| 000 -LEADER |
|---|
| fixed length control field |
02397nam a22003137a 4500 |
| 003 - CONTROL NUMBER IDENTIFIER |
|---|
| control field |
OSt |
| 005 - DATE AND TIME OF LATEST TRANSACTION |
|---|
| control field |
20260127093455.0 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION |
|---|
| fixed length control field |
260127s20072007ph a|||er|||| 001 0 eng d |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER |
|---|
| International Standard Book Number |
9789718966990 [newsprint] |
| 040 ## - CATALOGING SOURCE |
|---|
| Original cataloging agency |
University of Cebu-Banilad |
| Transcribing agency |
University of Cebu-Banilad |
| 100 ## - MAIN ENTRY--PERSONAL NAME |
|---|
| Personal name |
Valix, Conrado T., |
| Relator term |
author. |
| 245 ## - TITLE STATEMENT |
|---|
| Title |
Financial accounting / |
| Statement of responsibility, etc |
by Conrado T. Valix and Jose F. Peralta. |
| 250 ## - EDITION STATEMENT |
|---|
| Edition statement |
2007 Revised 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 |
c2007. |
| 300 ## - PHYSICAL DESCRIPTION |
|---|
| Extent |
967 pages : |
| Other physical details |
illustrations (black and white) ; |
| Dimensions |
22 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 |
| 505 ## - FORMATTED CONTENTS NOTE |
|---|
| Formatted contents note |
Contents: Chapter 1 Framework of accounting -- Chapter 2 Balance Sheet -- Chapter 3 Income statement -- Chapter 4 Changes in equity -- Chapter 5 Interim and segment reporting -- Chapter 6 Cash and cash equivalents -- Chapter 7 Bank reconciliation -- Chapter 8 Loans and receivables -- Chapter 9 Receivable financing -- Chapter 10 Inventories -- Chapter 11 Inventory estimation -- Chapter 12 Investments -- Chapter 13 Investment in equity securities -- Chapter 14 Investment in associate -- Chapter 15 Held to maturity securities -- Chapter 16 Fund and other investments -- Chapter 17 Derivatives. |
| 520 ## - SUMMARY, ETC. |
|---|
| Summary, etc |
This book is rewritten to conform with revised Philippine standards, revised International Accounting Standards and current International Financial Reporting Standard for IFRS. <br/><br/>The accounting standards that the acceptable in the Philippines are now known as Philippine Accounting Standards or PAS and Philippine Financial Reporting Standards or PFRS. These standards are numbered the same as their counterpart in International Accounting Standards and International Financial Reporting Standards. <br/><br/>The conceptual framework for the preparation and presentation of financial statements and the following Philippine Accounting Standards and Philippine Financial Reporting Standard are extensively discussed and illustrated." --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 |
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 |
01/27/2025 |
