| 000 -LEADER |
|---|
| fixed length control field |
02730cas a2200313u 4500 |
| 001 - CONTROL NUMBER |
|---|
| control field |
10884195 |
| 003 - CONTROL NUMBER IDENTIFIER |
|---|
| control field |
OSt |
| 005 - DATE AND TIME OF LATEST TRANSACTION |
|---|
| control field |
20170323172146.0 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION |
|---|
| fixed length control field |
900821u cau u 0 0 0eng |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER |
|---|
| International Standard Book Number |
9719919292 [newsprint] |
| 040 ## - CATALOGING SOURCE |
|---|
| Original cataloging agency |
DLC |
| Transcribing agency |
CarP |
| Modifying agency |
DLC |
| 100 ## - MAIN ENTRY--PERSONAL NAME |
|---|
| Personal name |
Uberita, Conrado O. |
| 245 00 - TITLE STATEMENT |
|---|
| Title |
CPA examination practical accounting 1 / |
| Statement of responsibility, etc |
Conrado O. Uberita |
| 250 ## - EDITION STATEMENT |
|---|
| Edition statement |
2013 edition |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. (IMPRINT) |
|---|
| Place of publication, distribution, etc |
Manila, Philippines : |
| Name of publisher, distributor, etc |
GIC Enterprises and Co., Inc., |
| Date of publication, distribution, etc |
c2012 |
| 300 ## - PHYSICAL DESCRIPTION |
|---|
| Extent |
v, 836 pages : |
| Other physical details |
illustrations ; |
| 336 ## - CONTENT TYPE |
|---|
| Content type term |
text |
| Source |
rdacontent |
| 337 ## - MEDIA TYPE |
|---|
| Media type term |
unmediated |
| Source |
rdamedia |
| 338 ## - CARRIER TYPE |
|---|
| Carrier type |
volume |
| Source |
rdacarrier |
| 505 ## - FORMATTED CONTENTS NOTE |
|---|
| Formatted contents note |
Content : Chapter 1 Statement of financial position -- Chapter 2 Statement of comprehensive income -- Chapter 3 Operating segment -- Chapter 4 Financial asset - cash -- Chapter 5 Financial asset - accounts receivable -- Chapter 6 Financial asset - Notes receivable -- Chapter 7 Inventory -- Chapter 8 Inventory : Cost flow and other basis -- Chapter 9 Inventory : Gross profit & retail method -- Chapter 10 Agriculture -- Chapter 11 Financial instruments : Equity security to profit or loss -- Chapter 12 Financial instrument : Equity securities to other comprehensive income - Part I -- Chapter 13 Financial instrument : Equity securities to other comprehensive income Part 2 -- Chapter 14 Investment in equity and investment in associate -- Chapter 15 Financial instrument : Debt instruments -- Chapter 16 Investment property & other long-term investments -- Chapter 17 PPE : Acquisition & subsequent costs -- Chapter 18 PPE : Depreciation and disposal -- Chapter 19 PPE : Exploration & evaluation/impairment & revaluation -- Chapter 20 Discontinued operations & non - current assets held for disposal -- Chapter 21 Intangibles -- Chapter 22 Financial & non - financial liabilities - current liabilities -- Chapter 23 Financial liabilities : Debt instrument -- Chapter 24 Leases -- Chapter 25 Deferred tax -- Chapter 26 Retirement benefits - pension -- Chapter 27 Debt restructuring & release of liability -- Chapter 28 Shareholders' equity -- Chapter 29 Accumulated profit & losses (retained earnings) -- Chapter 30 Book value & earnings per share -- Chapter 31 Correction of errors -- Chapter 32 Accruals/cash basis & single entry -- Chapter 33 Government grants -- Chapter 34 Derivative instruments -- Chapter 35 Cash flows |
| 541 ## - IMMEDIATE SOURCE OF ACQUISITION NOTE |
|---|
| Source of acquisition |
NBS MANGO |
| Purchase price |
P 600.00 |
| Deans/Chairperson |
|
| Department |
|
| Subject Category |
Accountancy |
| 546 ## - LANGUAGE NOTE |
|---|
| Language note |
English |
| 906 ## - LOCAL DATA ELEMENT F, LDF (RLIN) |
|---|
| a |
0 |
| b |
cbc |
| c |
serprem |
| d |
u |
| e |
ncip |
| f |
19 |
| g |
y-ilsserca |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) |
|---|
| Source of classification or shelving scheme |
|
| Type of record |
Book |
| 998 ## - LOCAL CONTROL INFORMATION (RLIN) |
|---|
| Encoded by |
jesstony[new] W/ SL |
| Date encoded |
06/18/2014 |
| 998 ## - LOCAL CONTROL INFORMATION (RLIN) |
|---|
| Encoded by |
ida[checked and edited] |
| Date encoded |
08/04/2015 |
