| 000 -LEADER |
|---|
| fixed length control field |
03336nam a22003257a 4500 |
| 003 - CONTROL NUMBER IDENTIFIER |
|---|
| control field |
OSt |
| 005 - DATE AND TIME OF LATEST TRANSACTION |
|---|
| control field |
20260420110847.0 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION |
|---|
| fixed length control field |
260420b |||||||| |||| 00| 0 eng d |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER |
|---|
| International Standard Book Number |
9789718966174 [paperback] |
| 040 ## - CATALOGING SOURCE |
|---|
| Original cataloging agency |
University of Cebu-Banilad |
| Transcribing agency |
University of Cebu-Banilad |
| 100 ## - MAIN ENTRY--PERSONAL NAME |
|---|
| Personal name |
Guerrero, Pedro P., |
| Relator term |
author. |
| 245 ## - TITLE STATEMENT |
|---|
| Title |
Advanced accounting : |
| Remainder of title |
a procedural approach volume 2 / |
| Statement of responsibility, etc |
Pedro P. Guerrero, BSC, CPA, Jose F. Peralta, BBA, MBA, CPA. |
| 250 ## - EDITION STATEMENT |
|---|
| Edition statement |
Sixth 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 |
c2019. |
| 300 ## - PHYSICAL DESCRIPTION |
|---|
| Extent |
viii, 323-786 pages ; |
| Dimensions |
22.8 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 0# - FORMATTED CONTENTS NOTE |
|---|
| Formatted contents note |
11 Home office and branch accounting - general procedures — 12 Home office and branch accounting - special problems — 13 Business combinations — 14 Consolidated balance sheet - date of acquisition — 15 Consolidated financial statements - subsequent to date of purchase - type business combination — 16 Intercompany profit transactions - inventories — 17 Intercompany gain transaction - plant assets — 18 Accounting for foreign currency transactions — 19 Translation of foreign currency financial statements — 20 Governmental accounting: general fund — 21 Nonprofit organizations. |
| 520 ## - SUMMARY, ETC. |
|---|
| Summary, etc |
"We are glad that you've chosen this edition as your Advanced Accounting textbook. We have strive to make this book meet the requirements of both instructors and students. This edition which includes updated discussions and pronouncements was designed to be comprehensive and easily understood.<br/><br/>The chapter of Joint Venture Accounting has been deleted. On the other hand, the chapter in Accounting for Long-term Construction Contracts and Franchises has been reorganized into two chapters to discuss these topics more lengthily. New chapter for nonprofit organizations (Chapter 21) is added. The other chapters have been rewritten and updated to conform with the new syllabus in Practical Accounting 2 issued by the Philippines Board of Accountancy. As in previous edition, the multiple choice questions at the end of each chapter remains a strength of the text. Many of the multiple choice questions from the sixth edition have been revised, rewritten, and updated to offer greater variety. Additional integrated and comprehensive problems have been provided as alternative assignments materials.<br/><br/>We wish to express our thanks to our colleagues for helping us reach our goal of writing the best possible advanced accounting text. We appreciate the many valuable comments and suggestions from the instructors who used the earlier editions of the text. Their comments and suggestions have contributed to making this text a more effective learning tool. Last but not the least, we thank all the students in advanced accounting classes, and reviewees from CPA Review School of the Philippines (CPAR), from whom we have learned so much." —Preface |
| 521 ## - TARGET AUDIENCE NOTE |
|---|
| Target audience note |
Adult |
| 541 ## - IMMEDIATE SOURCE OF ACQUISITION NOTE |
|---|
| Deans/Chairperson |
Biore, Christopher |
| Department |
College of Business and Accountancy |
| 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 |
Accounting. |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name as entry element |
Advanced 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 |
Gian [new] |
| Date encoded |
04/20/2026 |
