Financial accounting / (Record no. 18182)

MARC details
000 -LEADER
fixed length control field 02350nam a2200313Ia 4500
001 - CONTROL NUMBER
control field 328757
003 - CONTROL NUMBER IDENTIFIER
control field 0000000000
005 - DATE AND TIME OF LATEST TRANSACTION
control field 20210120102036.0
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 150406n 000 0 eng d
020 ## - INTERNATIONAL STANDARD BOOK NUMBER
International Standard Book Number 9786214160051
040 ## - CATALOGING SOURCE
Description conventions rda
050 ## - LIBRARY OF CONGRESS CALL NUMBER
Classification number HF 5635
Item number .V238 2016 v.3
100 ## - MAIN ENTRY--PERSONAL NAME
Personal name Valix, Conrado T.
9 (RLIN) 34436
245 #0 - TITLE STATEMENT
Title Financial accounting /
Statement of responsibility, etc. Conrado T. Valix, Jose F. Peralta, Christian Aris M. Valix.
264 ## - PRODUCTION, PUBLICATION, DISTRIBUTION, MANUFACTURE, AND COPYRIGHT NOTICE
Place of production, publication, distribution, manufacture Manila, Philippines :
Name of producer, publisher, distributor, manufacturer GIC Enterprises & Co.,
Date of production, publication, distribution, manufacture, or copyright notice 2016
300 ## - PHYSICAL DESCRIPTION
Extent 2 volumes
Dimensions 22 cm.
336 ## - CONTENT TYPE
Content type term text
Source rdacontent
337 ## - MEDIA TYPE
Media type term unmediated
Source rdamedia
338 ## - CARRIER TYPE
Carrier type term volume
Source rdacarrier
520 ## - SUMMARY, ETC.
Summary, etc. This volume is written to conform with the undergraduate course syllabus for Financial Accounting Part III as promulgated by the Commission on Higher Education through the recommendation of the Board of Accountancy. This book is the culmination of the Financial Accounting cluster. It is designed to cover the preparation of statement of financial position, income statement, statement of comprehensive income, statement of changes in equity, statement of cash flows and notes to financial statements. The book also covers single entry, cash and accrual basis of accounting, error correction, accounting changes, noncurrent asset held for sale, discounted operation, interim financial reporting, segment reporting, hyperinflation and current cost accounting. In addition, the book includes the discussion and illustration of the Philippine Financial Reporting Standards for Small and Medium-sized Entities or PFRS for SMEs as compared with full PFRS. Moreover, the book is prepared in accordance with amended Philippine standards, amended International Accounting Standards and current International Financial Reporting Standards or IFRS. The International Accounting Standards or IAS is now known as International Financial Reporting Standards. - From the Preface of the Book.
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name as entry element Accounting.
700 ## - ADDED ENTRY--PERSONAL NAME
Personal name Peralta, Jose F.
9 (RLIN) 34438
700 ## - ADDED ENTRY--PERSONAL NAME
Personal name Valix, Christian Aris M.
942 ## - ADDED ENTRY ELEMENTS (KOHA)
Koha item type Filipiniana
Holdings
Withdrawn status Lost status Damaged status Not for loan Home library Current library Shelving location Date acquired Source of acquisition Inventory number Total Checkouts Full call number Barcode Date last seen Price effective from Koha item type
        Aklatang Emilio Aguinaldo-Information Resource Center Aklatang Emilio Aguinaldo-Information Resource Center Filipiniana 11/22/2016 FUND:GenRef SY 16-17 FIL 015486   HF 5635 .V238 2016 v.3 3AEA2015006381 01/20/2021 01/20/2021 Filipiniana
        Aklatang Emilio Aguinaldo-Information Resource Center Aklatang Emilio Aguinaldo-Information Resource Center Filipiniana 03/21/2017 FUND:GenRef SY 16-17 FIL 015485   HF 5635 .V238 2016 v.3 3AEA2015006380 01/20/2021 01/20/2021 Filipiniana
        Aklatang Emilio Aguinaldo-Information Resource Center Aklatang Emilio Aguinaldo-Information Resource Center Filipiniana 03/21/2017 FUND:GenRef SY 16-17 FIL 015487   HF 5635 .V238 2016 v.3 3AEA2015006384 01/20/2021 01/20/2021 Filipiniana
        Aklatang Emilio Aguinaldo-Information Resource Center Aklatang Emilio Aguinaldo-Information Resource Center Filipiniana 06/27/2017 FUND:Donation FIL 015682   HF 5635 .V238 2016 v.3 3FIL2017015682 01/20/2021 01/20/2021 Filipiniana