MARC details
| 000 -LEADER |
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| fixed length control field |
02158nam a22002777a 4500 |
| 003 - CONTROL NUMBER IDENTIFIER |
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| control field |
NUCLARK |
| 005 - DATE AND TIME OF LATEST TRANSACTION |
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| control field |
20241015114957.0 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION |
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| fixed length control field |
241015b ph ||||| |||| 00| 0 eng d |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER |
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| International Standard Book Number |
9786218386013 |
| 040 ## - CATALOGING SOURCE |
|---|
| Original cataloging agency |
NU CLARK |
| Transcribing agency |
NU CLARK |
| 050 ## - LIBRARY OF CONGRESS CALL NUMBER |
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| Classification number |
HF 5667 .A88 2023 |
| 100 ## - MAIN ENTRY--PERSONAL NAME |
|---|
| Personal name |
Asuncion, Darrel Joe O. |
| Relator term |
author |
| 245 ## - TITLE STATEMENT |
|---|
| Title |
Auditing and assurance : |
| Remainder of title |
concepts and applications / |
| Statement of responsibility, etc. |
by Darell Joe O. Asuncion, Mark Alyson B. Ngina and Raymund Francis A. Escala |
| 250 ## - EDITION STATEMENT |
|---|
| Edition statement |
2023-2024 Edition |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. |
|---|
| Place of publication, distribution, etc. |
Manila, Philippines : |
| Name of publisher, distributor, etc. |
Real Excellence Publishing, |
| Date of publication, distribution, etc. |
c2023 |
| 300 ## - PHYSICAL DESCRIPTION |
|---|
| Extent |
xvii, 876 pages ; |
| Dimensions |
23 cm. |
| 504 ## - BIBLIOGRAPHY, ETC. NOTE |
|---|
| Bibliography, etc. note |
Includes bibliographical references. |
| 505 ## - FORMATTED CONTENTS NOTE |
|---|
| Formatted contents note |
Chapter 1: Overview of audit process and pre-engagement activities -- Chapter 2: Audit planning -- Chapter 3: Internal control consideration -- Chapter 4: Transaction cycle -- Chapter 5: Cash and accrual basis -- Chapter 6: Correction of errors -- Chapter 7: substantive test of cash -- Chapter 8: Cash and cash equivalents -- Chapter 9: Substantive test of receivables and sales -- Chapter 10: Loans and receivables -- Chapter 11: Substantive test of inventories and cost of sales -- Chapter 12: Inventories -- Chapter 13: Agriculture -- Chapter 14: Substantive test of investments -- Chapter 15: Introduction to financial asset and investment in equity securities -- Chapter 16: Investment in debt securities -- Chapter 17: Investment in associate -- Chapter 18: Substantive test of property, plant, and equipment -- Chapter 19: Property, plant and equipment |
| 520 ## - SUMMARY, ETC. |
|---|
| Summary, etc. |
This book was written primarily to address the need for textbook in auditing and assurance: concepts and application course in the Bachelor of Science in Accountancy program. The text address the basic concepts on how to audit and it also provides comprehensive and well-illustrated concepts of the Philippine financial reporting standards. In addition, this book includes additional notes for PFRs and SMEs. -- Preface |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name entry element |
AUDITING |
| 700 ## - ADDED ENTRY--PERSONAL NAME |
|---|
| Personal name |
Ngina, Mark Alyson B. |
| Relator term |
author |
| 700 ## - ADDED ENTRY--PERSONAL NAME |
|---|
| Personal name |
Escala, Raymund Francis A. |
| Relator term |
author |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) |
|---|
| Source of classification or shelving scheme |
Library of Congress Classification |
| Koha item type |
Books |
| Suppress in OPAC |
No |
