| 000 -LEADER |
|---|
| fixed length control field |
02318nam a22003497a 4500 |
| 003 - CONTROL NUMBER IDENTIFIER |
|---|
| control field |
OSt |
| 005 - DATE AND TIME OF LATEST TRANSACTION |
|---|
| control field |
20260120113034.0 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION |
|---|
| fixed length control field |
260120t19882004-sia|||er|||| 001 0 eng d |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER |
|---|
| International Standard Book Number |
9789812471642 [newsprint] |
| 040 ## - CATALOGING SOURCE |
|---|
| Original cataloging agency |
University of Cebu-Banilad |
| Transcribing agency |
University of Cebu-Banilad |
| 100 ## - MAIN ENTRY--PERSONAL NAME |
|---|
| Personal name |
Beams, Floyd A., |
| Relator term |
author. |
| 245 ## - TITLE STATEMENT |
|---|
| Title |
Advanced accounting / |
| Statement of responsibility, etc |
by Floyd A. Beams, Joseph H. Anthony, Robin P. Clement, and Suzanne H. Lowensohn. |
| 250 ## - EDITION STATEMENT |
|---|
| Edition statement |
Eighth edition. |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. (IMPRINT) |
|---|
| Place of publication, distribution, etc |
Singapore : |
| Name of publisher, distributor, etc |
Pearson Education (Asia) Pte Ltd., |
| Date of publication, distribution, etc |
c2004. |
| 300 ## - PHYSICAL DESCRIPTION |
|---|
| Extent |
xx, 744 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, glossary, and index. |
| 505 ## - FORMATTED CONTENTS NOTE |
|---|
| Formatted contents note |
Contents: Chap 1 Business combinations -- Chap 2 Stock investments-Investor accounting and reporting -- Chap 3 An introduction to consolidated financial statements -- Chap 4 Consolidation techniques and procedures -- Chap 5 Intercompany profit transactions-inventories -- Chap 6 Intercompany profit transactions-Plant assets -- Chap 7 Intercompany profit transactions-Bonds -- Chap 8 Consolidations-Changes in ownership interests -- Chap 9 Indirect and mutual holdings -- Chap 10 Subsidiary preferred stock, consolidated earnings per share, and consolidated income taxation. |
| 520 ## - SUMMARY, ETC. |
|---|
| Summary, etc |
"This eight edition of Advanced Accounting contains 21 chapters and is designed from financial accounting courses above the intermediate level. The eight edition has been updated to reflect recent business developments and changes in accounting standards and regulatory requirements, especially the coverage of consolidated statements, goodwill and other intangible assets and derivative securities. The chapter content is revised for better and more efficient coverage." --Preface |
| 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 |
|---|
| Personal name |
Anthony, Joseph H., |
| Relator term |
author. |
| 700 ## - ADDED ENTRY--PERSONAL NAME |
|---|
| Personal name |
Clement, Robin P., |
| Relator term |
author. |
| 700 ## - ADDED ENTRY--PERSONAL NAME |
|---|
| Personal name |
Lowensohn, Suzanne 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 |
01/20/2026 |
