<?xml version="1.0" encoding="UTF-8"?>
<record
    xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance"
    xsi:schemaLocation="http://www.loc.gov/MARC21/slim http://www.loc.gov/standards/marcxml/schema/MARC21slim.xsd"
    xmlns="http://www.loc.gov/MARC21/slim">

  <leader>01959cam a22003734a 4500</leader>
  <controlfield tag="005">20230110144733.0</controlfield>
  <controlfield tag="008">071004s2007    nju           001 0 eng  </controlfield>
  <datafield tag="010" ind1=" " ind2=" ">
    <subfield code="a">2005-028314</subfield>
  </datafield>
  <datafield tag="020" ind1=" " ind2=" ">
    <subfield code="a">0471687898 (cloth)</subfield>
  </datafield>
  <datafield tag="035" ind1=" " ind2=" ">
    <subfield code="a">(OCoLC)ocm61879617</subfield>
  </datafield>
  <datafield tag="035" ind1=" " ind2=" ">
    <subfield code="a">14123406</subfield>
  </datafield>
  <datafield tag="040" ind1=" " ind2=" ">
    <subfield code="a">DLC</subfield>
    <subfield code="c">DLC</subfield>
    <subfield code="d">YDX</subfield>
    <subfield code="d">BAKER</subfield>
    <subfield code="d">COO</subfield>
    <subfield code="d">DLC</subfield>
  </datafield>
  <datafield tag="042" ind1=" " ind2=" ">
    <subfield code="a">pcc</subfield>
  </datafield>
  <datafield tag="050" ind1="0" ind2="0">
    <subfield code="a">HF5686.H75</subfield>
    <subfield code="b">C53 2007</subfield>
  </datafield>
  <datafield tag="082" ind1="0" ind2="0">
    <subfield code="a">657/.837</subfield>
    <subfield code="2">22</subfield>
  </datafield>
  <datafield tag="100" ind1="1" ind2=" ">
    <subfield code="a">Jagels, Martin.</subfield>
  </datafield>
  <datafield tag="245" ind1="1" ind2="0">
    <subfield code="a">Hospitality management accounting /</subfield>
    <subfield code="c">Martin G. Jagels ; contributing author, Catherine E. Ralston.</subfield>
  </datafield>
  <datafield tag="250" ind1=" " ind2=" ">
    <subfield code="a">9th ed.</subfield>
  </datafield>
  <datafield tag="260" ind1=" " ind2=" ">
    <subfield code="a">Hoboken, N.J. :</subfield>
    <subfield code="b">John Wiley &amp; sons,</subfield>
    <subfield code="c">c2007.</subfield>
  </datafield>
  <datafield tag="300" ind1=" " ind2=" ">
    <subfield code="a">xi, 596 p. ;</subfield>
    <subfield code="c">25 cm.</subfield>
  </datafield>
  <datafield tag="500" ind1=" " ind2=" ">
    <subfield code="a">Includes index.</subfield>
  </datafield>
  <datafield tag="505" ind1="0" ind2=" ">
    <subfield code="a">Preface -- Basic financial accounting review -- Understanding financial statements -- Analysis and interpretation of financial statements -- Ratio analysis -- Internal control -- The "bottom-up" approach to pricing -- Cost management -- The cost-volume-profit approach to decisions -- Operations budgeting -- Statement of cash flows and working capital analysis -- Cash management -- Capital budgeting and the investment decision -- Feasibility studies--an introduction -- Financial goals and information systems -- Glossary -- Index.</subfield>
  </datafield>
  <datafield tag="650" ind1=" " ind2="0">
    <subfield code="a">Food service</subfield>
    <subfield code="x">Accounting.</subfield>
  </datafield>
  <datafield tag="650" ind1=" " ind2="0">
    <subfield code="a">Hotels</subfield>
    <subfield code="x">Accounting.</subfield>
  </datafield>
  <datafield tag="650" ind1=" " ind2="0">
    <subfield code="a">Managerial accounting.</subfield>
  </datafield>
  <datafield tag="650" ind1=" " ind2="0">
    <subfield code="a">Taverns (Inns)</subfield>
    <subfield code="x">Accounting.</subfield>
  </datafield>
  <datafield tag="700" ind1="1" ind2=" ">
    <subfield code="a">Ralston, Catherine E.</subfield>
  </datafield>
  <datafield tag="856" ind1="4" ind2="1">
    <subfield code="3">Table of contents</subfield>
    <subfield code="u">http://www.loc.gov/catdir/toc/ecip061/2005028314.html</subfield>
  </datafield>
  <datafield tag="856" ind1="4" ind2="2">
    <subfield code="3">Publisher description</subfield>
    <subfield code="u">http://www.loc.gov/catdir/enhancements/fy0623/2005028314-d.html</subfield>
  </datafield>
  <datafield tag="906" ind1=" " ind2=" ">
    <subfield code="a">7</subfield>
    <subfield code="b">cbc</subfield>
    <subfield code="c">orignew</subfield>
    <subfield code="d">1</subfield>
    <subfield code="e">ecip</subfield>
    <subfield code="f">20</subfield>
    <subfield code="g">y-gencatlg</subfield>
  </datafield>
  <datafield tag="942" ind1=" " ind2=" ">
    <subfield code="2">lcc</subfield>
  </datafield>
  <datafield tag="999" ind1=" " ind2=" ">
    <subfield code="c">45307</subfield>
    <subfield code="d">45307</subfield>
  </datafield>
  <datafield tag="952" ind1=" " ind2=" ">
    <subfield code="0">0</subfield>
    <subfield code="1">0</subfield>
    <subfield code="2">lcc</subfield>
    <subfield code="4">0</subfield>
    <subfield code="7">0</subfield>
    <subfield code="8">FUJM</subfield>
    <subfield code="a">FUJ</subfield>
    <subfield code="b">FUJ</subfield>
    <subfield code="d">2023-01-10</subfield>
    <subfield code="l">0</subfield>
    <subfield code="p">0234680</subfield>
    <subfield code="r">2023-01-10 00:00:00</subfield>
    <subfield code="t">1</subfield>
    <subfield code="w">2023-01-10</subfield>
    <subfield code="y">BK</subfield>
    <subfield code="z">VIRTUAITEM</subfield>
  </datafield>
  <datafield tag="952" ind1=" " ind2=" ">
    <subfield code="0">0</subfield>
    <subfield code="1">0</subfield>
    <subfield code="2">lcc</subfield>
    <subfield code="4">0</subfield>
    <subfield code="7">0</subfield>
    <subfield code="8">RKLM</subfield>
    <subfield code="a">RKL</subfield>
    <subfield code="b">RKL</subfield>
    <subfield code="d">2023-01-10</subfield>
    <subfield code="l">0</subfield>
    <subfield code="p">0234679</subfield>
    <subfield code="r">2023-01-10 00:00:00</subfield>
    <subfield code="t">1</subfield>
    <subfield code="w">2023-01-10</subfield>
    <subfield code="y">BK</subfield>
    <subfield code="z">VIRTUAITEM</subfield>
  </datafield>
</record>
