| 000 -LEADER |
|---|
| fixed length control field |
02806nam a22003257a 4500 |
| 003 - CONTROL NUMBER IDENTIFIER |
|---|
| control field |
OSt |
| 005 - DATE AND TIME OF LATEST TRANSACTION |
|---|
| control field |
20251219113815.0 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION |
|---|
| fixed length control field |
251218r20132013si a|||er|||| 001 0 eng d |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER |
|---|
| International Standard Book Number |
9789814524162 [newsprint] |
| 040 ## - CATALOGING SOURCE |
|---|
| Original cataloging agency |
University of Cebu-Banilad |
| Transcribing agency |
University of Cebu-Banilad |
| 100 ## - MAIN ENTRY--PERSONAL NAME |
|---|
| Personal name |
Gilbertson, Claudia B., |
| Relator term |
author. |
| 245 ## - TITLE STATEMENT |
|---|
| Title |
Fundamentals of accounting / |
| Statement of responsibility, etc |
Claudia B. Gilbertson, Mark W. Lehman, and Debra H. Gentene. |
| 250 ## - EDITION STATEMENT |
|---|
| Edition statement |
Ninth edition ; Philippine edition. |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. (IMPRINT) |
|---|
| Place of publication, distribution, etc |
Singapore : |
| Name of publisher, distributor, etc |
Cengage Learning, |
| Date of publication, distribution, etc |
c2013. |
| 300 ## - PHYSICAL DESCRIPTION |
|---|
| Extent |
xvi, A-6, B-20, C-6, D-18, E-7, G-5, I-15, 509 pages : |
| Other physical details |
illustrations (black and white) ; |
| Dimensions |
25 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, glossary, and index. |
| 505 ## - FORMATTED CONTENTS NOTE |
|---|
| Formatted contents note |
"Part 1 Accounting for a service business organized as a proprietorship -- Chapter 1 Starting a proprietorship: changes the affect the accounting equation -- Chapter 2 Analyzing transaction into debit and credit parts -- Chapter 3 Journalizing transactions -- Chapter 4 Posting to a general ledger -- Chapter 5 Cash control systems -- Chapter 6 Worksheet for a service business -- Chapter 7 Financial statements for a proprietorship -- Chapter 8 Recording adjusting and a closing entries for a service business -- Part 2 Accounting for a merchandising business organized as a corporation -- Chapter 9 Journalizing purchases and cash payments -- Chapter 10 Journalizing sales and cash receipts using special journals -- Chapter 11 Posting to general and subsidiary ledgers -- Chapter 12 Preparing payroll records -- Chapter 13 Payroll accounting, taxes, and reports -- Chapter 14 Distributing dividends and preparing a work sheet for a merchandising business -- Chapter 15 Financial statements for a corporation -- Part 3 Accounting for a merchandising business organized as a corporation—adjustments and valuation -- Chapter 17 Accounting for uncollectible accounts receivable -- Chapter 18 Accounting a plant assets and depreciation -- Chapter 19 Accounting for inventory -- Chapter 20 Accounting for notes and interest -- Chapter 21 Accounting for accrued revenue and expenses -- Chapter 22 End-of-fiscal-period work for a corporation -- Part 4 Additional accounting procedures -- Chapter 23 Accounting for partnership -- Chapter 24 Recording international and internet sales. |
| 521 ## - TARGET AUDIENCE NOTE |
|---|
| Target audience note |
Adult |
| 541 ## - IMMEDIATE SOURCE OF ACQUISITION NOTE |
|---|
| Source of acquisition |
Donation |
| 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 |
|---|
| Relator code |
Lehman, Mark W., |
| Relator term |
author. |
| 700 ## - ADDED ENTRY--PERSONAL NAME |
|---|
| Personal name |
Gentene, Debra H., |
| 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 |
12/18/2025 |
