| 000 -LEADER |
|---|
| fixed length control field |
03615nam a22003257a 4500 |
| 003 - CONTROL NUMBER IDENTIFIER |
|---|
| control field |
OSt |
| 005 - DATE AND TIME OF LATEST TRANSACTION |
|---|
| control field |
20260629140858.0 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION |
|---|
| fixed length control field |
260327b |||||||| |||| 00| 0 eng d |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER |
|---|
| International Standard Book Number |
9789710192168 [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 M. Jr., |
| Relator term |
author. |
| 245 ## - TITLE STATEMENT |
|---|
| Title |
Basic accounting for : |
| Remainder of title |
hotel and restaurant management, hospitality and tourism (specialized accounting subject) / |
| Statement of responsibility, etc |
by Rafael M. Lopez, Jr. |
| 250 ## - EDITION STATEMENT |
|---|
| Edition statement |
First 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 |
c2018. |
| 300 ## - PHYSICAL DESCRIPTION |
|---|
| Extent |
xi, 304 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 |
| 505 ## - FORMATTED CONTENTS NOTE |
|---|
| Formatted contents note |
Contents: Part 1 Introductory Remarks — 1 General understanding about accounting and business — 2 Analyses of transactions and the rules of debit and credit — 3 Perpetual vs. periodic inventory systems — Part 2 How to Prepare Financial Statements? — 4 Journalizing Transactions (1st Step of the Accounting Process) — 5 Posting to the Ledger and Trial Balance Preparation (2nd and 3rd Steps of the Accounting Process) — 6 Adjusting the books of accounts (4th Step of the Accounting Process) — 7 Worksheet and financial statements (5th and 6th Steps of the Accounting Process) — Part 3 Completing the accounting process — 8 Closing entries and post-closing trial balance (7th and 8th Steps of the Accounting Process) — Part 4 Accounting for Payroll Fund — 9 Payroll Fund — Part 5 Analysis of financial statements and decision-making process — 10 Analysis of Financial Statements — 11 Cost-Volume Profit Analysis. |
| 520 ## - SUMMARY, ETC. |
|---|
| Summary, etc |
"This textbook has been written and designed primarily in response not only to basic accounting teacher's clamor but to students as well, the need of an accounting book that will be suited to students in BS Hotel and Restaurant Management. The truth is, accounting for hotel and restaurant is a "specialized accounting subject - a hybrid" and no book can suffice unless it is tailored-fit for the purpose, hence, this long-envisioned textbook.<br/>The author feels that the textbook-problem has been existing for so long but to no avail because only few students took up the course. But with the advent of tourism in our country, nowadays, hotel and restaurant business is one of the promising industries not only in the Philippines but around the world. More and more investors poured their resources and ventured into the business.<br/>The author wishes to express his sincerest thanks to Mr. Melchor Q. Bombeo, his co-professor and presently the Dean in the College of Business Governance and Accountancy of Holy Cross of Davao College who inspired and encouraged him to write this book; to his former schoolmate in college a long-time friend and a Financial Comptroller of Marco Polo Hotel in Davao City, Mr. Armenio C. Lorenzo, CPA; to his very caring and understanding wife, Mrs. Marili S. Lopez for a tiresome job of computer encoding; and to those who in one way or another have contributed for the completion of this book.<br/>to all of them, the author now pays his gratitude and respect." —Preface |
| 521 ## - TARGET AUDIENCE NOTE |
|---|
| Target audience note |
Adult |
| 541 ## - IMMEDIATE SOURCE OF ACQUISITION NOTE |
|---|
| Source of acquisition |
Donation |
| Deans/Chairperson |
Lopez, Edilyn |
| Department |
College of Tourism Management |
| Subject Category |
Tourism |
| 546 ## - LANGUAGE NOTE |
|---|
| Language note |
Text in English |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name as entry element |
Accounting. |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name as entry element |
Tourism |
| General subdivision |
Hotel & restaurant management. |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) |
|---|
| Source of classification or shelving scheme |
|
| Type of record |
Book |
| 998 ## - LOCAL CONTROL INFORMATION (RLIN) |
|---|
| Encoded by |
Leslie [new] |
| Date encoded |
03/27/2026 |
| 998 ## - LOCAL CONTROL INFORMATION (RLIN) |
|---|
| Encoded by |
Janna [edited&checked] |
| Date encoded |
06/18/2026 |
