Lopez, Rafael M.,

Fundamentals of accounting : (simplified procedural approach) / Rafael M. Lopez, Jr. - Revised edition 2022-2023. - Davao City, Philippines : MS Lopez Printing & Publishing, c1989. - xvii, 565 pages : 26 cm.

Based on the new Philippine Accounting Standards Under the Revised Curriculum For Accountancy Education Effective School Year 2007-2008 Outcome-Based Education.

Table of Contents: Chapter 1 The accounting profession and its development -- Chapter 2 Accounting and business -- Chapter 3 Accounting: the language of business -- Chapter 4 Analyses of transaction and rules of debit and credit -- Chapter 5 Journalizing transactions -- Chapter 6 Posting to the ledger and trial balance preparation -- Chapter 7 End-of-the period adjustments -- Chapter 8 Worksheet and financial statements -- Chapter 9 Closing entries, post-closing trial balance and revesing entries -- Chapter 10 Introduction to merchandising business -- Chapter 11 Merchandise inventory and cost of sales (periodic inventory system) -- Chapter 12 Merchandise inventory adjustments, worksheet, financial statement, closing, post-closing trial balance and reversing entries -- Chapter 13 The special journals -- Chapter 14 Payroll fund, bank accounts and control of cash -- Chapter 15 Accounting for manufacturing concern.


English

9789710192144 [newsprint] 9719114207 [newsprint]


Accounting.
Accounting--study and teaching.

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