000			02806nam a22003257a 4500
003			OSt
005			20251219113815.0
008			251218r20132013si a|||er|||| 001 0 eng d
020			_a9789814524162 [newsprint]
040			_aUniversity of Cebu-Banilad _cUniversity of Cebu-Banilad
100			_aGilbertson, Claudia B., _eauthor.
245			_aFundamentals of accounting / _cClaudia B. Gilbertson, Mark W. Lehman, and Debra H. Gentene.
250			_aNinth edition ; Philippine edition.
260			_aSingapore : _bCengage Learning, _cc2013.
300			_axvi, A-6, B-20, C-6, D-18, E-7, G-5, I-15, 509 pages : _billustrations (black and white) ; _c25 cm.
336			_2rdacontent _atext
337			_2rdamedia _aunmediated
338			_2rdacarrier _avolume
504			_aIncludes bibliographical references, glossary, and index.
505			_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—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.
521			_aAdult
541			_aDonation _xBiore, Christopher _yCollege of Business and Accountancy _zAccountancy
546			_aText in English
650			_aAccounting.
700			_4Lehman, Mark W., _eauthor.
700			_aGentene, Debra H., _eauthor.
942			_2ddc _cBK
998			_cJanna [new] _d12/18/2025
999			_c14731 _d14731