<?xml version="1.0" encoding="UTF-8"?>
<record
    xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance"
    xsi:schemaLocation="http://www.loc.gov/MARC21/slim http://www.loc.gov/standards/marcxml/schema/MARC21slim.xsd"
    xmlns="http://www.loc.gov/MARC21/slim">

  <leader>02806nam a22003257a 4500</leader>
  <controlfield tag="003">OSt</controlfield>
  <controlfield tag="005">20251219113815.0</controlfield>
  <controlfield tag="008">251218r20132013si a|||er|||| 001 0 eng d</controlfield>
  <datafield tag="020" ind1=" " ind2=" ">
    <subfield code="a">9789814524162 [newsprint]</subfield>
  </datafield>
  <datafield tag="040" ind1=" " ind2=" ">
    <subfield code="a">University of Cebu-Banilad</subfield>
    <subfield code="c">University of Cebu-Banilad</subfield>
  </datafield>
  <datafield tag="100" ind1=" " ind2=" ">
    <subfield code="a">Gilbertson, Claudia B., </subfield>
    <subfield code="e">author. </subfield>
  </datafield>
  <datafield tag="245" ind1=" " ind2=" ">
    <subfield code="a">Fundamentals of accounting / </subfield>
    <subfield code="c">Claudia B. Gilbertson, Mark W. Lehman, and Debra H. Gentene.</subfield>
  </datafield>
  <datafield tag="250" ind1=" " ind2=" ">
    <subfield code="a">Ninth edition ; Philippine edition. </subfield>
  </datafield>
  <datafield tag="260" ind1=" " ind2=" ">
    <subfield code="a">Singapore : </subfield>
    <subfield code="b">Cengage Learning, </subfield>
    <subfield code="c">c2013.</subfield>
  </datafield>
  <datafield tag="300" ind1=" " ind2=" ">
    <subfield code="a">xvi, A-6, B-20, C-6, D-18, E-7, G-5, I-15, 509 pages : </subfield>
    <subfield code="b">illustrations (black and white) ; </subfield>
    <subfield code="c">25 cm. </subfield>
  </datafield>
  <datafield tag="336" ind1=" " ind2=" ">
    <subfield code="2">rdacontent</subfield>
    <subfield code="a">text </subfield>
  </datafield>
  <datafield tag="337" ind1=" " ind2=" ">
    <subfield code="2">rdamedia</subfield>
    <subfield code="a">unmediated</subfield>
  </datafield>
  <datafield tag="338" ind1=" " ind2=" ">
    <subfield code="2">rdacarrier</subfield>
    <subfield code="a">volume </subfield>
  </datafield>
  <datafield tag="504" ind1=" " ind2=" ">
    <subfield code="a">Includes bibliographical references, glossary, and index. </subfield>
  </datafield>
  <datafield tag="505" ind1=" " ind2=" ">
    <subfield code="a">"Part 1 Accounting for a service business organized as a proprietorship -- Chapter 1 Starting a proprietorship: changes the affect the accounting equation -- Chapter 2 Analyzing transaction into debit and credit parts -- Chapter 3 Journalizing transactions -- Chapter 4 Posting to a general ledger -- Chapter 5 Cash control systems -- Chapter 6 Worksheet for a service business -- Chapter 7 Financial statements for a proprietorship -- Chapter 8 Recording adjusting and a closing entries for a service business -- Part 2 Accounting for a merchandising business organized as a corporation -- Chapter 9 Journalizing purchases  and cash payments -- Chapter 10 Journalizing sales and cash receipts using special journals -- Chapter 11 Posting to general and subsidiary ledgers -- Chapter 12 Preparing payroll records -- Chapter 13 Payroll accounting, taxes, and reports -- Chapter 14 Distributing dividends and preparing a work sheet for a merchandising business -- Chapter 15 Financial statements for a corporation -- Part 3 Accounting for a merchandising business organized as a corporation&#x2014;adjustments and valuation -- Chapter 17 Accounting for uncollectible accounts receivable -- Chapter 18 Accounting a plant assets and depreciation -- Chapter 19 Accounting for inventory -- Chapter 20 Accounting for notes and interest -- Chapter 21 Accounting for accrued revenue and expenses -- Chapter 22 End-of-fiscal-period work for a corporation -- Part 4 Additional accounting procedures -- Chapter 23 Accounting for partnership -- Chapter 24 Recording international and internet sales. </subfield>
  </datafield>
  <datafield tag="521" ind1=" " ind2=" ">
    <subfield code="a">Adult </subfield>
  </datafield>
  <datafield tag="541" ind1=" " ind2=" ">
    <subfield code="a">Donation </subfield>
    <subfield code="x">Biore, Christopher</subfield>
    <subfield code="y">College of Business and Accountancy</subfield>
    <subfield code="z">Accountancy</subfield>
  </datafield>
  <datafield tag="546" ind1=" " ind2=" ">
    <subfield code="a">Text in English </subfield>
  </datafield>
  <datafield tag="650" ind1=" " ind2=" ">
    <subfield code="a">Accounting. </subfield>
  </datafield>
  <datafield tag="700" ind1=" " ind2=" ">
    <subfield code="4">Lehman, Mark W., </subfield>
    <subfield code="e">author. </subfield>
  </datafield>
  <datafield tag="700" ind1=" " ind2=" ">
    <subfield code="a">Gentene, Debra H., </subfield>
    <subfield code="e">author. </subfield>
  </datafield>
  <datafield tag="942" ind1=" " ind2=" ">
    <subfield code="2">ddc</subfield>
    <subfield code="c">BK</subfield>
  </datafield>
  <datafield tag="998" ind1=" " ind2=" ">
    <subfield code="c">Janna [new]</subfield>
    <subfield code="d">12/18/2025</subfield>
  </datafield>
  <datafield tag="999" ind1=" " ind2=" ">
    <subfield code="c">14731</subfield>
    <subfield code="d">14731</subfield>
  </datafield>
  <datafield tag="952" ind1=" " ind2=" ">
    <subfield code="0">0</subfield>
    <subfield code="1">0</subfield>
    <subfield code="2">ddc</subfield>
    <subfield code="4">0</subfield>
    <subfield code="7">0</subfield>
    <subfield code="a">UCBL_MAIN</subfield>
    <subfield code="b">UCBL_MAIN</subfield>
    <subfield code="c">SUBJ.REF</subfield>
    <subfield code="d">2025-12-18</subfield>
    <subfield code="e">Donated by: Dr. Christopher Biore </subfield>
    <subfield code="l">0</subfield>
    <subfield code="o">657 G35 2013</subfield>
    <subfield code="p">3UCBL000029222</subfield>
    <subfield code="r">2025-12-18</subfield>
    <subfield code="w">2025-12-18</subfield>
    <subfield code="y">SR</subfield>
  </datafield>
</record>
