| 000 -LEADER |
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| fixed length control field |
06038nam a22004697a 4500 |
| 003 - CONTROL NUMBER IDENTIFIER |
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| control field |
OSt |
| 005 - DATE AND TIME OF LATEST TRANSACTION |
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| control field |
20260521105619.0 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION |
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| fixed length control field |
260228s20222022ph a|||dr|||| 001 0 eng d |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER |
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| International Standard Book Number |
9789719818632 [paperback] |
| 040 ## - CATALOGING SOURCE |
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| Original cataloging agency |
University of Cebu-Banilad |
| Transcribing agency |
University of Cebu-Banilad |
| 100 ## - MAIN ENTRY--PERSONAL NAME |
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| Personal name |
Ong, Flocer Lao, |
| Relator term |
author. |
| 245 ## - TITLE STATEMENT |
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| Title |
Fundamentals of acccountancy, business, and management 2 for senior high school / |
| Statement of responsibility, etc |
Flocer Lao Ong, Janelle L. Gomendoza. |
| 250 ## - EDITION STATEMENT |
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| Edition statement |
Revised edition. |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. (IMPRINT) |
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| Place of publication, distribution, etc |
Quezon City, Philippines : |
| Name of publisher, distributor, etc |
C&E Publishing, Inc., |
| Date of publication, distribution, etc |
c2022. |
| 300 ## - PHYSICAL DESCRIPTION |
|---|
| Extent |
xi, 382 pages : |
| Other physical details |
colored illustrations ; |
| Dimensions |
26 cm. |
| 336 ## - CONTENT TYPE |
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| Source |
rdacontent |
| Content type term |
text |
| 337 ## - MEDIA TYPE |
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| Source |
rdamedia |
| Media type term |
unmediated |
| 338 ## - CARRIER TYPE |
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| Source |
rdacarrier |
| Carrier type |
volume |
| 504 ## - BIBLIOGRAPHY, ETC. NOTE |
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| Bibliography, etc |
Includes bibliographical references, glossary, and index. |
| 505 0# - FORMATTED CONTENTS NOTE |
|---|
| Formatted contents note |
Contents: Part 1: The financial statements — Chapter 1: The two forms of the income statement — Lesson 1-1 The income statement — Lesson 1-2 A review of the single-step income statement — Lesson 1-3 The multiple-step income statement — Chapter 2: The statement of financial position and the statement of owner's equity — Lesson 2-1 Assets — Lesson 2-2 Liabilities and Owner's Equity — Lesson 2-3 The statement of changes in owner's equity — Lesson 2-4 The two forms of statement of financial position — Chapter 3: The statement of cash flows — Lesson 3-1 Classification of cash flows according to activities — Part 2: Analysis of financial statements — Chapter 4: Analysis of financial statements — Lesson 4-1 Tools and techniques — Lesson 4-2 Horizontal analysis — Lesson 4-3 Vertical analysis — Lesson 4-4 Trend analysis — Chapter 5: Financial ratios — Lesson 5-1 Financial ratios — Lesson 5-2 Liquidity ratios — Lesson 5-3 Solvency ratios — Lesson 5-4 Profitability ratios — Part 3: Review of journal entries, t-accounts, general ledger, and trial balance — Chapter 6: Review of journal entries, t-accounts, general ledger, and trial balance — Lesson 6-1 Recording transactions in the journal — Lesson 6-2 The t-account — Lesson 6-3 Posting journal entries in the ledger — Lesson 6-4 The trial balance — Part 4: Accounting for cash in bank — Chapter 7: Bank documents and transactions related to cash in bank — Lesson 7-1 Types of bank accounts — Lesson 7-2 Bank documents — Chapter 8: Bank reconciliation — Lesson 8-1 Bank reconciling items — Lesson 8-2 Book reconciling items — Lesson 8-3 Understanding the bank statement — Lesson 8-4 Bank reconciliation — Part 5: Taxation — Chapter 9: Welcome to taxation — Lesson 9-1 Overview of taxation — Lesson 9-2 General principles of taxation and taxes — Lesson 9-3 The BIR — Lesson 9-4 Forms of escape from taxation and tax amnesty — Chapter 10: Income taxation — Lesson 10-1 General principles of income taxation — Lesson 10-2 Concept and items of income — Lesson 10-3 Income tax of individuals — Lesson 10-4 Overseas Filipino workers—bagong bayani — Chapter 11: The value-added tax — Lesson 11-1 General principles of business taxation — Lesson 11-2 Value-added tax — Chapter 12: The special 8% rule, optional standard deduction, and minimum wage earners — Lesson 12-1 Income tax rate at 8%?!? Lesson 12-2 OSD and MWE special income tax rules — Chapter 13: Other types of VAT transactions — Lesson 13-1 VAT-exempt and VAT zero-rated transactions — Lesson 13-2 Other percentage tax — Chapter 14: Registration and compliance — Lesson 14-1 Primary registration requirements — Lesson 14-2 The quarterly and annual income tax returns — Lesson 14-3 The monthly and quarterly VAT/OPT returns — Additional topics — Additional topic 1 Overview of exclusions and deductions from gross income — Additional topic 2 Business expenses — ordinary and necessary — Additional topic 3 Interest expense and bad debts — Additional topic 4 Depreciation — Additional topic 5 Losses — Additional topic 6 Tax payments and credits — Additional topic 7 Some secondary registration requirements — Glossary — Bibliography — Index — About the authors. |
| 520 ## - SUMMARY, ETC. |
|---|
| Summary, etc |
"FUNDAMENTALS OF ACCOUNTANCY, BUSINESS, AND MANAGEMENT 2 introduces students to the basics of accounting. As a sequel of the book with the same title, it continues its discussion of the accounting cycle from journalizing to preparing of the financial statements for sole proprietorship. Certain topics are reviewed for mastery of the subject matter. In addition, the analysis of financial statements is discussed, not only the computation phase, but the interpretation phase as well. This gives students a meaningful experience as they tackle the numbers in the financial statements on a deeper level and understanding. On the practical aspect, bank transactions, bank documents, and bank reconciliation are discussed to prepare students for the inner machinations of the business world." —Preface |
| 521 ## - TARGET AUDIENCE NOTE |
|---|
| Target audience note |
Adolescence |
| 541 ## - IMMEDIATE SOURCE OF ACQUISITION NOTE |
|---|
| Source of acquisition |
Purchased |
| Deans/Chairperson |
Maleen Grafilo-Ordiz |
| Department |
Senior High School |
| Subject Category |
Accounting |
| 541 ## - IMMEDIATE SOURCE OF ACQUISITION NOTE |
|---|
| Source of acquisition |
Purchased |
| Deans/Chairperson |
Maleen Grafilo-Ordiz |
| Department |
Senior High School |
| Subject Category |
Accounting |
| 541 ## - IMMEDIATE SOURCE OF ACQUISITION NOTE |
|---|
| Source of acquisition |
Purchased |
| Deans/Chairperson |
Maleen Grafilo-Ordiz |
| Department |
Senior High School |
| Subject Category |
Accounting |
| 541 ## - IMMEDIATE SOURCE OF ACQUISITION NOTE |
|---|
| Source of acquisition |
Purchased |
| Deans/Chairperson |
Maleen Grafilo-Ordiz |
| Department |
Senior High School |
| Subject Category |
Accounting |
| 541 ## - IMMEDIATE SOURCE OF ACQUISITION NOTE |
|---|
| Source of acquisition |
Purchased |
| Deans/Chairperson |
Maleen Grafilo-Ordiz |
| Department |
Senior High School |
| Subject Category |
Accounting |
| 541 ## - IMMEDIATE SOURCE OF ACQUISITION NOTE |
|---|
| Source of acquisition |
Purchased |
| Deans/Chairperson |
Maleen Grafilo-Ordiz |
| Department |
Senior High School |
| Subject Category |
Accounting |
| 541 ## - IMMEDIATE SOURCE OF ACQUISITION NOTE |
|---|
| Source of acquisition |
Purchased |
| Deans/Chairperson |
Maleen Grafilo-Ordiz |
| Department |
Senior High School |
| Subject Category |
Accounting |
| 546 ## - LANGUAGE NOTE |
|---|
| Language note |
Text in English |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name as entry element |
Accountancy. |
| 700 ## - ADDED ENTRY--PERSONAL NAME |
|---|
| Personal name |
Gomendoza, Janelle L., |
| Relator term |
author. |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) |
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| Source of classification or shelving scheme |
|
| Type of record |
Book |
| 998 ## - LOCAL CONTROL INFORMATION (RLIN) |
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Gian [new] |
| Date encoded |
02/28/2026 |
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Gian [added] |
| Date encoded |
02/28/2026 |
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| Encoded by |
Gian [added] |
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02/28/2026 |
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Janna [added] |
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05/21/2026 |
| 998 ## - LOCAL CONTROL INFORMATION (RLIN) |
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| Encoded by |
Janna [added] |
| Date encoded |
05/21/2026 |
| 998 ## - LOCAL CONTROL INFORMATION (RLIN) |
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| Encoded by |
Janna [added] |
| Date encoded |
05/21/2026 |
| 998 ## - LOCAL CONTROL INFORMATION (RLIN) |
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| Encoded by |
Janna [added] |
| Date encoded |
05/21/2026 |
