03234nam a22003257a 4500003000400000005001700004008004100021020002800062040006100090100003700151245011200188250002400300260007200324300006000396336002200456337002500478338002400503500013100527500010700658505060000765520121001365521001102575541008302586546002102669650004502690650004402735650004302779650004802822650003802870OSt20260128103131.0260128t19912010ph a|||er|||| 001 0 eng d  a9719114223 [newsprint]   aUniversity of Cebu-Banilad cUniversity of Cebu-Banilad   a Lopez, Rafael Jr. M.,eauthor.   aAccounting for partnership and corporation : b(simplified procedural approach) /cby Rafael M. Lopez, Jr.   a2009-2010 edition.   aDavao City, Philippines :bMs. Lopez Printing & Publishing,cc2010.  a403 pages : billustration (black and white) ;c24 cm.   2rdacontentatext   2rdamediaaunmediated  2rdacarrieravolume   a"Based on Philippine financial reporting standards (PFRS) and International financial reporting standards (IFRS)" --Bookcover   a"Under the revised curriculum for Accountancy Education effective school year 2007-2008." --Bookcover   aContents: Part 1 Review of the accounting process -- 1. Accounting and business -- Part 2 Partnership accounting -- 2. Partnership—nature and formation—introduction -- 3. Partnership operations introduction -- 4. Partnership dissolution intr5oduction -- 5. Dissolution with liquidation introduction -- Part 3 Corporation accounting introduction -- 6. Corporation—nature and formation -- 7. Accounting for share capital transactions introduction -- 8. Retained earnings/accumulated profits (losses), dividends and treasury shares introduction -- 9. Part 4 Financial reporting and analysis.   a"This book is written with the author's mind kept flashing his memory back when he was still learning the basics of accounting. It is, done with fervent hope that his work will meet the criteria of accounting educators for the long-envisioned textbook in partnership and corporation accounting. Problem are carefully selected and classroom tested while the author was still with the academe handling this subject for almost twenty years. 

This book has been patterned from the CHED revised syllabus for accountancy education, school year 2007-2008. 

Each topic is presented and discussed in the simplest possible manner to help students learn accounting in an easy way. 

The author acknowledge to have been long-indebted to various accounting faculty members, deans, and chairpersons of commerce and accountancy divisions in different colleges and universities foe their invaluable suggestions and recommendations for the improvement of this book which are being incorporated in the revision. More importantly, it is due to their continued support which gives the author the encouragement and inspiration to continue revising this book in spite of his present condition, they are as follows." --Preface  aAdult   aDonationxBiore, ChristopheryCollege of Business and AccountancyzAccountancy  aText in English   aCorporations xAccountingzPhilippines.   aPartnership xAccountingzPhilippines.   aAccounting xStandards zPhilippines.   aAccounting xExaminations, questions, etc.   aFinancial statementsxStandards.