000 -LEADER |
fixed length control field |
02044nam a22002897a 4500 |
003 - CONTROL NUMBER IDENTIFIER |
control field |
OSt |
005 - DATE AND TIME OF LATEST TRANSACTION |
control field |
20250312135632.0 |
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION |
fixed length control field |
250312b |||||||| |||| 00| 0 eng d |
040 ## - CATALOGING SOURCE |
Original cataloging agency |
University of Cebu-Banilad |
Transcribing agency |
University of Cebu-Banilad |
100 ## - MAIN ENTRY--PERSONAL NAME |
Personal name |
Aduana, Nick L. |
Relator term |
author. |
245 ## - TITLE STATEMENT |
Title |
Financial accounting and reporting / |
Statement of responsibility, etc |
Nick L. Aduana. |
260 ## - PUBLICATION, DISTRIBUTION, ETC. (IMPRINT) |
Place of publication, distribution, etc |
Quezon City : |
Name of publisher, distributor, etc |
C & E Publishing, Inc., |
Date of publication, distribution, etc |
c2018. |
300 ## - PHYSICAL DESCRIPTION |
Extent |
xii, 586 pages : |
Other physical details |
illustrations (black and white) ; |
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 |
504 ## - BIBLIOGRAPHY, ETC. NOTE |
Bibliography, etc |
Includes bibliographical references and index. |
505 ## - FORMATTED CONTENTS NOTE |
Formatted contents note |
Contents: Chapter 1 accounting - its nature and concepts -- Chapter 2 presentation of financial statements -- Chapter 3 statement of financial position -- Chapter 4 statement of comprehensive income -- Chapter 5 statement of changes in equity and cash flows -- Chapter 6 Notes to financial statements and disclosures -- Chapter 7 introduction to analysis of financial statements -- Chapter 8 horizontal or comparative analysis -- Chapter 9 vertical or common-size analysis -- Chapter 10 trend analysis -- Chapter 11 financial mix ratio analysis |
520 ## - SUMMARY, ETC. |
Summary, etc |
Financial accounting and reporting presents students with the concepts of financial accounting and reporting and the different methods of preparing, presenting, analyzing, and interpreting financial data through financial statements and reports. Citing fundamental requirements of the Framework and different Standards in handling financial statements, this textbook provides a conceptual and practical approach to the discussion of accounting terms. Chapter exercises are not limited to the comprehension of concepts but extended to the illustration of their practical functions. |
521 ## - TARGET AUDIENCE NOTE |
Target audience note |
Adult |
541 ## - IMMEDIATE SOURCE OF ACQUISITION NOTE |
Department |
College of Business and Accountancy |
Subject Category |
Business / Management |
546 ## - LANGUAGE NOTE |
Language note |
English |
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM |
Topical term or geographic name as entry element |
Accounting. |
942 ## - ADDED ENTRY ELEMENTS (KOHA) |
Source of classification or shelving scheme |
|
Type of record |
Book |
998 ## - LOCAL CONTROL INFORMATION (RLIN) |
Encoded by |
adryann[new] |
Date encoded |
03/12/2025 |