http://www.loc.gov/mods/v3 http://www.loc.gov/standards/mods/v3/mods-3-2.xsd
1. Business decisions and financial accounting -- 2. The balance sheet -- 3. The income statement -- 4. Adjustments, financial statements, and financial results -- 5. Financial reporting and analysis -- 6. Internal control, cash and merchandise sales -- 7. Inventories and cost of goods sold -- 8. Receivables, bad debt expense, and interest revenue -- 9. Long-lived tangible and Intangible Assets -- 10. Liabilities -- 11. Stockholders' equity -- 12. The statement of cash flows -- 13. Measuring and evaluating financial performance
Fred Phillips, Robert Libby, Patricia A. Libby