Income taxation : (Record no. 81187)

MARC details
000 -LEADER
fixed length control field 02476nam a2200229Ia 4500
001 - CONTROL NUMBER
control field 221623
003 - CONTROL NUMBER IDENTIFIER
control field 0000000000
005 - DATE AND TIME OF LATEST TRANSACTION
control field 20211104052327.0
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 130128n 000 0 eng d
020 ## - INTERNATIONAL STANDARD BOOK NUMBER
International Standard Book Number 9789715848541
050 ## - LIBRARY OF CONGRESS CALL NUMBER
Classification number HJ 2956
Item number .Ad91 2009
100 ## - MAIN ENTRY--PERSONAL NAME
Personal name Aduana, Nick L.
9 (RLIN) 45317
245 #0 - TITLE STATEMENT
Title Income taxation :
Remainder of title simplified and procedural handbook /
Statement of responsibility, etc. Nick L. Aduana.
260 ## - PUBLICATION, DISTRIBUTION, ETC. (IMPRINT)
Place of publication, distribution, etc. Quezon City :
Name of publisher, distributor, etc. C & E Pub.,
Date of publication, distribution, etc. c2009.
300 ## - PHYSICAL DESCRIPTION
Extent xxi, 684 p. :
Other physical details ill.
Dimensions 22 cm.
520 ## - SUMMARY, ETC.
Summary, etc. Simplified and Procedural Handbook on Income Taxation provides accountancy and business administration students and teachers as well as non-accountants and ordinary taxpayers with fundamental information on taxation. It is particularly beneficial to CPA board examinees as it discusses income taxes, business taxes, transfer taxes, and other taxes pertinent to the accounting practice. The instructional material covers the subject of taxation extensively. Topics follow a systematic progression, allowing for a survey on a general tax classification as to purposes and characteristics before intruducing the more specific guidelines in determining, sources of income or computation of taxes, capital gains, depreciations, dividents, refunds, etc. Concepts are explained with various illustrations and learning diagrams while computations are performed in a step-by-step process. Tests and exercises complement the discussions and enhance the learning process. Unlike other taxation books that traditionally use incomprehensible technical and legal jargon, this volume adopts a language befitting the ordinary user's range of understanding. These approaches are aimed at making the book highly-readable to students. In addition, the provisions of Republic Act No. 9504, the latest tax law amendment to Republic Act. No. 8424 or the National Internal Revenue Code of 1997 and the various implementing BIR Regulations No. 16-2008 have been incorporated into the text to orient and update students with the requirements of taxation law. With this, Simplified and Procedural Handbook on Income Taxation acquires significance as a tool in comprehending the multifaceted and changing nature of the tax environment.
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name as entry element Income tax
Geographic subdivision Philippines.
Source of heading or term sears
9 (RLIN) 92413
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name as entry element Taxation
Geographic subdivision Philippines.
Source of heading or term sears
9 (RLIN) 58326
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 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 01/28/2013 FIL-012596   HJ 2956 .Ad91 2009 3AEA0000318884 11/04/2021 11/04/2021 Filipiniana
        Aklatang Emilio Aguinaldo-Information Resource Center Aklatang Emilio Aguinaldo-Information Resource Center Filipiniana 01/28/2013 FIL-012597   HJ 2956 .Ad91 2009 3AEA0000318886 11/04/2021 11/04/2021 Filipiniana