| 000 -LEADER |
|---|
| fixed length control field |
03396nam a22004217a 4500 |
| 003 - CONTROL NUMBER IDENTIFIER |
|---|
| control field |
OSt |
| 005 - DATE AND TIME OF LATEST TRANSACTION |
|---|
| control field |
20200220151933.0 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION |
|---|
| fixed length control field |
200115b xxu||||| |||| 00| 0 eng d |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER |
|---|
| International Standard Book Number |
9786214160600 [newsprint] |
| 040 ## - CATALOGING SOURCE |
|---|
| Original cataloging agency |
University of Cebu-Banilad |
| Transcribing agency |
University of Cebu-Banilad |
| 100 ## - MAIN ENTRY--PERSONAL NAME |
|---|
| Personal name |
Dayag, Antonio Jaramillo, |
| 245 ## - TITLE STATEMENT |
|---|
| Title |
CPA examination in advanced financial accounting and reporting : |
| Remainder of title |
(theories and problems) / |
| Statement of responsibility, etc |
Antonio Jaramillo Dayag. |
| 246 ## - VARYING FORM OF TITLE |
|---|
| Title proper/short title |
CPA examination review manual |
| Display text |
At head of title on cover: |
| 250 ## - EDITION STATEMENT |
|---|
| Edition statement |
2019 edition. |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. (IMPRINT) |
|---|
| Place of publication, distribution, etc |
Manila, Philippines : |
| Name of publisher, distributor, etc |
GIC Enterprises & Co., Inc., |
| Date of publication, distribution, etc |
c2019. |
| 300 ## - PHYSICAL DESCRIPTION |
|---|
| Extent |
vii, 1265 pages : |
| 336 ## - CONTENT TYPE |
|---|
| Source |
rdacontent |
| Content type term |
text |
| 337 ## - MEDIA TYPE |
|---|
| Source |
rdamedia |
| Media type term |
unmediated |
| 338 ## - CARRIER TYPE |
|---|
| Source |
rdacarrier |
| Carrier type |
volume |
| 505 ## - FORMATTED CONTENTS NOTE |
|---|
| Formatted contents note |
Contents: Chapter 1 Partnership-formation, operation, dissolution and liquidation -- Chapter 2 Corporate liquidation -- Chapter 3 Revenue recognition-contract with customers -- Chapter 4 Revenue recognition - contract with customers: construction accounting -- Chapter 5 Revenue recognition-contract with customers: franchise and consignement -- Chapter 6 Home office, branch and agency accounting -- Chapter 7 Business combinations-statutory mergers and statutory consolidations -- Chapter 8 Cosnsolidation financial statements-stock acquisition -- Chapter 9 Joint arrangements -- Chapter 10 Accounting for foreign currency transactions, forward contract (hedging) transactions, foreign currency financial statement translation, and financial reporting in hyperinflationary economies -- Chapter 11 Derivatives as hedging instruments in managing foreign currency exposures -- Chapter 12 Not-for-profit organizationss-hospitals, colleges and universities, voluntary health and welfare organizations and other not-for-profit organizations -- Chapter 13 Insurance contracts and service concession arrangement (accounting for build-operate and transfer) -- Chapter 14 Government accounting manual- general fund -- Chapter 15 Job order costing- costing of product, service cost allocation, overhead allocation, accounting for scrap, waste, spoilage and rework -- Chapter 16 Process costing- equivalent units and cost allocation, accounting for normal and abnormal lost units -- Chapter 17 Joint and by-products -- Chapter 18 Standard costing -- Chapter 19 Backflush costing and activity-based costing. |
| 541 ## - IMMEDIATE SOURCE OF ACQUISITION NOTE |
|---|
| Deans/Chairperson |
|
| Department |
|
| Subject Category |
Accountancy |
| 541 ## - IMMEDIATE SOURCE OF ACQUISITION NOTE |
|---|
| Deans/Chairperson |
|
| Department |
|
| Subject Category |
Accountancy |
| 541 ## - IMMEDIATE SOURCE OF ACQUISITION NOTE |
|---|
| Deans/Chairperson |
|
| Department |
|
| Subject Category |
Accountancy |
| 541 ## - IMMEDIATE SOURCE OF ACQUISITION NOTE |
|---|
| Deans/Chairperson |
|
| Department |
|
| Subject Category |
Accountancy |
| 541 ## - IMMEDIATE SOURCE OF ACQUISITION NOTE |
|---|
| Deans/Chairperson |
|
| Department |
|
| Subject Category |
Accountancy |
| 541 ## - IMMEDIATE SOURCE OF ACQUISITION NOTE |
|---|
| Deans/Chairperson |
|
| Department |
|
| Subject Category |
Accountancy |
| 541 ## - IMMEDIATE SOURCE OF ACQUISITION NOTE |
|---|
| Deans/Chairperson |
|
| Department |
|
| Subject Category |
Accountancy |
| 541 ## - IMMEDIATE SOURCE OF ACQUISITION NOTE |
|---|
| Deans/Chairperson |
|
| Department |
|
| Subject Category |
Accountancy |
| 541 ## - IMMEDIATE SOURCE OF ACQUISITION NOTE |
|---|
| Deans/Chairperson |
|
| Department |
|
| Subject Category |
Accountancy |
| 546 ## - LANGUAGE NOTE |
|---|
| Language note |
English |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name as entry element |
Accounting. |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name as entry element |
Accounting |
| General subdivision |
Problems, exercises, etc. |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) |
|---|
| Source of classification or shelving scheme |
|
| Type of record |
Book |
| 998 ## - LOCAL CONTROL INFORMATION (RLIN) |
|---|
| Encoded by |
Aillen [new] |
| Date encoded |
01/15/2020 |
| 998 ## - LOCAL CONTROL INFORMATION (RLIN) |
|---|
| Encoded by |
Janine [added] |
| Date encoded |
02/18/2020 |
| 998 ## - LOCAL CONTROL INFORMATION (RLIN) |
|---|
| Encoded by |
Aillen[checked and edited] |
| Date encoded |
02/20/2020 |
