TY - BOOK AU - Lopez, Rafael M. Jr. TI - Fundamentals of accounting: (simplified procedural approach) SN - 9719114207 [newsprint] PY - 2012/// CY - Davao City, Philippines PB - MS Lopez Printing & Publishing KW - Accounting N1 - Contents: Chapter 1 The accountancy profession and its development -- Chapter 2 Accounting and business -- Chapter 3 Analysis of transactions and rules of debit and credit -- Part 2 How to prepare financial statements of a service concern? -- Chapter 4 Journalizing transactions (1st step of the accounting process) -- Chapter 5 Posting to the ledger and trial balance preparation (2nd and 3rd steps of the accounting process) -- Chapter 6 End-of-the period adjustments (4th step of the accounting process) -- Chapter 7 Worksheet and financial statements (5th and 6th steps of the accounting process) -- Part 3 Completing the accounting cycle -- Chapter 8 Closing entry,post-closing trial balance and reversing entry (7th, 8th and 9th step in the accounting process) -- Part 4 How to prepare financial statements of a merchandising concern? -- Chapter 9 Introduction to merchandising business (with recognition to value-added tax) -- Chapter 10 The special journals -- Chapter 11 Payroll fund, bank accounts and control of cash -- Chapter 12 Accounting for manufacturing concern ER -