Financial accounting / (Record no. 18182)
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000 -LEADER | |
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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 |
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 |