),l[1].url&&ra(l[1].url,l[0]),l[1].libs&&C&&C(l[1].libs));m<k.length&&setTimeout(a,0)}function b(){0<f--?setTimeout(b,0):a()}var c=h.a("1"),d=h.a(""),f=3,k=w,m=0,n=window.gbarOnReady;if(n)try{n()}catch(l){r(l,"ml","or")}d?p("ldb",a):c?ca(window,"load",b):b()}p("rdl",rc);}catch(e){window.gbar&&gbar.logger&&gbar.logger.ml(e,{"_sn":"cfg.init"});}})();
(function(){try{/*

 Copyright The Closure Library Authors.
 SPDX-License-Identifier: Apache-2.0
*/
var b=window.gbar;var d=function(a,c){b[a]=function(){return window.navigator&&window.navigator.userAgent?c(window.navigator.userAgent):!1}},e=function(a){return!/AppleWebKit\/.+(?:Version\/3\.|Chrome\/[01]\.)/.test(a)};d("bs_w",e);}catch(e){window.gbar&&gbar.logger&&gbar.logger.ml(e,{"_sn":"cfg.init"});}})();
(function(){try{/*

 Copyright The Closure Library Authors.
 SPDX-License-Identifier: Apache-2.0
*/
var b=window.gbar.i.i;var c=window.gbar;var f=function(d){try{var a=document.getElementById("gbom");a&&d.appendChild(a.cloneNode(!0))}catch(e){b(e,"omas","aomc")}};c.aomc=f;}catch(e){window.gbar&&gbar.logger&&gbar.logger.ml(e,{"_sn":"cfg.init"});}})();
(function(){try{/*

 Copyright The Closure Library Authors.
 SPDX-License-Identifier: Apache-2.0
*/
var a=window.gbar;a.mcf("pm",{p:""});}catch(e){window.gbar&&gbar.logger&&gbar.logger.ml(e,{"_sn":"cfg.init"});}})();
(function(){try{/*

 Copyright The Closure Library Authors.
 SPDX-License-Identifier: Apache-2.0
*/
var a=window.gbar;a.mcf("mm",{s:"1"});}catch(e){window.gbar&&gbar.logger&&gbar.logger.ml(e,{"_sn":"cfg.init"});}})();
(function(){try{/*

 Copyright The Closure Library Authors.
 SPDX-License-Identifier: Apache-2.0
*/
var a=this||self;var b=window.gbar;var c=b.i;var d=c.a,e=c.c,f={cty:"DEU",cv:"295490526",dbg:d(""),ecv:"0",ei:e("EgZOXrftKcvk_AaeyYPQAw"),ele:d("1"),esr:e("0.1"),evts:["mousedown","touchstart","touchmove","wheel","keydown"],gbl:"es_plusone_gc_20191025.0_p1",hd:"fr",hl:"fr",irp:d("1"),pid:e("10"),
snid:e("28834"),to:e("300000"),u:e(""),vf:".66.41."},g=f,h=["bndcfg"],k=a;h[0]in k||"undefined"==typeof k.execScript||k.execScript("var "+h[0]);for(var l;h.length&&(l=h.shift());)h.length||void 0===g?k=k[l]&&k[l]!==Object.prototype[l]?k[l]:k[l]={}:k[l]=g;}catch(e){window.gbar&&gbar.logger&&gbar.logger.ml(e,{"_sn":"cfg.init"});}})();
(function(){try{/*

 Copyright The Closure Library Authors.
 SPDX-License-Identifier: Apache-2.0
*/
window.gbar.rdl();}catch(e){window.gbar&&gbar.logger&&gbar.logger.ml(e,{"_sn":"cfg.init"});}})();
</script><style>#gb{font:13px/27px Arial,sans-serif;height:30px}#gbz,#gbg{position:absolute;white-space:nowrap;top:0;height:30px;z-index:1000}#gbz{left:0;padding-left:4px}#gbg{right:0;padding-right:5px}#gbs{background:transparent;position:absolute;top:-999px;visibility:hidden;z-index:998;right:0}.gbto #gbs{background:#fff}#gbx3,#gbx4{background-color:#2d2d2d;background-image:none;_background-image:none;background-position:0 -138px;background-repeat:repeat-x;border-bottom:1px solid #000;font-size:24px;height:29px;_height:30px;opacity:1;filter:alpha(opacity=100);position:absolute;top:0;width:100%;z-index:990}#gbx3{left:0}#gbx4{right:0}#gbb{position:relative}#gbbw{left:0;position:absolute;top:30px;width:100%}.gbtcb{position:absolute;visibility:hidden}#gbz .gbtcb{right:0}#gbg .gbtcb{left:0}.gbxx{display:none !important}.gbxo{opacity:0 !important;filter:alpha(opacity=0) !important}.gbm{position:absolute;z-index:999;top:-999px;visibility:hidden;text-align:left;border:1px solid #bebebe;background:#fff;-moz-box-shadow:-1px 1px 1px rgba(0,0,0,.2);-webkit-box-shadow:0 2px 4px rgba(0,0,0,.2);box-shadow:0 2px 4px rgba(0,0,0,.2)}.gbrtl .gbm{-moz-box-shadow:1px 1px 1px rgba(0,0,0,.2)}.gbto .gbm,.gbto #gbs{top:29px;visibility:visible}#gbz .gbm{left:0}#gbg .gbm{right:0}.gbxms{background-color:#ccc;display:block;position:absolute;z-index:1;top:-1px;left:-2px;right:-2px;bottom:-2px;opacity:.4;-moz-border-radius:3px;filter:progid:DXImageTransform.Microsoft.Blur(pixelradius=5);*opacity:1;*top:-2px;*left:-5px;*right:5px;*bottom:4px;-ms-filter:"progid:DXImageTransform.Microsoft.Blur(pixelradius=5)";opacity:1\0/;top:-4px\0/;left:-6px\0/;right:5px\0/;bottom:4px\0/}.gbma{position:relative;top:-1px;border-style:solid dashed dashed;border-color:transparent;border-top-color:#c0c0c0;display:-moz-inline-box;display:inline-block;font-size:0;height:0;line-height:0;width:0;border-width:3px 3px 0;padding-top:1px;left:4px}#gbztms1,#gbi4m1,#gbi4s,#gbi4t{zoom:1}.gbtc,.gbmc,.gbmcc{display:block;list-style:none;margin:0;padding:0}.gbmc{background:#fff;padding:10px 0;position:relative;z-index:2;zoom:1}.gbt{position:relative;display:-moz-inline-box;display:inline-block;line-height:27px;padding:0;vertical-align:top}.gbt{*display:inline}.gbto{box-shadow:0 2px 4px rgba(0,0,0,.2);-moz-box-shadow:0 2px 4px rgba(0,0,0,.2);-webkit-box-shadow:0 2px 4px rgba(0,0,0,.2)}.gbzt,.gbgt{cursor:pointer;display:block;text-decoration:none !important}span#gbg6,span#gbg4{cursor:default}.gbts{border-left:1px solid transparent;border-right:1px solid transparent;display:block;*display:inline-block;padding:0 5px;position:relative;z-index:1000}.gbts{*display:inline}.gbzt .gbts{display:inline;zoom:1}.gbto .gbts{background:#fff;border-color:#bebebe;color:#36c;padding-bottom:1px;padding-top:2px}.gbz0l .gbts{color:#fff;font-weight:bold}.gbtsa{padding-right:9px}#gbz .gbzt,#gbz .gbgt,#gbg .gbgt{color:#ccc!important}.gbtb2{display:block;border-top:2px solid transparent}.gbto .gbzt .gbtb2,.gbto .gbgt .gbtb2{border-top-width:0}.gbtb .gbts{background:url(https://ssl.gstatic.com/gb/images/b_8d5afc09.png);_background:url(https://ssl.gstatic.com/gb/images/b8_3615d64d.png);background-position:-27px -22px;border:0;font-size:0;padding:29px 0 0;*padding:27px 0 0;width:1px}.gbzt:hover,.gbzt:focus,.gbgt-hvr,.gbgt:focus{background-color:#4c4c4c;background-image:none;_background-image:none;background-position:0 -102px;background-repeat:repeat-x;outline:none;text-decoration:none !important}.gbpdjs .gbto .gbm{min-width:99%}.gbz0l .gbtb2{border-top-color:#dd4b39!important}#gbi4s,#gbi4s1{font-weight:bold}#gbg6.gbgt-hvr,#gbg6.gbgt:focus{background-color:transparent;background-image:none}.gbg4a{font-size:0;line-height:0}.gbg4a .gbts{padding:27px 5px 0;*padding:25px 5px 0}.gbto .gbg4a .gbts{padding:29px 5px 1px;*padding:27px 5px 1px}#gbi4i,#gbi4id{left:5px;border:0;height:24px;position:absolute;top:1px;width:24px}.gbto #gbi4i,.gbto #gbi4id{top:3px}.gbi4p{display:block;width:24px}#gbi4id{background-position:-44px -101px}#gbmpid{background-position:0 0}#gbmpi,#gbmpid{border:none;display:inline-block;height:48px;width:48px}#gbmpiw{display:inline-block;line-height:9px;padding-left:20px;margin-top:10px;position:relative}#gbmpi,#gbmpid,#gbmpiw{*display:inline}#gbg5{font-size:0}#gbgs5{padding:5px !important}.gbto #gbgs5{padding:7px 5px 6px !important}#gbi5{background:url(https://ssl.gstatic.com/gb/images/b_8d5afc09.png);_background:url(https://ssl.gstatic.com/gb/images/b8_3615d64d.png);background-position:0 0;display:block;font-size:0;height:17px;width:16px}.gbto #gbi5{background-position:-6px -22px}.gbn .gbmt,.gbn .gbmt:visited,.gbnd .gbmt,.gbnd .gbmt:visited{color:#dd8e27 !important}.gbf .gbmt,.gbf .gbmt:visited{color:#900 !important}.gbmt,.gbml1,.gbmlb,.gbmt:visited,.gbml1:visited,.gbmlb:visited{color:#36c !important;text-decoration:none !important}.gbmt,.gbmt:visited{display:block}.gbml1,.gbmlb,.gbml1:visited,.gbmlb:visited{display:inline-block;margin:0 10px}.gbml1,.gbmlb,.gbml1:visited,.gbmlb:visited{*display:inline}.gbml1,.gbml1:visited{padding:0 10px}.gbml1-hvr,.gbml1:focus{outline:none;text-decoration:underline !important}#gbpm .gbml1{display:inline;margin:0;padding:0;white-space:nowrap}.gbmlb,.gbmlb:visited{line-height:27px}.gbmlb-hvr,.gbmlb:focus{outline:none;text-decoration:underline !important}.gbmlbw{color:#ccc;margin:0 10px}.gbmt{padding:0 20px}.gbmt:hover,.gbmt:focus{background:#eee;cursor:pointer;outline:0 solid black;text-decoration:none !important}.gbm0l,.gbm0l:visited{color:#000 !important;font-weight:bold}.gbmh{border-top:1px solid #bebebe;font-size:0;margin:10px 0}#gbd4 .gbmc{background:#f5f5f5;padding-top:0}#gbd4 .gbsbic::-webkit-scrollbar-track:vertical{background-color:#f5f5f5;margin-top:2px}#gbmpdv{background:#fff;border-bottom:1px solid #bebebe;-moz-box-shadow:0 2px 4px rgba(0,0,0,.12);-o-box-shadow:0 2px 4px rgba(0,0,0,.12);-webkit-box-shadow:0 2px 4px rgba(0,0,0,.12);box-shadow:0 2px 4px rgba(0,0,0,.12);position:relative;z-index:1}#gbd4 .gbmh{margin:0}.gbmtc{padding:0;margin:0;line-height:27px}.GBMCC:last-child:after,#GBMPAL:last-child:after{content:'\0A\0A';white-space:pre;position:absolute}#gbmps{*zoom:1}#gbd4 .gbpc,#gbmpas .gbmt{line-height:17px}#gbd4 .gbpgs .gbmtc{line-height:27px}#gbd4 .gbmtc{border-bottom:1px solid #bebebe}#gbd4 .gbpc{display:inline-block;margin:16px 0 10px;padding-right:50px;vertical-align:top}#gbd4 .gbpc{*display:inline}.gbpc .gbps,.gbpc .gbps2{display:block;margin:0 20px}#gbmplp.gbps{margin:0 10px}.gbpc .gbps{color:#000;font-weight:bold}.gbpc .gbpd{margin-bottom:5px}.gbpd .gbmt,.gbpd .gbps{color:#666 !important}.gbpd .gbmt{opacity:.4;filter:alpha(opacity=40)}.gbps2{color:#666;display:block}.gbp0{display:none}.gbp0 .gbps2{font-weight:bold}#gbd4 .gbmcc{margin-top:5px}.gbpmc{background:#fef9db}.gbpmc .gbpmtc{padding:10px 20px}#gbpm{border:0;*border-collapse:collapse;border-spacing:0;margin:0;white-space:normal}#gbpm .gbpmtc{border-top:none;color:#000 !important;font:11px Arial,sans-serif}#gbpms{*white-space:nowrap}.gbpms2{font-weight:bold;white-space:nowrap}#gbmpal{*border-collapse:collapse;border-spacing:0;border:0;margin:0;white-space:nowrap;width:100%}.gbmpala,.gbmpalb{font:13px Arial,sans-serif;line-height:27px;padding:10px 20px 0;white-space:nowrap}.gbmpala{padding-left:0;text-align:left}.gbmpalb{padding-right:0;text-align:right}#gbmpasb .gbps{color:#000}#gbmpal .gbqfbb{margin:0 20px}.gbp0 .gbps{*display:inline}a.gbiba{margin:8px 20px 10px}.gbmpiaw{display:inline-block;padding-right:10px;margin-bottom:6px;margin-top:10px}.gbxv{visibility:hidden}.gbmpiaa{display:block;margin-top:10px}.gbmpia{border:none;display:block;height:48px;width:48px}.gbmpnw{display:inline-block;height:auto;margin:10px 0;vertical-align:top}
.gbqfb,.gbqfba,.gbqfbb{-moz-border-radius:2px;-webkit-border-radius:2px;border-radius:2px;cursor:default !important;display:inline-block;font-weight:bold;height:29px;line-height:29px;min-width:54px;*min-width:70px;padding:0 8px;text-align:center;text-decoration:none !important;-moz-user-select:none;-webkit-user-select:none}.gbqfb:focus,.gbqfba:focus,.gbqfbb:focus{border:1px solid #4d90fe;-moz-box-shadow:inset 0 0 0 1px rgba(255, 255, 255, 0.5);-webkit-box-shadow:inset 0 0 0 1px rgba(255, 255, 255, 0.5);box-shadow:inset 0 0 0 1px rgba(255, 255, 255, 0.5);outline:none}.gbqfb-hvr:focus,.gbqfba-hvr:focus,.gbqfbb-hvr:focus{-webkit-box-shadow:inset 0 0 0 1px #fff,0 1px 1px rgba(0,0,0,.1);-moz-box-shadow:inset 0 0 0 1px #fff,0 1px 1px rgba(0,0,0,.1);box-shadow:inset 0 0 0 1px #fff,0 1px 1px rgba(0,0,0,.1)}.gbqfb-no-focus:focus{border:1px solid #3079ed;-moz-box-shadow:none;-webkit-box-shadow:none;box-shadow:none}.gbqfb-hvr,.gbqfba-hvr,.gbqfbb-hvr{-webkit-box-shadow:0 1px 1px rgba(0,0,0,.1);-moz-box-shadow:0 1px 1px rgba(0,0,0,.1);box-shadow:0 1px 1px rgba(0,0,0,.1)}.gbqfb::-moz-focus-inner,.gbqfba::-moz-focus-inner,.gbqfbb::-moz-focus-inner{border:0}.gbqfba,.gbqfbb{border:1px solid #dcdcdc;border-color:rgba(0,0,0,.1);color:#444 !important;font-size:11px}.gbqfb{background-color:#4d90fe;background-image:-webkit-gradient(linear,left top,left bottom,from(#4d90fe),to(#4787ed));background-image:-webkit-linear-gradient(top,#4d90fe,#4787ed);background-image:-moz-linear-gradient(top,#4d90fe,#4787ed);background-image:-ms-linear-gradient(top,#4d90fe,#4787ed);background-image:-o-linear-gradient(top,#4d90fe,#4787ed);background-image:linear-gradient(top,#4d90fe,#4787ed);filter:progid:DXImageTransform.Microsoft.gradient(startColorStr='#4d90fe',EndColorStr='#4787ed');border:1px solid #3079ed;color:#fff!important;margin:0 0}.gbqfb-hvr{border-color:#2f5bb7}.gbqfb-hvr:focus{border-color:#2f5bb7}.gbqfb-hvr,.gbqfb-hvr:focus{background-color:#357ae8;background-image:-webkit-gradient(linear,left top,left bottom,from(#4d90fe),to(#357ae8));background-image:-webkit-linear-gradient(top,#4d90fe,#357ae8);background-image:-moz-linear-gradient(top,#4d90fe,#357ae8);background-image:-ms-linear-gradient(top,#4d90fe,#357ae8);background-image:-o-linear-gradient(top,#4d90fe,#357ae8);background-image:linear-gradient(top,#4d90fe,#357ae8)}.gbqfb:active{background-color:inherit;-webkit-box-shadow:inset 0 1px 2px rgba(0, 0, 0, 0.3);-moz-box-shadow:inset 0 1px 2px rgba(0, 0, 0, 0.3);box-shadow:inset 0 1px 2px rgba(0, 0, 0, 0.3)}.gbqfba{background-color:#f5f5f5;background-image:-webkit-gradient(linear,left top,left bottom,from(#f5f5f5),to(#f1f1f1));background-image:-webkit-linear-gradient(top,#f5f5f5,#f1f1f1);background-image:-moz-linear-gradient(top,#f5f5f5,#f1f1f1);background-image:-ms-linear-gradient(top,#f5f5f5,#f1f1f1);background-image:-o-linear-gradient(top,#f5f5f5,#f1f1f1);background-image:linear-gradient(top,#f5f5f5,#f1f1f1);filter:progid:DXImageTransform.Microsoft.gradient(startColorStr='#f5f5f5',EndColorStr='#f1f1f1')}.gbqfba-hvr,.gbqfba-hvr:active{background-color:#f8f8f8;background-image:-webkit-gradient(linear,left top,left bottom,from(#f8f8f8),to(#f1f1f1));background-image:-webkit-linear-gradient(top,#f8f8f8,#f1f1f1);background-image:-moz-linear-gradient(top,#f8f8f8,#f1f1f1);background-image:-ms-linear-gradient(top,#f8f8f8,#f1f1f1);background-image:-o-linear-gradient(top,#f8f8f8,#f1f1f1);background-image:linear-gradient(top,#f8f8f8,#f1f1f1);filter:progid:DXImageTransform.Microsoft.gradient(startColorStr='#f8f8f8',EndColorStr='#f1f1f1')}.gbqfbb{background-color:#fff;background-image:-webkit-gradient(linear,left top,left bottom,from(#fff),to(#fbfbfb));background-image:-webkit-linear-gradient(top,#fff,#fbfbfb);background-image:-moz-linear-gradient(top,#fff,#fbfbfb);background-image:-ms-linear-gradient(top,#fff,#fbfbfb);background-image:-o-linear-gradient(top,#fff,#fbfbfb);background-image:linear-gradient(top,#fff,#fbfbfb);filter:progid:DXImageTransform.Microsoft.gradient(startColorStr='#ffffff',EndColorStr='#fbfbfb')}.gbqfbb-hvr,.gbqfbb-hvr:active{background-color:#fff;background-image:-webkit-gradient(linear,left top,left bottom,from(#fff),to(#f8f8f8));background-image:-webkit-linear-gradient(top,#fff,#f8f8f8);background-image:-moz-linear-gradient(top,#fff,#f8f8f8);background-image:-ms-linear-gradient(top,#fff,#f8f8f8);background-image:-o-linear-gradient(top,#fff,#f8f8f8);background-image:linear-gradient(top,#fff,#f8f8f8);filter:progid:DXImageTransform.Microsoft.gradient(startColorStr='#ffffff',EndColorStr='#f8f8f8')}.gbqfba-hvr,.gbqfba-hvr:active,.gbqfbb-hvr,.gbqfbb-hvr:active{border-color:#c6c6c6;-webkit-box-shadow:0 1px 1px rgba(0,0,0,.1);-moz-box-shadow:0 1px 1px rgba(0,0,0,.1);box-shadow:0 1px 1px rgba(0,0,0,.1);color:#222 !important}.gbqfba:active,.gbqfbb:active{-webkit-box-shadow:inset 0 1px 2px rgba(0,0,0,.1);-moz-box-shadow:inset 0 1px 2px rgba(0,0,0,.1);box-shadow:inset 0 1px 2px rgba(0,0,0,.1)}
#gbmpas{max-height:220px}#gbmm{max-height:530px}.gbsb{-webkit-box-sizing:border-box;display:block;position:relative;*zoom:1}.gbsbic{overflow:auto}.gbsbis .gbsbt,.gbsbis .gbsbb{-webkit-mask-box-image:-webkit-gradient(linear,left top,right top,color-stop(0,rgba(0,0,0,.1)),color-stop(.5,rgba(0,0,0,.8)),color-stop(1,rgba(0,0,0,.1)));left:0;margin-right:0;opacity:0;position:absolute;width:100%}.gbsb .gbsbt:after,.gbsb .gbsbb:after{content:"";display:block;height:0;left:0;position:absolute;width:100%}.gbsbis .gbsbt{background:-webkit-gradient(linear,left top,left bottom,from(rgba(0,0,0,.2)),to(rgba(0,0,0,0)));background-image:-webkit-linear-gradient(top,rgba(0,0,0,.2),rgba(0,0,0,0));background-image:-moz-linear-gradient(top,rgba(0,0,0,.2),rgba(0,0,0,0));background-image:-ms-linear-gradient(top,rgba(0,0,0,.2),rgba(0,0,0,0));background-image:-o-linear-gradient(top,rgba(0,0,0,.2),rgba(0,0,0,0));background-image:linear-gradient(top,rgba(0,0,0,.2),rgba(0,0,0,0));height:6px;top:0}.gbsb .gbsbt:after{border-top:1px solid #ebebeb;border-color:rgba(0,0,0,.3);top:0}.gbsb .gbsbb{-webkit-mask-box-image:-webkit-gradient(linear,left top,right top,color-stop(0,rgba(0,0,0,.1)),color-stop(.5,rgba(0,0,0,.8)),color-stop(1,rgba(0,0,0,.1)));background:-webkit-gradient(linear,left bottom,left top,from(rgba(0,0,0,.2)),to(rgba(0,0,0,0)));background-image:-webkit-linear-gradient(bottom,rgba(0,0,0,.2),rgba(0,0,0,0));background-image:-moz-linear-gradient(bottom,rgba(0,0,0,.2),rgba(0,0,0,0));background-image:-ms-linear-gradient(bottom,rgba(0,0,0,.2),rgba(0,0,0,0));background-image:-o-linear-gradient(bottom,rgba(0,0,0,.2),rgba(0,0,0,0));background-image:linear-gradient(bottom,rgba(0,0,0,.2),rgba(0,0,0,0));bottom:0;height:4px}.gbsb .gbsbb:after{border-bottom:1px solid #ebebeb;border-color:rgba(0,0,0,.3);bottom:0}
.gbsbic::-webkit-scrollbar{height:16px;width:16px}.gbsbic::-webkit-scrollbar-button{height:0;width:0}.gbsbic::-webkit-scrollbar-button:start:decrement,.gbsbic::-webkit-scrollbar-button:end:increment{display:block}.gbsbic::-webkit-scrollbar-button:vertical:start:increment,.gbsbic::-webkit-scrollbar-button:vertical:end:decrement{display:none}.gbsbic::-webkit-scrollbar-track:vertical,.gbsbic::-webkit-scrollbar-track:horizontal,.gbsbic::-webkit-scrollbar-thumb:vertical,.gbsbic::-webkit-scrollbar-thumb:horizontal,.gbsbis .gbsbic::-webkit-scrollbar-track:vertical,.gbsbis .gbsbic::-webkit-scrollbar-track:horizontal,.gbsbis .gbsbic::-webkit-scrollbar-thumb:vertical,.gbsbis .gbsbic::-webkit-scrollbar-thumb:horizontal{border-style:solid;border-color:transparent}.gbsbic::-webkit-scrollbar-track:vertical{background-clip:padding-box;background-color:#fff;border-left-width:5px;border-right-width:0}.gbsbic::-webkit-scrollbar-track:horizontal{background-clip:padding-box;background-color:#fff;border-bottom-width:0;border-top-width:5px}.gbsbic::-webkit-scrollbar-thumb{-webkit-box-shadow:inset 1px 1px 0 rgba(0,0,0,.1),inset 0 -1px 0 rgba(0,0,0,.07);background-clip:padding-box;background-color:rgba(0,0,0,.2);min-height:28px;padding-top:100px}.gbsbic::-webkit-scrollbar-thumb:hover{-webkit-box-shadow:inset 1px 1px 1px rgba(0,0,0,.25);background-color:rgba(0,0,0,.4)}.gbsbic::-webkit-scrollbar-thumb:active{-webkit-box-shadow:inset 1px 1px 3px rgba(0,0,0,.35);background-color:rgba(0,0,0,.5)}.gbsbic::-webkit-scrollbar-thumb:vertical{border-width:0;border-left-width:5px}.gbsbic::-webkit-scrollbar-thumb:horizontal{border-width:0;border-top-width:5px}.gbsbis .gbsbic::-webkit-scrollbar-track:vertical{border-left-width:6px;border-right-width:1px}.gbsbis .gbsbic::-webkit-scrollbar-track:horizontal{border-bottom:1px;border-top:6px}.gbsbis .gbsbic::-webkit-scrollbar-thumb:vertical{border-width:0;border-left-width:6px;border-right-width:1px}.gbsbis .gbsbic::-webkit-scrollbar-thumb:horizontal{border-width:0;border-bottom:1px;border-top:6px}.gbsbic::-webkit-scrollbar-track:hover{-webkit-box-shadow:inset 1px 0 0 rgba(0,0,0,.1);background-color:rgba(0,0,0,.05)}.gbsbic::-webkit-scrollbar-track:active{-webkit-box-shadow:inset 1px 0 0 rgba(0,0,0,.14),inset -1px -1px 0 rgba(0,0,0,.07);background-color:rgba(0,0,0,.05)}

#gbar { padding:.3em .6em !important;}</style></head><body ><div id=gb><script>window.gbar&&gbar.eli&&gbar.eli()</script><div id=gbw><div id=gbz><span class=gbtcb></span><ol id=gbzc class=gbtc><li class=gbt><a target=_blank onclick=gbar.logger.il(1,{t:1}); class=gbzt id=gb_1 href="https://www.google.de/search?tab=pw"><span class=gbtb2></span><span class=gbts>Recherche</span></a></li><li class=gbt><a target=_blank onclick=gbar.logger.il(1,{t:2}); class=gbzt id=gb_2 href="https://www.google.de/search?hl=fr&tbm=isch&source=og&tab=pi"><span class=gbtb2></span><span class=gbts>Images</span></a></li><li class=gbt><a target=_blank onclick=gbar.logger.il(1,{t:8}); class=gbzt id=gb_8 href="https://maps.google.de/maps?hl=fr&tab=pl"><span class=gbtb2></span><span class=gbts>Maps</span></a></li><li class=gbt><a target=_blank onclick=gbar.logger.il(1,{t:78}); class=gbzt id=gb_78 href="https://play.google.com/?hl=fr&tab=p8"><span class=gbtb2></span><span class=gbts>Play</span></a></li><li class=gbt><a target=_blank onclick=gbar.logger.il(1,{t:36}); class=gbzt id=gb_36 href="https://www.youtube.com/results?gl=DE&tab=p1"><span class=gbtb2></span><span class=gbts>YouTube</span></a></li><li class=gbt><a target=_blank onclick=gbar.logger.il(1,{t:23}); class=gbzt id=gb_23 href="https://mail.google.com/mail/?tab=pm"><span class=gbtb2></span><span class=gbts>Gmail</span></a></li><li class=gbt><a target=_blank onclick=gbar.logger.il(1,{t:49}); class=gbzt id=gb_49 href="https://drive.google.com/?tab=po"><span class=gbtb2></span><span class=gbts>Drive</span></a></li><li class=gbt><a target=_blank onclick=gbar.logger.il(1,{t:24}); class=gbzt id=gb_24 href="https://www.google.com/calendar?tab=pc"><span class=gbtb2></span><span class=gbts>Agenda</span></a></li><li class=gbt><a class=gbgt id=gbztm href="https://www.google.de/intl/fr/about/products?tab=ph" onclick="gbar.tg(event,this)" aria-haspopup=true aria-owns=gbd><span class=gbtb2></span><span id=gbztms class="gbts gbtsa"><span id=gbztms1>Plus</span><span class=gbma></span></span></a><div class=gbm id=gbd aria-owner=gbztm><div id=gbmmb class="gbmc gbsb gbsbis"><ol id=gbmm class="gbmcc gbsbic"><li class=gbmtc><a target=_blank onclick=gbar.logger.il(1,{t:51}); class=gbmt id=gb_51 href="https://translate.google.de/?hl=fr&tab=pT">Traduction</a></li><li class=gbmtc><a target=_blank onclick=gbar.logger.il(1,{t:10}); class="gbmt gbp1 gbm0l" id=gb_10 href="https://www.google.de/search?hl=fr&tbo=u&tbm=bks&source=og&tab=pp">Livres</a></li><li class=gbmtc><a target=_blank onclick=gbar.logger.il(1,{t:6}); class=gbmt id=gb_6 href="https://www.google.de/shopping?hl=fr&source=og&tab=pf">Shopping</a></li><li class=gbmtc><a target=_blank onclick=gbar.logger.il(1,{t:30}); class=gbmt id=gb_30 href="https://www.blogger.com/?tab=pj">Blogger</a></li><li class=gbmtc><a target=_blank onclick=gbar.logger.il(1,{t:31}); class=gbmt id=gb_31 href="https://photos.google.com/?tab=pq&pageId=none">Photos</a></li><li class=gbmtc><a target=_blank onclick=gbar.logger.il(1,{t:12}); class=gbmt id=gb_12 href="https://www.google.de/search?hl=fr&tbo=u&tbm=vid&source=og&tab=pv">Vidéos</a></li><li class=gbmtc><a target=_blank onclick=gbar.logger.il(1,{t:25}); class=gbmt id=gb_25 href="https://docs.google.com/document/?usp=docs_alc">Docs</a></li><li class=gbmtc><div class="gbmt gbmh"></div></li><li class=gbmtc><a target=_blank onclick=gbar.logger.il(1,{t:66}); href="https://www.google.de/intl/fr/about/products?tab=ph" class=gbmt>Encore plus »</a></li></ol><div class=gbsbt></div><div class=gbsbb></div></div></div></li></ol></div><div id=gbg><h2 class=gbxx>Account Options</h2><span class=gbtcb></span><ol class=gbtc><li class=gbt><a target=_top href="https://www.google.com/accounts/Login?service=print&continue=https://books.google.fr/books%3Fid%3DnTrDoyAO33kC%26hl%3Dfr&hl=fr" onclick="gbar.logger.il(9,{l:'i'})" id=gb_70 class=gbgt><span class=gbtb2></span><span id=gbgs4 class=gbts><span id=gbi4s1>Connexion</span></span></a></li><li class="gbt gbtb"><span class=gbts></span></li><li class=gbt><a class=gbgt id=gbg5 href="http://www.google.de/preferences?hl=fr" title="Options" onclick="gbar.tg(event,this)" aria-haspopup=true aria-owns=gbd5><span class=gbtb2></span><span id=gbgs5 class=gbts><span id=gbi5></span></span></a><div class=gbm id=gbd5 aria-owner=gbg5><div class=gbmc><ol id=gbom class=gbmcc></ol></div></div></li></ol></div></div><div id=gbx3></div><div id=gbx4></div><script>window.gbar&&gbar.elp&&gbar.elp()</script></div><div role="alert" style="position: absolute; left: 0; right: 0;"><a href="https://books.google.fr/books?id=nTrDoyAO33kC&hl=fr&output=html_text" title="Les utilisateurs de lecteurs d'écran peuvent cliquer sur ce lien pour activer le mode d'accessibilité. Celui-ci propose les mêmes fonctionnalités principales, mais il est optimisé pour votre lecteur d'écran." target="_top"><img border="0" src="//www.google.com/images/cleardot.gif"alt="Les utilisateurs de lecteurs d'écran peuvent cliquer sur ce lien pour activer le mode d'accessibilité. Celui-ci propose les mêmes fonctionnalités principales, mais il est optimisé pour votre lecteur d'écran."></a></div><div class="kd-appbar"><h2 class="kd-appname"><a href="/books?hl=fr">Livres</a></h2><div class="kd-buttonbar left" id="left-toolbar-buttons"><a id="appbar-write-review-link" href="https://www.google.com/accounts/Login?service=print&continue=https://books.google.fr/books%3Fop%3Dlookup%26id%3DnTrDoyAO33kC%26continue%3Dhttps://books.google.fr/books%253Fid%253DnTrDoyAO33kC%2526hl%253Dfr%26hl%3Dfr&hl=fr"></a><a id="appbar-view-print-sample-link" href="https://books.google.fr/books?id=nTrDoyAO33kC&printsec=frontcover&hl=fr&source=gbs_atb"></a><a id="appbar-view-ebook-sample-link" href=""></a><a id="appbar-patents-prior-art-finder-link" href=""></a><a id="appbar-patents-discuss-this-link" href="" data-is-grant=""></a><a id="appbar-read-patent-link" href=""></a><a id="appbar-download-pdf-link" href=""></a></div><div class="kd-buttonbar right" id="right-toolbar-buttons"></div></div><div style="display: none"><ol id="ofe-gear-menu-contents" class="gbmcc"><li class="gbe gbmtc"><a class="gbmt goog-menuitem-content" id="" href="https://www.google.com/accounts/Login?service=print&continue=https://books.google.fr/books%3Fop%3Dlibrary%26hl%3Dfr&hl=fr">Ma bibliothèque</a></li><li class="gbe gbmtc"><a class="gbmt goog-menuitem-content" id="" href="http://books.google.de/support/topic/4359341?hl=fr-FR">Aide</a></li><li class="gbe gbmtc"><a class="gbmt goog-menuitem-content" id="" href="https://books.google.fr/advanced_book_search?hl=fr">Recherche Avancée de Livres</a></li></ol></div><div id="volume-main"><div id="volume-left"><div id=menu_container ><div id="menu_scroll_wrapper"><div id="menu_scroll" role="navigation"><div id="gb-get-book-container"><a id="gb-get-book-content" href="https://books.google.fr/books?id=nTrDoyAO33kC&sitesec=buy&hl=fr&source=gbs_atb">Version papier du livre</a></div><p id="gb-get-book-not-available">Aucun e-book disponible<p><h3 class=about_title><a name="buy_anchor"></a></h3><div id=buy class=about_content><div id=buy_v><ul style="list-style-type: none; padding-left: 0; margin: 0;"><li><a style="white-space:normal" href="https://www.jutaonline.co.za/shop/MasterServlet/GetItemDetailsHandler?iN=9780702177491&qty=1&viewMode=3&loggedIN=false&JavaScript=y" dir=ltr onMouseOver="this.href='https://www.jutaonline.co.za/shop/MasterServlet/GetItemDetailsHandler?iN\x3d9780702177491\x26qty\x3d1\x26viewMode\x3d3\x26loggedIN\x3dfalse\x26JavaScript\x3dy';return false" onMouseDown="_OC_analyticsTrack('Shop', 'Click', 'jutaonline.co.za');this.href='/url?client\x3dca-print-juta_and_company_limited\x26format\x3dgoogleprint\x26num\x3d0\x26id\x3dnTrDoyAO33kC\x26q\x3dhttps://www.jutaonline.co.za/shop/MasterServlet/GetItemDetailsHandler%3FiN%3D9780702177491%26qty%3D1%26viewMode%3D3%26loggedIN%3Dfalse%26JavaScript%3Dy\x26usg\x3dAFQjCNHRzxvK_P0xvJy4RFJtsKkq9UlfoA\x26source\x3dgbs_buy_r';return true"><span dir=ltr>jutaonline.co.za</span></a></li><li><a style="white-space:normal" href="http://www.amazon.fr/gp/search?index=books&linkCode=qs&keywords=9780702177491" dir=ltr onMouseOver="this.href='http://www.amazon.fr/gp/search?index\x3dbooks\x26linkCode\x3dqs\x26keywords\x3d9780702177491';return false" onMouseDown="_OC_analyticsTrack('Shop', 'Click', 'Amazon France');this.href='/url?client\x3dca-print-juta_and_company_limited\x26format\x3dgoogleprint\x26num\x3d0\x26id\x3dnTrDoyAO33kC\x26q\x3dhttp://www.amazon.fr/gp/search%3Findex%3Dbooks%26linkCode%3Dqs%26keywords%3D9780702177491\x26usg\x3dAFQjCNG4QVPUx_3gZySH4vIi0qU4sa-Ppg\x26source\x3dgbs_buy_r';return true"><span dir=ltr>Amazon France</span></a></li><li><a style="white-space:normal" href="http://www.decitre.fr/recherche/resultat.aspx?criteres=0702177490+&typeCritere=EI" dir=ltr onMouseOver="this.href='http://www.decitre.fr/recherche/resultat.aspx?criteres\x3d0702177490+\x26typeCritere\x3dEI';return false" onMouseDown="_OC_analyticsTrack('Shop', 'Click', 'Decitre');this.href='/url?client\x3dca-print-juta_and_company_limited\x26format\x3dgoogleprint\x26num\x3d0\x26id\x3dnTrDoyAO33kC\x26q\x3dhttp://www.decitre.fr/recherche/resultat.aspx%3Fcriteres%3D0702177490%2B%26typeCritere%3DEI\x26usg\x3dAFQjCNF32s5ojUD434UiRPP8c5eOnNWHHw\x26source\x3dgbs_buy_r';return true"><span dir=ltr>Decitre</span></a></li><li><a style="white-space:normal" href="http://www.librairiedialogues.fr/livre/0702177490/" dir=ltr onMouseOver="this.href='http://www.librairiedialogues.fr/livre/0702177490/';return false" onMouseDown="_OC_analyticsTrack('Shop', 'Click', 'Dialogues');this.href='/url?client\x3dca-print-juta_and_company_limited\x26format\x3dgoogleprint\x26num\x3d0\x26id\x3dnTrDoyAO33kC\x26q\x3dhttp://www.librairiedialogues.fr/livre/0702177490/\x26usg\x3dAFQjCNFZ2kvONCVaxCQAPmgR-AsJcy9Ihg\x26source\x3dgbs_buy_r';return true"><span dir=ltr>Dialogues</span></a></li><li><a style="white-space:normal" href="http://www.fnac.com/advanced/book.do?isbn=0702177490" dir=ltr onMouseOver="this.href='http://www.fnac.com/advanced/book.do?isbn\x3d0702177490';return false" onMouseDown="_OC_analyticsTrack('Shop', 'Click', 'FNAC');this.href='/url?client\x3dca-print-juta_and_company_limited\x26format\x3dgoogleprint\x26num\x3d0\x26id\x3dnTrDoyAO33kC\x26q\x3dhttp://www.fnac.com/advanced/book.do%3Fisbn%3D0702177490\x26usg\x3dAFQjCNGxpVhRMo4d7fxuAc1r_y_6OLi6Ig\x26source\x3dgbs_buy_r';return true"><span dir=ltr>FNAC</span></a></li><li><a style="white-space:normal" href="http://www.mollat.com/livres/livre-9780702177491.html" dir=ltr onMouseOver="this.href='http://www.mollat.com/livres/livre-9780702177491.html';return false" onMouseDown="_OC_analyticsTrack('Shop', 'Click', 'Mollat');this.href='/url?client\x3dca-print-juta_and_company_limited\x26format\x3dgoogleprint\x26num\x3d0\x26id\x3dnTrDoyAO33kC\x26q\x3dhttp://www.mollat.com/livres/livre-9780702177491.html\x26usg\x3dAFQjCNGnD2SpBiZDQ_hmS4pvYnC0rMlbpw\x26source\x3dgbs_buy_r';return true"><span dir=ltr>Mollat</span></a></li><li><a style="white-space:normal" href=" http://www.ombres-blanches.fr/pub/livres/fiche_det.php?isbn=0702177490" dir=ltr onMouseOver="this.href=' http://www.ombres-blanches.fr/pub/livres/fiche_det.php?isbn\x3d0702177490';return false" onMouseDown="_OC_analyticsTrack('Shop', 'Click', 'Ombres-Blanches');this.href='/url?client\x3dca-print-juta_and_company_limited\x26format\x3dgoogleprint\x26num\x3d0\x26id\x3dnTrDoyAO33kC\x26q\x3d+http://www.ombres-blanches.fr/pub/livres/fiche_det.php%3Fisbn%3D0702177490\x26usg\x3dAFQjCNH6KGtloXY-aKmCSzKiobnvS4-vlg\x26source\x3dgbs_buy_r';return true"><span dir=ltr>Ombres-Blanches</span></a></li><li><a style="white-space:normal" href="http://sauramps.com/rubrique.php3?id_rubrique=4914&I=0702177490&F=N&choix=fiche" dir=ltr onMouseOver="this.href='http://sauramps.com/rubrique.php3?id_rubrique\x3d4914\x26I\x3d0702177490\x26F\x3dN\x26choix\x3dfiche';return false" onMouseDown="_OC_analyticsTrack('Shop', 'Click', 'Sauramps');this.href='/url?client\x3dca-print-juta_and_company_limited\x26format\x3dgoogleprint\x26num\x3d0\x26id\x3dnTrDoyAO33kC\x26q\x3dhttp://sauramps.com/rubrique.php3%3Fid_rubrique%3D4914%26I%3D0702177490%26F%3DN%26choix%3Dfiche\x26usg\x3dAFQjCNHYQC4tylRr_rSLbTLEu9O5Y21t3Q\x26source\x3dgbs_buy_r';return true"><span dir=ltr>Sauramps</span></a></li><li><hr style="margin-right: 20%; color: #666;"></li><li><a style="white-space:normal" href="https://books.google.fr/url?id=nTrDoyAO33kC&q=http://www.worldcat.org/oclc/310939936&clientid=librarylink&usg=AFQjCNF7Gbao3wcZXBqnSW4qb8F1U-Q25w&source=gbs_buy_r"onclick="_OC_analyticsTrack('Shop', 'Click', 'Trouver ce livre dans une bibliothèque')"><span dir=ltr>Trouver ce livre dans une bibliothèque</span></a></li><li><a class="secondary" style="white-space:normal" href="https://books.google.fr/books?id=nTrDoyAO33kC&sitesec=buy&hl=fr&source=gbs_buy_r" id="get-all-sellers-link"><span dir=ltr>Tous les vendeurs</span> »</a></li></ul></div></div><div class=menu id=menu><div class="menu_content" style="margin-bottom:6px"><div style="margin-bottom:4px"></div><div style="margin-bottom:3px"></div><div></div></div></div><div class="sidebar-hr"></div><div class="ebook-promo"><a href="https://play.google.com/store/books"><img border="0" src="/googlebooks/images/ebook_promo.png" /><h3 class="section">Acheter des livres sur Google Play</h3><p class="ebook-promo-description">Parcourez la librairie en ligne la plus vaste au monde et commencez dès aujourd'hui votre lecture sur le Web, votre tablette, votre téléphone ou un lecteur d'e-books.</p><p class="ebook-promo-clickme">Accéder à Google Play »</p></a></div><div class="sidebar-hr"></div><div><div id="navbarContainer" class="gb-navbar"></div><script>_OC_InitNavbar({"child_node":[{"title":"Ma bibliothèque","url":"https://books.google.fr/books?uid=114584440181414684107\u0026hl=fr\u0026source=gbs_lp_bookshelf_list","id":"my_library","collapsed":true},{"title":"Mon historique","url":"","id":"my_history","collapsed":true},{"title":"Livres sur Google Play","url":"https://play.google.com/store/books","id":"ebookstore","collapsed":true}],"highlighted_node_id":""});</script></div></div></div></div></div><div id="volume-center"><div id="scroll_atb" role="main"><div class=vertical_module_list_row><div id=ge_summary class=about_content><div id=ge_summary_v><div class="hproduct"><table id="summary_content_table" cellspacing=0 cellpadding=0><tr><td id="bookinfo"><h1 class="booktitle"><span class="fn"><span dir=ltr>Concepts-Based Introduction to Financial Accounting</span></span><span class="subtitle"></span></h1><div class="bookcover"><a href="https://books.google.fr/books?id=nTrDoyAO33kC&printsec=frontcover&hl=fr&source=gbs_ge_summary_r&cad=0" ><img src="https://books.google.fr/books/content?id=nTrDoyAO33kC&printsec=frontcover&img=1&zoom=1&edge=curl&imgtk=AFLRE70cI6Q2h_xNOLv_GZ1Xstzoq2C2cDML_x03Dt2lkS_N1NqGXCh00Gmo9gjZHUT9n-VCVNIVOSbFhnmcrZRSkTiSRY7P1UdA800mGstHwa2kOiWE3-a8je3hM4MeoOmFVLSHFrTc" alt="Couverture" title="Couverture" width=128 border=1 id=summary-frontcover ></a></div><div class="bookinfo_sectionwrap"><div><a href="https://www.google.fr/search?hl=fr&tbo=p&tbm=bks&q=inauthor:%22David+L.+Kolitz%22" class="secondary"><span dir=ltr>David L. Kolitz</span></a>, <a href="https://www.google.fr/search?hl=fr&tbo=p&tbm=bks&q=inauthor:%22A.+B.+Quinn%22" class="secondary"><span dir=ltr>A. B. Quinn</span></a>, <a href="https://www.google.fr/search?hl=fr&tbo=p&tbm=bks&q=inauthor:%22Gavin+McAllister%22" class="secondary"><span dir=ltr>Gavin McAllister</span></a></div><div><span dir=ltr>Juta and Company Ltd</span>, 2009 - <span dir=ltr>624 pages</span></div><div class="reviewaggregate hreview-aggregate"><a href="https://books.google.fr/books?id=nTrDoyAO33kC&hl=fr&sitesec=reviews" aria-label="Note moyenne attribuée par les utilisateurs - 0 étoiles"><span class="gb-star-on goog-inline-block rating"><span class="value-title" title="4.0"></span></span><span class="gb-star-on goog-inline-block"></span><span class="gb-star-on goog-inline-block"></span><span class="gb-star-on goog-inline-block"></span><span class="gb-star-off goog-inline-block"></span></a> <span class="num-ratings"><a href="https://books.google.fr/books?id=nTrDoyAO33kC&hl=fr&sitesec=reviews" class="sbs-count secondary"><span class="count">3</span> Avis</a></span></div></div><div id=synopsis><div id=synopsis-window><div id=synopsistext dir=ltr class="sa">Integrating the procedural and conceptual approaches of teaching an introductory accounting course, this reference illustrates the concepts that underpin the application of accounting theory. Utilizing the pedagogical philosophy of the concepts model, this study influences the proper order of topics as well as the teaching methods being practiced. Featuring financial extracts from listed companies and highlighting key definitions, this resource also includes updated Generally Accepted Accounting Practice statements as well as detailed exercises and examples.</div></div></div><div class="search_box_wrapper"><form action=/books id=search_form style="margin:0px;padding:0px;" method=get> <input type=hidden name="hl" value="fr"><input type=hidden name="id" value="nTrDoyAO33kC"><table cellpadding=0 cellspacing=0 class="swv-table"><tr><td class="swv-td-search"><span><input id=search_form_input type=text maxlength=1024 class="text_flat swv-input-search" aria-label="Rechercher dans ce livre" name=q value="" title="Chercher dedans" accesskey=i></span></td><td class="swv-td-space"><div> </div></td><td><input type=submit value="Chercher dedans"></td></tr></table><script type="text/javascript">if (window['_OC_autoDir']) {_OC_autoDir('search_form_input');}</script></form><div id="preview-link"><a href="https://books.google.fr/books?id=nTrDoyAO33kC&printsec=frontcover&hl=fr" class="primary"><span dir=ltr>Aperçu du livre</span> »</a></div></div></td> </tr></table><div id="summary-second-column"></div></div></div></div></div><div class=vertical_module_list_row><h3 class=about_title><a name="reviews_ge_anchor"></a>Avis des internautes <span class='dash'>-</span> <a href='https://www.google.com/accounts/Login?service=print&continue=https://books.google.fr/books%3Fop%3Dlookup%26id%3DnTrDoyAO33kC%26continue%3Dhttps://books.google.fr/books%253Fid%253DnTrDoyAO33kC%2526hl%253Dfr%26hl%3Dfr&hl=fr' class='primary write-review' id='write-review-link'>Rédiger un commentaire</a></h3><div id=reviews_ge class=about_content><div id=reviews_ge_v><div id="histogram-container"></div><div>Aucun commentaire n'a été trouvé aux emplacements habituels.</div></div></div></div><div class=vertical_module_list_row><h3 class=about_title><a name="selected_pages_anchor"></a>Pages sélectionnées</h3><div id=selected_pages class=about_content><div id=selected_pages_v><div class="selectedpagesthumbnail"><a href="https://books.google.fr/books?id=nTrDoyAO33kC&pg=PR1&hl=fr&source=gbs_selected_pages&cad=2" ><img src="https://books.google.fr/books/content?id=nTrDoyAO33kC&pg=PR1&img=1&zoom=1&sig=ACfU3U3ma1mg0y-FeEiDEeyBNHUl8BkCiA" alt="Page de titre" title="Page de titre" height="160" border="1"></a><br/><a class="primary" href="https://books.google.fr/books?id=nTrDoyAO33kC&pg=PR1&hl=fr&source=gbs_selected_pages&cad=2" >Page de titre</a></div><div class="selectedpagesthumbnail"><a href="https://books.google.fr/books?id=nTrDoyAO33kC&pg=PR3&hl=fr&source=gbs_selected_pages&cad=2" ><img src="https://books.google.fr/books/content?id=nTrDoyAO33kC&pg=PR3&img=1&zoom=1&sig=ACfU3U2cXZPJ27KKqS4XNnDUiVt4cyZBGQ" alt="Table des matières" title="Table des matières" height="160" border="1"></a><br/><a class="primary" href="https://books.google.fr/books?id=nTrDoyAO33kC&pg=PR3&hl=fr&source=gbs_selected_pages&cad=2" >Table des matières</a></div><div class="selectedpagesthumbnail"><a href="https://books.google.fr/books?id=nTrDoyAO33kC&pg=PA617&hl=fr&source=gbs_selected_pages&cad=2" ><img src="https://books.google.fr/books/content?id=nTrDoyAO33kC&pg=PA617&img=1&zoom=1&sig=ACfU3U1Jw2QDdvZ0ozLPF0teDaDMAETKHQ" alt="Index" title="Index" height="160" border="1"></a><br/><a class="primary" href="https://books.google.fr/books?id=nTrDoyAO33kC&pg=PA617&hl=fr&source=gbs_selected_pages&cad=2" >Index</a></div><div style="clear:both;"></div></div></div></div><div class=vertical_module_list_row><h3 class=about_title><a name="toc_anchor"></a>Table des matières</h3><div id=toc class=about_content><div id=toc_v><div class="first_toc_column"><div class="first_toc_pad"><table><tr><td class="toc_entry"><div class="toc_entry"><span style="white-space:nowrap"><span dir=ltr>Part </span></span></div></td><td class="toc_number" align=right>1</td></tr><tr><td class="toc_border">  </td><td class="toc_border"></td></tr><tr><td class="toc_entry"><div class="toc_entry"><span style="white-space:nowrap"><span dir=ltr>The Accounting Equation and the Analysis of Transactions </span></span></div></td><td class="toc_number" align=right>20</td></tr><tr><td class="toc_border">  </td><td class="toc_border"></td></tr><tr><td class="toc_entry"><div class="toc_entry"><span style="white-space:nowrap"><span dir=ltr>Part 2 </span></span></div></td><td class="toc_number" align=right>45</td></tr><tr><td class="toc_border">  </td><td class="toc_border"></td></tr><tr><td class="toc_entry"><div class="toc_entry"><span style="white-space:nowrap"><span dir=ltr>Part 3 </span></span></div></td><td class="toc_number" align=right>185</td></tr><tr><td class="toc_border">  </td><td class="toc_border"></td></tr><tr><td class="toc_entry"><div class="toc_entry"><span style="white-space:nowrap">185 </span></div></td><td class="toc_number" align=right>250</td></tr><tr><td class="toc_border">  </td><td class="toc_border"></td></tr></table></div></div><div class="second_toc_column"><div class="second_toc_pad"><table><tr><td class="toc_entry"><div class="toc_entry"><span style="white-space:nowrap"><span dir=ltr>Part 4 </span></span></div></td><td class="toc_number" align=right>261</td></tr><tr><td class="toc_border">  </td><td class="toc_border"></td></tr><tr><td class="toc_entry"><div class="toc_entry"><span style="white-space:nowrap">12 </span></div></td><td class="toc_number" align=right>288</td></tr><tr><td class="toc_border">  </td><td class="toc_border"></td></tr><tr><td class="toc_entry"><div class="toc_entry"><span style="white-space:nowrap"><span dir=ltr>Owners Equity </span></span></div></td><td class="toc_number" align=right>382</td></tr><tr><td class="toc_border">  </td><td class="toc_border"></td></tr><tr><td class="toc_entry"><div class="toc_entry"><span style="white-space:nowrap"><span dir=ltr>Part 6 </span></span></div></td><td class="toc_number" align=right>531</td></tr><tr><td class="toc_border">  </td><td class="toc_border"></td></tr><tr><td class="toc_entry"><div class="toc_entry"><a class="primary" href="https://books.google.fr/books?id=nTrDoyAO33kC&printsec=copyright&hl=fr" ><span title="Droits d'auteur" style="white-space:nowrap"><span dir=ltr>Droits d'auteur</span></span></a></div></td><td class="toc_number" align=right></td></tr><tr><td class="toc_border">  </td><td class="toc_border"></td></tr></table></div></div><br style="clear:both;"/></div><div style="clear:left; height:1em"></div></div></div><div class=vertical_module_list_row><h3 class=about_title><a name="word_cloud_anchor"></a>Expressions et termes fréquents</h3><div id=word_cloud class=about_content><div id=word_cloud_v><style type="text/css">.cloud9 {color: #7777cc;font-size: 10px;}.cloud8 {color: #6963CC;font-size: 10.5px;}.cloud7 {color: #6057CC;font-size: 11px;}.cloud6 {color: #574BCC;font-size: 11.5px;}.cloud5 {color: #4E3DCC;font-size: 12px;}.cloud4 {color: #4632CC;font-size: 14px;}.cloud3 {color: #3D26CC;font-size: 16px;}.cloud2 {color: #341ACC;font-size: 18px;}.cloud1 {color: #2B0DCC;font-size: 20px;}.cloud0 {color: #2200CC;font-size: 22px;}.cloud {margin-top: 4px;line-height: 24px;}.cloud a {margin-right: 6px;text-decoration: none;}.cloud a:hover {text-decoration: underline;}</style><div class=cloud><a href="https://books.google.fr/books?id=nTrDoyAO33kC&q=31+December&hl=fr&source=gbs_word_cloud_r&cad=4"  class="cloud9"><span dir=ltr>31 December</span></a> <a href="https://books.google.fr/books?id=nTrDoyAO33kC&q=accounting+equation&hl=fr&source=gbs_word_cloud_r&cad=4"  class="cloud9"><span dir=ltr>accounting equation</span></a> <a href="https://books.google.fr/books?id=nTrDoyAO33kC&q=Accounts+payable&hl=fr&source=gbs_word_cloud_r&cad=4"  class="cloud5"><span dir=ltr>Accounts payable</span></a> <a href="https://books.google.fr/books?id=nTrDoyAO33kC&q=Accounts+receivable&hl=fr&source=gbs_word_cloud_r&cad=4"  class="cloud5"><span dir=ltr>Accounts receivable</span></a> <a href="https://books.google.fr/books?id=nTrDoyAO33kC&q=Accumulated&hl=fr&source=gbs_word_cloud_r&cad=4"  class="cloud8"><span dir=ltr>Accumulated</span></a> <a href="https://books.google.fr/books?id=nTrDoyAO33kC&q=activities&hl=fr&source=gbs_word_cloud_r&cad=4"  class="cloud7"><span dir=ltr>activities</span></a> <a href="https://books.google.fr/books?id=nTrDoyAO33kC&q=adjusting&hl=fr&source=gbs_word_cloud_r&cad=4"  class="cloud7"><span dir=ltr>adjusting</span></a> <a href="https://books.google.fr/books?id=nTrDoyAO33kC&q=amount&hl=fr&source=gbs_word_cloud_r&cad=4"  class="cloud1"><span dir=ltr>amount</span></a> <a href="https://books.google.fr/books?id=nTrDoyAO33kC&q=analysis&hl=fr&source=gbs_word_cloud_r&cad=4"  class="cloud8"><span dir=ltr>analysis</span></a> <a href="https://books.google.fr/books?id=nTrDoyAO33kC&q=asset&hl=fr&source=gbs_word_cloud_r&cad=4"  class="cloud0"><span dir=ltr>asset</span></a> <a href="https://books.google.fr/books?id=nTrDoyAO33kC&q=Balance&hl=fr&source=gbs_word_cloud_r&cad=4"  class="cloud0"><span dir=ltr>Balance</span></a> <a href="https://books.google.fr/books?id=nTrDoyAO33kC&q=Balance+b/d&hl=fr&source=gbs_word_cloud_r&cad=4"  class="cloud6"><span dir=ltr>Balance b/d</span></a> <a href="https://books.google.fr/books?id=nTrDoyAO33kC&q=Bank&hl=fr&source=gbs_word_cloud_r&cad=4"  class="cloud1"><span dir=ltr>Bank</span></a> <a href="https://books.google.fr/books?id=nTrDoyAO33kC&q=basis&hl=fr&source=gbs_word_cloud_r&cad=4"  class="cloud7"><span dir=ltr>basis</span></a> <a href="https://books.google.fr/books?id=nTrDoyAO33kC&q=business+entity&hl=fr&source=gbs_word_cloud_r&cad=4"  class="cloud8"><span dir=ltr>business entity</span></a> <a href="https://books.google.fr/books?id=nTrDoyAO33kC&q=calculated&hl=fr&source=gbs_word_cloud_r&cad=4"  class="cloud7"><span dir=ltr>calculated</span></a> <a href="https://books.google.fr/books?id=nTrDoyAO33kC&q=capital&hl=fr&source=gbs_word_cloud_r&cad=4"  class="cloud2"><span dir=ltr>capital</span></a> <a href="https://books.google.fr/books?id=nTrDoyAO33kC&q=carrying&hl=fr&source=gbs_word_cloud_r&cad=4"  class="cloud9"><span dir=ltr>carrying</span></a> <a href="https://books.google.fr/books?id=nTrDoyAO33kC&q=cash+flows&hl=fr&source=gbs_word_cloud_r&cad=4"  class="cloud7"><span dir=ltr>cash flows</span></a> <a href="https://books.google.fr/books?id=nTrDoyAO33kC&q=changes&hl=fr&source=gbs_word_cloud_r&cad=4"  class="cloud7"><span dir=ltr>changes</span></a> <a href="https://books.google.fr/books?id=nTrDoyAO33kC&q=Chapter&hl=fr&source=gbs_word_cloud_r&cad=4"  class="cloud6"><span dir=ltr>Chapter</span></a> <a href="https://books.google.fr/books?id=nTrDoyAO33kC&q=column&hl=fr&source=gbs_word_cloud_r&cad=4"  class="cloud7"><span dir=ltr>column</span></a> <a href="https://books.google.fr/books?id=nTrDoyAO33kC&q=comprehensive+income&hl=fr&source=gbs_word_cloud_r&cad=4"  class="cloud8"><span dir=ltr>comprehensive income</span></a> <a href="https://books.google.fr/books?id=nTrDoyAO33kC&q=Computer&hl=fr&source=gbs_word_cloud_r&cad=4"  class="cloud5"><span dir=ltr>Computer</span></a> <a href="https://books.google.fr/books?id=nTrDoyAO33kC&q=contribution&hl=fr&source=gbs_word_cloud_r&cad=4"  class="cloud9"><span dir=ltr>contribution</span></a> <a href="https://books.google.fr/books?id=nTrDoyAO33kC&q=cost+of+sales&hl=fr&source=gbs_word_cloud_r&cad=4"  class="cloud5"><span dir=ltr>cost of sales</span></a> <a href="https://books.google.fr/books?id=nTrDoyAO33kC&q=customers&hl=fr&source=gbs_word_cloud_r&cad=4"  class="cloud6"><span dir=ltr>customers</span></a> <a href="https://books.google.fr/books?id=nTrDoyAO33kC&q=Date+Details&hl=fr&source=gbs_word_cloud_r&cad=4"  class="cloud6"><span dir=ltr>Date Details</span></a> <a href="https://books.google.fr/books?id=nTrDoyAO33kC&q=debit&hl=fr&source=gbs_word_cloud_r&cad=4"  class="cloud6"><span dir=ltr>debit</span></a> <a href="https://books.google.fr/books?id=nTrDoyAO33kC&q=debts&hl=fr&source=gbs_word_cloud_r&cad=4"  class="cloud8"><span dir=ltr>debts</span></a> <a href="https://books.google.fr/books?id=nTrDoyAO33kC&q=decrease&hl=fr&source=gbs_word_cloud_r&cad=4"  class="cloud7"><span dir=ltr>decrease</span></a> <a href="https://books.google.fr/books?id=nTrDoyAO33kC&q=deposit&hl=fr&source=gbs_word_cloud_r&cad=4"  class="cloud9"><span dir=ltr>deposit</span></a> <a href="https://books.google.fr/books?id=nTrDoyAO33kC&q=depreciation&hl=fr&source=gbs_word_cloud_r&cad=4"  class="cloud4"><span dir=ltr>depreciation</span></a> <a href="https://books.google.fr/books?id=nTrDoyAO33kC&q=determined&hl=fr&source=gbs_word_cloud_r&cad=4"  class="cloud9"><span dir=ltr>determined</span></a> <a href="https://books.google.fr/books?id=nTrDoyAO33kC&q=discount&hl=fr&source=gbs_word_cloud_r&cad=4"  class="cloud9"><span dir=ltr>discount</span></a> <a href="https://books.google.fr/books?id=nTrDoyAO33kC&q=distributions&hl=fr&source=gbs_word_cloud_r&cad=4"  class="cloud6"><span dir=ltr>distributions</span></a> <a href="https://books.google.fr/books?id=nTrDoyAO33kC&q=dividend&hl=fr&source=gbs_word_cloud_r&cad=4"  class="cloud8"><span dir=ltr>dividend</span></a> <a href="https://books.google.fr/books?id=nTrDoyAO33kC&q=earned&hl=fr&source=gbs_word_cloud_r&cad=4"  class="cloud6"><span dir=ltr>earned</span></a> <a href="https://books.google.fr/books?id=nTrDoyAO33kC&q=economic&hl=fr&source=gbs_word_cloud_r&cad=4"  class="cloud9"><span dir=ltr>economic</span></a> <a href="https://books.google.fr/books?id=nTrDoyAO33kC&q=effect&hl=fr&source=gbs_word_cloud_r&cad=4"  class="cloud8"><span dir=ltr>effect</span></a> <a href="https://books.google.fr/books?id=nTrDoyAO33kC&q=enterprise&hl=fr&source=gbs_word_cloud_r&cad=4"  class="cloud7"><span dir=ltr>enterprise</span></a> <a href="https://books.google.fr/books?id=nTrDoyAO33kC&q=entry&hl=fr&source=gbs_word_cloud_r&cad=4"  class="cloud3"><span dir=ltr>entry</span></a> <a href="https://books.google.fr/books?id=nTrDoyAO33kC&q=equipment&hl=fr&source=gbs_word_cloud_r&cad=4"  class="cloud8"><span dir=ltr>equipment</span></a> <a href="https://books.google.fr/books?id=nTrDoyAO33kC&q=example&hl=fr&source=gbs_word_cloud_r&cad=4"  class="cloud5"><span dir=ltr>example</span></a> <a href="https://books.google.fr/books?id=nTrDoyAO33kC&q=expense&hl=fr&source=gbs_word_cloud_r&cad=4"  class="cloud0"><span dir=ltr>expense</span></a> <a href="https://books.google.fr/books?id=nTrDoyAO33kC&q=financial+position&hl=fr&source=gbs_word_cloud_r&cad=4"  class="cloud4"><span dir=ltr>financial position</span></a> <a href="https://books.google.fr/books?id=nTrDoyAO33kC&q=financial+statements&hl=fr&source=gbs_word_cloud_r&cad=4"  class="cloud7"><span dir=ltr>financial statements</span></a> <a href="https://books.google.fr/books?id=nTrDoyAO33kC&q=funds&hl=fr&source=gbs_word_cloud_r&cad=4"  class="cloud8"><span dir=ltr>funds</span></a> <a href="https://books.google.fr/books?id=nTrDoyAO33kC&q=future&hl=fr&source=gbs_word_cloud_r&cad=4"  class="cloud8"><span dir=ltr>future</span></a> <a href="https://books.google.fr/books?id=nTrDoyAO33kC&q=included&hl=fr&source=gbs_word_cloud_r&cad=4"  class="cloud7"><span dir=ltr>included</span></a> <a href="https://books.google.fr/books?id=nTrDoyAO33kC&q=income+statement&hl=fr&source=gbs_word_cloud_r&cad=4"  class="cloud7"><span dir=ltr>income statement</span></a> <a href="https://books.google.fr/books?id=nTrDoyAO33kC&q=increase&hl=fr&source=gbs_word_cloud_r&cad=4"  class="cloud5"><span dir=ltr>increase</span></a> <a href="https://books.google.fr/books?id=nTrDoyAO33kC&q=interest&hl=fr&source=gbs_word_cloud_r&cad=4"  class="cloud2"><span dir=ltr>interest</span></a> <a href="https://books.google.fr/books?id=nTrDoyAO33kC&q=internal&hl=fr&source=gbs_word_cloud_r&cad=4"  class="cloud9"><span dir=ltr>internal</span></a> <a href="https://books.google.fr/books?id=nTrDoyAO33kC&q=inventory&hl=fr&source=gbs_word_cloud_r&cad=4"  class="cloud0"><span dir=ltr>inventory</span></a> <a href="https://books.google.fr/books?id=nTrDoyAO33kC&q=investment&hl=fr&source=gbs_word_cloud_r&cad=4"  class="cloud7"><span dir=ltr>investment</span></a> <a href="https://books.google.fr/books?id=nTrDoyAO33kC&q=issue&hl=fr&source=gbs_word_cloud_r&cad=4"  class="cloud7"><span dir=ltr>issue</span></a> <a href="https://books.google.fr/books?id=nTrDoyAO33kC&q=January&hl=fr&source=gbs_word_cloud_r&cad=4"  class="cloud7"><span dir=ltr>January</span></a> <a href="https://books.google.fr/books?id=nTrDoyAO33kC&q=journal&hl=fr&source=gbs_word_cloud_r&cad=4"  class="cloud4"><span dir=ltr>journal</span></a> <a href="https://books.google.fr/books?id=nTrDoyAO33kC&q=L/Dr&hl=fr&source=gbs_word_cloud_r&cad=4"  class="cloud8"><span dir=ltr>L/Dr</span></a> <a href="https://books.google.fr/books?id=nTrDoyAO33kC&q=ledger&hl=fr&source=gbs_word_cloud_r&cad=4"  class="cloud5"><span dir=ltr>ledger</span></a> <a href="https://books.google.fr/books?id=nTrDoyAO33kC&q=liability&hl=fr&source=gbs_word_cloud_r&cad=4"  class="cloud2"><span dir=ltr>liability</span></a> <a href="https://books.google.fr/books?id=nTrDoyAO33kC&q=Limited&hl=fr&source=gbs_word_cloud_r&cad=4"  class="cloud7"><span dir=ltr>Limited</span></a> <a href="https://books.google.fr/books?id=nTrDoyAO33kC&q=loan&hl=fr&source=gbs_word_cloud_r&cad=4"  class="cloud7"><span dir=ltr>loan</span></a> <a href="https://books.google.fr/books?id=nTrDoyAO33kC&q=loss&hl=fr&source=gbs_word_cloud_r&cad=4"  class="cloud6"><span dir=ltr>loss</span></a> <a href="https://books.google.fr/books?id=nTrDoyAO33kC&q=March&hl=fr&source=gbs_word_cloud_r&cad=4"  class="cloud1"><span dir=ltr>March</span></a> <a href="https://books.google.fr/books?id=nTrDoyAO33kC&q=measurement&hl=fr&source=gbs_word_cloud_r&cad=4"  class="cloud8"><span dir=ltr>measurement</span></a> <a href="https://books.google.fr/books?id=nTrDoyAO33kC&q=month&hl=fr&source=gbs_word_cloud_r&cad=4"  class="cloud7"><span dir=ltr>month</span></a> <a href="https://books.google.fr/books?id=nTrDoyAO33kC&q=operating&hl=fr&source=gbs_word_cloud_r&cad=4"  class="cloud6"><span dir=ltr>operating</span></a> <a href="https://books.google.fr/books?id=nTrDoyAO33kC&q=owner%27s+equity&hl=fr&source=gbs_word_cloud_r&cad=4"  class="cloud6"><span dir=ltr>owner's equity</span></a> <a href="https://books.google.fr/books?id=nTrDoyAO33kC&q=paid&hl=fr&source=gbs_word_cloud_r&cad=4"  class="cloud3"><span dir=ltr>paid</span></a> <a href="https://books.google.fr/books?id=nTrDoyAO33kC&q=partnership&hl=fr&source=gbs_word_cloud_r&cad=4"  class="cloud6"><span dir=ltr>partnership</span></a> <a href="https://books.google.fr/books?id=nTrDoyAO33kC&q=payments&hl=fr&source=gbs_word_cloud_r&cad=4"  class="cloud6"><span dir=ltr>payments</span></a> <a href="https://books.google.fr/books?id=nTrDoyAO33kC&q=period&hl=fr&source=gbs_word_cloud_r&cad=4"  class="cloud1"><span dir=ltr>period</span></a> <a href="https://books.google.fr/books?id=nTrDoyAO33kC&q=prepared&hl=fr&source=gbs_word_cloud_r&cad=4"  class="cloud4"><span dir=ltr>prepared</span></a> <a href="https://books.google.fr/books?id=nTrDoyAO33kC&q=present&hl=fr&source=gbs_word_cloud_r&cad=4"  class="cloud7"><span dir=ltr>present</span></a> <a href="https://books.google.fr/books?id=nTrDoyAO33kC&q=profit&hl=fr&source=gbs_word_cloud_r&cad=4"  class="cloud1"><span dir=ltr>profit</span></a> <a href="https://books.google.fr/books?id=nTrDoyAO33kC&q=purchased&hl=fr&source=gbs_word_cloud_r&cad=4"  class="cloud2"><span dir=ltr>purchased</span></a> <a href="https://books.google.fr/books?id=nTrDoyAO33kC&q=R/Cr&hl=fr&source=gbs_word_cloud_r&cad=4"  class="cloud9"><span dir=ltr>R/Cr</span></a> <a href="https://books.google.fr/books?id=nTrDoyAO33kC&q=ratio&hl=fr&source=gbs_word_cloud_r&cad=4"  class="cloud8"><span dir=ltr>ratio</span></a> <a href="https://books.google.fr/books?id=nTrDoyAO33kC&q=receipts&hl=fr&source=gbs_word_cloud_r&cad=4"  class="cloud8"><span dir=ltr>receipts</span></a> <a href="https://books.google.fr/books?id=nTrDoyAO33kC&q=recognised&hl=fr&source=gbs_word_cloud_r&cad=4"  class="cloud6"><span dir=ltr>recognised</span></a> <a href="https://books.google.fr/books?id=nTrDoyAO33kC&q=recorded&hl=fr&source=gbs_word_cloud_r&cad=4"  class="cloud2"><span dir=ltr>recorded</span></a> <a href="https://books.google.fr/books?id=nTrDoyAO33kC&q=reflect&hl=fr&source=gbs_word_cloud_r&cad=4"  class="cloud8"><span dir=ltr>reflect</span></a> <a href="https://books.google.fr/books?id=nTrDoyAO33kC&q=relating&hl=fr&source=gbs_word_cloud_r&cad=4"  class="cloud8"><span dir=ltr>relating</span></a> <a href="https://books.google.fr/books?id=nTrDoyAO33kC&q=rent&hl=fr&source=gbs_word_cloud_r&cad=4"  class="cloud8"><span dir=ltr>rent</span></a> <a href="https://books.google.fr/books?id=nTrDoyAO33kC&q=reporting&hl=fr&source=gbs_word_cloud_r&cad=4"  class="cloud7"><span dir=ltr>reporting</span></a> <a href="https://books.google.fr/books?id=nTrDoyAO33kC&q=represents&hl=fr&source=gbs_word_cloud_r&cad=4"  class="cloud8"><span dir=ltr>represents</span></a> <a href="https://books.google.fr/books?id=nTrDoyAO33kC&q=reserve&hl=fr&source=gbs_word_cloud_r&cad=4"  class="cloud8"><span dir=ltr>reserve</span></a> <a href="https://books.google.fr/books?id=nTrDoyAO33kC&q=result&hl=fr&source=gbs_word_cloud_r&cad=4"  class="cloud7"><span dir=ltr>result</span></a> <a href="https://books.google.fr/books?id=nTrDoyAO33kC&q=revaluation&hl=fr&source=gbs_word_cloud_r&cad=4"  class="cloud8"><span dir=ltr>revaluation</span></a> <a href="https://books.google.fr/books?id=nTrDoyAO33kC&q=Salaries&hl=fr&source=gbs_word_cloud_r&cad=4"  class="cloud9"><span dir=ltr>Salaries</span></a> <a href="https://books.google.fr/books?id=nTrDoyAO33kC&q=selling&hl=fr&source=gbs_word_cloud_r&cad=4"  class="cloud9"><span dir=ltr>selling</span></a> <a href="https://books.google.fr/books?id=nTrDoyAO33kC&q=shares&hl=fr&source=gbs_word_cloud_r&cad=4"  class="cloud2"><span dir=ltr>shares</span></a> <a href="https://books.google.fr/books?id=nTrDoyAO33kC&q=side&hl=fr&source=gbs_word_cloud_r&cad=4"  class="cloud6"><span dir=ltr>side</span></a> <a href="https://books.google.fr/books?id=nTrDoyAO33kC&q=Simon&hl=fr&source=gbs_word_cloud_r&cad=4"  class="cloud7"><span dir=ltr>Simon</span></a> <a href="https://books.google.fr/books?id=nTrDoyAO33kC&q=Smart+Concepts&hl=fr&source=gbs_word_cloud_r&cad=4"  class="cloud5"><span dir=ltr>Smart Concepts</span></a> <a href="https://books.google.fr/books?id=nTrDoyAO33kC&q=sold&hl=fr&source=gbs_word_cloud_r&cad=4"  class="cloud7"><span dir=ltr>sold</span></a> <a href="https://books.google.fr/books?id=nTrDoyAO33kC&q=statement+of+financial&hl=fr&source=gbs_word_cloud_r&cad=4"  class="cloud6"><span dir=ltr>statement of financial</span></a> <a href="https://books.google.fr/books?id=nTrDoyAO33kC&q=suppliers&hl=fr&source=gbs_word_cloud_r&cad=4"  class="cloud7"><span dir=ltr>suppliers</span></a> <a href="https://books.google.fr/books?id=nTrDoyAO33kC&q=supplies&hl=fr&source=gbs_word_cloud_r&cad=4"  class="cloud8"><span dir=ltr>supplies</span></a> <a href="https://books.google.fr/books?id=nTrDoyAO33kC&q=trading&hl=fr&source=gbs_word_cloud_r&cad=4"  class="cloud7"><span dir=ltr>trading</span></a> <a href="https://books.google.fr/books?id=nTrDoyAO33kC&q=transactions&hl=fr&source=gbs_word_cloud_r&cad=4"  class="cloud2"><span dir=ltr>transactions</span></a> <a href="https://books.google.fr/books?id=nTrDoyAO33kC&q=transferred&hl=fr&source=gbs_word_cloud_r&cad=4"  class="cloud7"><span dir=ltr>transferred</span></a> <a href="https://books.google.fr/books?id=nTrDoyAO33kC&q=trial+balance&hl=fr&source=gbs_word_cloud_r&cad=4"  class="cloud9"><span dir=ltr>trial balance</span></a></div></div></div></div><div class=vertical_module_list_row><h3 class=about_title><a name="about_author_anchor"></a>À propos de l'auteur <span style="color:#666; font-weight:normal">(2009)</span></h3><div id=about_author class=about_content><div id=about_author_v><div class=textmodulecontent><b>D. L. Kolitz</b> is an associate professor in the school of accountancy at the University of the Witwatersrand. <b>A. B. Quinn</b> is the joint managing director at Core People, Ltd. and external examiner in the school of accountancy at the University of the Witwatersrand. <b>G. A. McAllister</b> is on the faculty of commerce, law, and management in the school of accountancy at the University of the Witwatersrand.</div></div></div></div><div class=vertical_module_list_row><h3 class="about_title">Informations bibliographiques</h3><div class="about_content" id="metadata_content" style="padding-bottom:.3em"><div class="metadata_sectionwrap"><div class="qrcode_content"><a href="https://chart.googleapis.com/chart?chs=400x400&cht=qr&chl=https://books.google.fr/books?id=nTrDoyAO33kC&source=qrcode"><img src="https://chart.googleapis.com/chart?chs=150x150&cht=qr&chl=https://books.google.fr/books?id=nTrDoyAO33kC&source=qrcode" alt="QR code for Concepts-Based Introduction to Financial Accounting"title="Concepts-Based Introduction to Financial Accounting"width="150" height="150"></a></div><table id="metadata_content_table"><tr class="metadata_row"><td class="metadata_label">Titre</td><td class="metadata_value"><span dir=ltr>Concepts-Based Introduction to Financial Accounting</span></td></tr><tr class="metadata_row"><td class="metadata_label"><span dir=ltr>Auteurs</span></td><td class="metadata_value"><a class="primary" href="https://www.google.fr/search?hl=fr&tbo=p&tbm=bks&q=inauthor:%22David+L.+Kolitz%22&source=gbs_metadata_r&cad=6"><span dir=ltr>David L. Kolitz</span></a>, <a class="primary" href="https://www.google.fr/search?hl=fr&tbo=p&tbm=bks&q=inauthor:%22A.+B.+Quinn%22&source=gbs_metadata_r&cad=6"><span dir=ltr>A. B. Quinn</span></a>, <a class="primary" href="https://www.google.fr/search?hl=fr&tbo=p&tbm=bks&q=inauthor:%22Gavin+McAllister%22&source=gbs_metadata_r&cad=6"><span dir=ltr>Gavin McAllister</span></a></td></tr><tr class="metadata_row"><td class="metadata_label"><span dir=ltr>Édition</span></td><td class="metadata_value"><span dir=ltr>illustrée</span></td></tr><tr class="metadata_row"><td class="metadata_label"><span dir=ltr>Éditeur</span></td><td class="metadata_value"><span dir=ltr>Juta and Company Ltd, 2009</span></td></tr><tr class="metadata_row"><td class="metadata_label"><span dir=ltr>ISBN</span></td><td class="metadata_value"><span dir=ltr>0702177490, 9780702177491</span></td></tr><tr class="metadata_row"><td class="metadata_label"><span dir=ltr>Longueur</span></td><td class="metadata_value"><span dir=ltr>624 pages</span></td></tr><tr class="metadata_row"><td> </td><td> </td></tr><tr class="metadata_row"><td class="metadata_label"><span dir=ltr>Exporter la citation</span></td><td class="metadata_value"><a class="gb-button " href="https://books.google.fr/books/download/Concepts_Based_Introduction_to_Financial.bibtex?id=nTrDoyAO33kC&hl=fr&output=bibtex"><span dir=ltr>BiBTeX</span></a> <a class="gb-button " href="https://books.google.fr/books/download/Concepts_Based_Introduction_to_Financial.enw?id=nTrDoyAO33kC&hl=fr&output=enw"><span dir=ltr>EndNote</span></a> <a class="gb-button " href="https://books.google.fr/books/download/Concepts_Based_Introduction_to_Financial.ris?id=nTrDoyAO33kC&hl=fr&output=ris"><span dir=ltr>RefMan</span></a></td></tr></table></div><div style="clear:both"></div></div></div><script>_OC_addFlags({Host:"https://books.google.fr/", IsBooksUnifiedLeftNavEnabled:1, IsZipitFolderCollectionEnabled:1, IsBrowsingHistoryEnabled:1, IsBooksRentalEnabled:1});_OC_Run({"is_cobrand":false,"sign_in_url":"https://www.google.com/accounts/Login?service=print\u0026continue=https://books.google.fr/books%3Fid%3DnTrDoyAO33kC%26hl%3Dfr\u0026hl=fr"}, {"volume_id":"nTrDoyAO33kC","is_ebook":false,"volumeresult":{"has_flowing_text":false,"has_scanned_text":true,"can_download_pdf":false,"can_download_epub":false,"is_pdf_drm_enabled":false,"is_epub_drm_enabled":false},"sample_url":"https://play.google.com/books/reader?id=nTrDoyAO33kC\u0026hl=fr\u0026printsec=frontcover\u0026source=gbs_atb_hover","is_browsable":true,"is_public_domain":false}, {});</script><div id="footer_table" style="font-size:83%;text-align:center;position:relative;top:20px;height:4.5em;margin-top:2em"><div style="margin-bottom:8px"><a href="/intl/fr/googlebooks/about.html"><nobr><nobr>À propos de Google Livres</nobr></nobr></a> - <a href="/intl/fr/googlebooks/privacy.html"><nobr><nobr>Règles de confidentialité</nobr></nobr></a> - <a href="/intl/fr/googlebooks/tos.html"><nobr><nobr>Conditions d' utilisation</nobr></nobr></a> - <a href="http://books.google.de/support/partner/?hl=fr-FR"><nobr><nobr>Informations destinées aux éditeurs</nobr></nobr></a> - <a href="http://books.google.de/support/answer/180577?hl=fr-FR&url=https://books.google.fr/books?id=nTrDoyAO33kC&hl=fr&v=nTrDoyAO33kC&is=atb"><nobr><nobr>Signaler un problème</nobr></nobr></a> - <a href="http://books.google.de/support/topic/4359341?hl=fr-FR"><nobr><nobr>Aide</nobr></nobr></a> - <a href="https://www.google.fr/search?hl=fr"><nobr><nobr>Accueil Google</nobr></nobr></a></div></div><script>window.ga=window.ga||function(){(ga.q=ga.q||[]).push(arguments)};ga.l=+new Date;ga('create', 'UA-18010-1', 'auto');ga('send', 'pageview');</script><script async src='https://www.google-analytics.com/analytics.js'></script></div></div></div><script>(function() {var href = window.location.href;if (href.indexOf('?') !== -1) {var parameters = href.split('?')[1].split('&');for (var i = 0; i < parameters.length; i++) {var param = parameters[i].split('=');if (param[0] == 'focus') {var elem = document.getElementById(param[1]);if (elem) {elem.focus();}}}}})();</script>

HEADER-CODE:


HTTP/1.0 200 OK
Date: Tue, 05 May 2020 20:27:43 GMT
Expires: Tue, 05 May 2020 20:27:43 GMT
Cache-Control: private, max-age=0
X-Frame-Options: SAMEORIGIN
X-XSS-Protection: 1; mode=block
Strict-Transport-Security: max-age=604800
Content-Type: text/html; charset=ISO-8859-1
P3P: CP="This is not a P3P policy! See g.co/p3phelp for more info."
X-Content-Type-Options: nosniff
Server: OFE/0.1
Set-Cookie: NID=203=a1fQKEs1GhcNMBCdySVCih10T44EimOVUfn6ILPwFELDtUxYITGkIG7cf-IwYepD4P6i75M-AnMPTQGkTW4drWrmKhdL4G5oZH_6_hjlSUg9OjAflYt2OKUUDLSeOPvJTR5nj-qk8Uq00R07DmcRYTZMufTB1bGMUuCjt8Jknio; expires=Wed, 04-Nov-2020 20:27:43 GMT; path=/; domain=.google.fr; HttpOnly
Alt-Svc: h3-Q050=":443"; ma=2592000,h3-Q049=":443"; ma=2592000,h3-Q048=":443"; ma=2592000,h3-Q046=":443"; ma=2592000,h3-Q043=":443"; ma=2592000,quic=":443"; ma=2592000; v="46,43"

IP 172.217.23.174 books.google.fr

Website:books.google.fr
IP:172.217.23.174
County:DE Germany
Region:HE Hesse
City:60313 Frankfurt am Main
Timezone:Europe/Berlin
html
html5
CSS
CSS3
CSS GRID
Java
https://www.radio.de/s/wmse | Team | Wirtschaftsförderung Mecklenburgische Seenplatte | https://www.wm.de/de/wmse/unternehmen/standorte.html | Jug Handle Creek Farm & Nature Center – A non-profit, nature & educational center, with overnight facility | How to make Easter special this year for your kids - Direct Sales, Party Plan and Network Marketing Companies Member Article By Jennifer Darley | https://www.gog.com/forum/mafia/mafia_iii_bug_classic_outfit_il_duca_disappeared | Linux | Presentation Design | A Friend Agency | Switzerland | Der Name Anjay und seine Namensbedeutung | APHSA National Health and Human Services 2018 Summit | National Council on Crime & Delinquency | https://verialg.iti.kit.edu/download/DP-01.pdf | Blundon, West Virginia - Wikipedia | Englisch ⇔ Deutsch Wörterbuch - leo.org: Startseite | Dula International - | ALZFORUM | NETWORKING FOR A CURE | https://ecs.struktol.net/pdf/Brochure_Antifoams_Technical_Applications.pdf