| 000 -LEADER |
|---|
| fixed length control field |
04480nam a22003497a 4500 |
| 003 - CONTROL NUMBER IDENTIFIER |
|---|
| control field |
OSt |
| 005 - DATE AND TIME OF LATEST TRANSACTION |
|---|
| control field |
20250604092239.0 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION |
|---|
| fixed length control field |
250520b |||||||| |||| 00| 0 eng d |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER |
|---|
| International Standard Book Number |
9786210451658 [newsprint] |
| 040 ## - CATALOGING SOURCE |
|---|
| Original cataloging agency |
University of Cebu-Banilad |
| Transcribing agency |
University of Cebu-Banilad |
| 100 ## - MAIN ENTRY--PERSONAL NAME |
|---|
| Personal name |
Fulgencio, Pauline Kristine M., |
| Relator term |
author. |
| 245 ## - TITLE STATEMENT |
|---|
| Title |
Intermediate accounting essentials, volume 1 : |
| Remainder of title |
a standards-based application approach / |
| Statement of responsibility, etc |
Pauline Kristine M. Fulgencio, Jackqui R. Moreno, Albert I. Rivera. |
| 250 ## - EDITION STATEMENT |
|---|
| Edition statement |
First edition. |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. (IMPRINT) |
|---|
| Place of publication, distribution, etc |
Manila, Philippines : |
| Name of publisher, distributor, etc |
Rex Book Store, Inc., |
| Date of publication, distribution, etc |
c2024. |
| 300 ## - PHYSICAL DESCRIPTION |
|---|
| Extent |
vii, 229 pages : |
| Other physical details |
illustrations (black and white) ; |
| Dimensions |
26 cm. |
| 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. |
| 505 ## - FORMATTED CONTENTS NOTE |
|---|
| Formatted contents note |
Chapter 1 Conceptual of financial reporting -- Chapter 2 Cash and cash equivalents -- Chapter 3 Receivables -- Chapter 4 Inventories -- Chapter 5 Investments. |
| 520 ## - SUMMARY, ETC. |
|---|
| Summary, etc |
"In this textbook, the first volume in the book series: Intermediate Accounting Essentials, A Standards-Based Application Approach, the authors are inspired by their 21st-century students, with varying paces of learning. The authors dreamt of students who would answer a practical accounting problem not because they saw "how" it was computed in books, but because they knew "why" it was solved that way-based on relevant financial reporting standards. The authors wanted to differentiate comprehension of the concepts from "mere familiarization." They envisioned an instructional material which will engage students to learn the practical application of financial reporting standards discussed in a professional, yet conversational tone. The authors believe that accounting is storytelling and once you get the story, you will never be misguided!<br/><br/>This textbook was written out of love to assist the students develop their mastery of the subject and embrace the financial accounting practice based on accounting theory-thus the "standards-based" application.<br/><br/>Armed with years of teaching experience in various schools and review centers, the unified authors understand that students, from any generation, have varied learning styles and learning preferences. Assessments are planned to range from basic to comprehensive, "for individual" learners to "for group" tasks, conceptual to computational problem-solving, and pure theory to experiential. This unique combination leads to a more inclusive classroom setup and from small wins to big ones for all types of learners preparing for their certification exams!<br/><br/>Apart from the straightforward explanation of the application of the relevant financial reporting standard, the authors placed themselves in the shoes of the learners to identify what questions they would like to ask but have not found time to or are too afraid to raise in class. In doing so, the authors decided to include points of discussion and mind-map exercises to make the learners interact with this textbook and possibly allow them to develop an inquisitive, creative mind and be more courageous to raise their hands to participate in their classes after reading this. The authors believe that when students become genuinely curious, learning commences.<br/><br/>The authors, also practicing accountants, realized that there are no lazy accounting students-only unmotivated learners who shun away from impractical lessons. In this textbook, the authors added industry applications, whenever appropriate, to excite learners about the usefulness of what they learn now to their future professional lives.<br/><br/>The authors hope that with this humble contribution to the accounting education, more students will be happy to major in accounting as intermediate or practical accounting is presented in an engaging yet comprehensive manner that is closely referenced to the financial reporting standards and industry trends. May this be a handy book for all accounting students happily studying intermediate accounting!" -- Preface. |
| 521 ## - TARGET AUDIENCE NOTE |
|---|
| Target audience note |
Adult |
| 541 ## - IMMEDIATE SOURCE OF ACQUISITION NOTE |
|---|
| Deans/Chairperson |
Lopez, Edilyn |
| Department |
College of Tourism Management |
| Subject Category |
Accounting |
| 546 ## - LANGUAGE NOTE |
|---|
| Language note |
Text in 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 -- Intermediate |
| 700 ## - ADDED ENTRY--PERSONAL NAME |
|---|
| Personal name |
Moreno, Jackqui R., |
| Relator term |
author. |
| 700 ## - ADDED ENTRY--PERSONAL NAME |
|---|
| Personal name |
Rivera, Albert I., |
| Relator term |
author. |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) |
|---|
| Source of classification or shelving scheme |
|
| Type of record |
Book |
| 998 ## - LOCAL CONTROL INFORMATION (RLIN) |
|---|
| Encoded by |
Janna [new] |
| Date encoded |
05/20/2025 |
