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  <titleInfo>
    <title>Fundamentals of accounting</title>
  </titleInfo>
  <name type="personal">
    <namePart>Gilbertson, Claudia B.</namePart>
    <role>
      <roleTerm authority="marcrelator" type="text">creator</roleTerm>
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    <role>
      <roleTerm type="text">author. </roleTerm>
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  <name type="personal">
    <namePart/>
    <role>
      <roleTerm type="text">author. </roleTerm>
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    <role>
      <roleTerm authority="marcrelator" type="code">Lehman, Mark W., </roleTerm>
    </role>
  </name>
  <name type="personal">
    <namePart>Gentene, Debra H.</namePart>
    <role>
      <roleTerm type="text">author. </roleTerm>
    </role>
  </name>
  <typeOfResource>text</typeOfResource>
  <originInfo>
    <place>
      <placeTerm type="code" authority="marccountry">si</placeTerm>
    </place>
    <place>
      <placeTerm type="text">Singapore</placeTerm>
    </place>
    <publisher>Cengage Learning</publisher>
    <dateIssued>c2013</dateIssued>
    <dateIssued encoding="marc">2013</dateIssued>
    <edition>Ninth edition ; Philippine edition. </edition>
    <issuance>monographic</issuance>
  </originInfo>
  <language>
    <languageTerm authority="iso639-2b" type="code">eng</languageTerm>
  </language>
  <physicalDescription>
    <extent>xvi, A-6, B-20, C-6, D-18, E-7, G-5, I-15, 509 pages :  illustrations (black and white) ;  25 cm. </extent>
  </physicalDescription>
  <tableOfContents>"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—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. </tableOfContents>
  <targetAudience>Adult </targetAudience>
  <targetAudience authority="marctarget">adult</targetAudience>
  <note type="statement of responsibility">Claudia B. Gilbertson, Mark W. Lehman, and Debra H. Gentene.</note>
  <note>Includes bibliographical references, glossary, and index. </note>
  <note>Donation  Biore, Christopher College of Business and Accountancy Accountancy</note>
  <note>Text in English </note>
  <subject>
    <topic>Accounting</topic>
  </subject>
  <identifier type="isbn">9789814524162 [newsprint]</identifier>
  <recordInfo>
    <recordContentSource authority="marcorg">University of Cebu-Banilad</recordContentSource>
    <recordCreationDate encoding="marc">251218</recordCreationDate>
    <recordChangeDate encoding="iso8601">20251219113815.0</recordChangeDate>
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