| 000 -LEADER |
|---|
| fixed length control field |
02278nam a22003137a 4500 |
| 003 - CONTROL NUMBER IDENTIFIER |
|---|
| control field |
OSt |
| 005 - DATE AND TIME OF LATEST TRANSACTION |
|---|
| control field |
20250611104442.0 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION |
|---|
| fixed length control field |
250611b |||||||| |||| 00| 0 eng d |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER |
|---|
| International Standard Book Number |
9786214160358 [newsprint] |
| 040 ## - CATALOGING SOURCE |
|---|
| Original cataloging agency |
University of Cebu-Banilad |
| Transcribing agency |
University of Cebu-Banilad |
| 100 ## - MAIN ENTRY--PERSONAL NAME |
|---|
| Personal name |
Guerrero, Pedro P., |
| Relator term |
author. |
| 245 ## - TITLE STATEMENT |
|---|
| Title |
Advanced accounting, principles and procedural applications : volume 2 / |
| Statement of responsibility, etc |
Pedro P. Guerrero and Dean Jose F. Peralta. |
| 250 ## - EDITION STATEMENT |
|---|
| Edition statement |
2017 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 |
c2017. |
| 300 ## - PHYSICAL DESCRIPTION |
|---|
| Extent |
xi, 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 |
| 505 ## - FORMATTED CONTENTS NOTE |
|---|
| Formatted contents note |
Chapter 13 Business combinations (IFRS 3) -- Chapter 14 Consolidated statement of financial position— date of acquisition -- Chapter 15 Consolidated financial statements— subsequent to date of acquisition (IFRS 10) -- Chapter 16 Intercompany profit transaction— inventories -- Chapter 17 Intercompany sales of property, plant and equipment -- Chapter 18 Investments in joint arrangements, associates and joint ventures (IFRS 11 and IAS 28) -- Chapter 19 Accounting for foreign currency transactions -- Chapter 20 Transaction of foreign financial statements ( IAS 21) -- Chapter 21 Government accounting system for national government agencies -- Chapter 22 Nonprofit organizations. |
| 520 ## - SUMMARY, ETC. |
|---|
| Summary, etc |
"This edition continues to provide a strong presentation of Advanced Financial Accounting topics, clear discussion, and integrated coverage based on continuous case examples. The text is highly illustrated with complete presentation of worksheets, schedules, and financial statements so that students can see the dvelopment of each topic. Inclusion of all recent Philippine and International Accounting Standards provides a current text for students preparing for the CPA examination." --Preface |
| 521 ## - TARGET AUDIENCE NOTE |
|---|
| Target audience note |
Adult |
| 541 ## - IMMEDIATE SOURCE OF ACQUISITION NOTE |
|---|
| Source of acquisition |
Purchased |
| Deans/Chairperson |
Biore, Christopher |
| Department |
College of Business and Accountancy |
| Subject Category |
Accountancy |
| 546 ## - LANGUAGE NOTE |
|---|
| Language note |
Text in English |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name as entry element |
Accounting |
| 700 ## - ADDED ENTRY--PERSONAL NAME |
|---|
| Personal name |
Peralta Jose F., |
| 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 |
06/11/2025 |
