| 000 -LEADER |
|---|
| fixed length control field |
03375nam a22003737a 4500 |
| 003 - CONTROL NUMBER IDENTIFIER |
|---|
| control field |
OSt |
| 005 - DATE AND TIME OF LATEST TRANSACTION |
|---|
| control field |
20260128103131.0 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION |
|---|
| fixed length control field |
260128t19912010ph a|||er|||| 001 0 eng d |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER |
|---|
| International Standard Book Number |
9719114223 [newsprint] |
| 040 ## - CATALOGING SOURCE |
|---|
| Original cataloging agency |
University of Cebu-Banilad |
| Transcribing agency |
University of Cebu-Banilad |
| 100 ## - MAIN ENTRY--PERSONAL NAME |
|---|
| Personal name |
Lopez, Rafael Jr. M., |
| Relator term |
author. |
| 245 ## - TITLE STATEMENT |
|---|
| Title |
Accounting for partnership and corporation : |
| Remainder of title |
(simplified procedural approach) / |
| Statement of responsibility, etc |
by Rafael M. Lopez, Jr. |
| 250 ## - EDITION STATEMENT |
|---|
| Edition statement |
2009-2010 edition. |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. (IMPRINT) |
|---|
| Place of publication, distribution, etc |
Davao City, Philippines : |
| Name of publisher, distributor, etc |
Ms. Lopez Printing & Publishing, |
| Date of publication, distribution, etc |
c2010. |
| 300 ## - PHYSICAL DESCRIPTION |
|---|
| Extent |
403 pages : |
| Other physical details |
illustration (black and white) ; |
| Dimensions |
24 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 |
| 500 ## - GENERAL NOTE |
|---|
| General note |
"Based on Philippine financial reporting standards (PFRS) and International financial reporting standards (IFRS)" --Bookcover |
| 500 ## - GENERAL NOTE |
|---|
| General note |
"Under the revised curriculum for Accountancy Education effective school year 2007-2008." --Bookcover |
| 505 ## - FORMATTED CONTENTS NOTE |
|---|
| Formatted contents note |
Contents: Part 1 Review of the accounting process -- 1. Accounting and business -- Part 2 Partnership accounting -- 2. Partnership—nature and formation—introduction -- 3. Partnership operations introduction -- 4. Partnership dissolution intr5oduction -- 5. Dissolution with liquidation introduction -- Part 3 Corporation accounting introduction -- 6. Corporation—nature and formation -- 7. Accounting for share capital transactions introduction -- 8. Retained earnings/accumulated profits (losses), dividends and treasury shares introduction -- 9. Part 4 Financial reporting and analysis. |
| 520 ## - SUMMARY, ETC. |
|---|
| Summary, etc |
"This book is written with the author's mind kept flashing his memory back when he was still learning the basics of accounting. It is, done with fervent hope that his work will meet the criteria of accounting educators for the long-envisioned textbook in partnership and corporation accounting. Problem are carefully selected and classroom tested while the author was still with the academe handling this subject for almost twenty years. <br/><br/>This book has been patterned from the CHED revised syllabus for accountancy education, school year 2007-2008. <br/><br/>Each topic is presented and discussed in the simplest possible manner to help students learn accounting in an easy way. <br/><br/>The author acknowledge to have been long-indebted to various accounting faculty members, deans, and chairpersons of commerce and accountancy divisions in different colleges and universities foe their invaluable suggestions and recommendations for the improvement of this book which are being incorporated in the revision. More importantly, it is due to their continued support which gives the author the encouragement and inspiration to continue revising this book in spite of his present condition, they are as follows." --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 |
Corporations |
| General subdivision |
Accounting |
| Geographic subdivision |
Philippines. |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name as entry element |
Partnership |
| General subdivision |
Accounting |
| Geographic subdivision |
Philippines. |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name as entry element |
Accounting |
| General subdivision |
Standards |
| Geographic subdivision |
Philippines. |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name as entry element |
Accounting |
| General subdivision |
Examinations, questions, etc. |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name as entry element |
Financial statements |
| General subdivision |
Standards. |
| 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 |
1/28/2026 |
