000			03375nam a22003737a 4500
003			OSt
005			20260128103131.0
008			260128t19912010ph a|||er|||| 001 0 eng d
020			_a9719114223 [newsprint]
040			_aUniversity of Cebu-Banilad _cUniversity of Cebu-Banilad
100			_a Lopez, Rafael Jr. M., _eauthor.
245			_aAccounting for partnership and corporation : _b(simplified procedural approach) / _cby Rafael M. Lopez, Jr.
250			_a2009-2010 edition.
260			_aDavao City, Philippines : _bMs. Lopez Printing & Publishing, _cc2010.
300			_a403 pages : _billustration (black and white) ; _c24 cm.
336			_2rdacontent _atext
337			_2rdamedia _aunmediated
338			_2rdacarrier _avolume
500			_a"Based on Philippine financial reporting standards (PFRS) and International financial reporting standards (IFRS)" --Bookcover
500			_a"Under the revised curriculum for Accountancy Education effective school year 2007-2008." --Bookcover
505			_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.
520			_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
521			_aAdult
541			_aDonation _xBiore, Christopher _yCollege of Business and Accountancy _zAccountancy
546			_aText in English
650			_aCorporations _xAccounting _zPhilippines.
650			_aPartnership _xAccounting _zPhilippines.
650			_aAccounting _xStandards _zPhilippines.
650			_aAccounting _xExaminations, questions, etc.
650			_aFinancial statements _xStandards.
942			_2ddc _cBK
998			_cJanna [new] _d1/28/2026
999			_c14874 _d14874