MARC details
| 000 -LEADER |
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| fixed length control field |
01921nam 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 |
20241016112821.0 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION |
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| fixed length control field |
241016b ph ||||| |||| 00| 0 eng d |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER |
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| International Standard Book Number |
9786214161263 |
| 040 ## - CATALOGING SOURCE |
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| Original cataloging agency |
NU CLARK |
| Transcribing agency |
NU CLARK |
| 050 ## - LIBRARY OF CONGRESS CALL NUMBER |
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| Classification number |
HJ 9733 .P86 2022 |
| 100 ## - MAIN ENTRY--PERSONAL NAME |
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| Personal name |
Punzalan, Angelito R. |
| Relator term |
author |
| 245 ## - TITLE STATEMENT |
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| Title |
Procedural and comprehensive approach in government accounting : |
| Remainder of title |
for accounting students and CPA examinees / |
| Statement of responsibility, etc. |
Angelito Roque Punzalan and Milagros M. Cardona |
| 250 ## - EDITION STATEMENT |
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| Edition statement |
2022 (15th) Edition |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. |
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| Place of publication, distribution, etc. |
Manila, Philippines : |
| Name of publisher, distributor, etc. |
GIC Enterprises & Co., Inc., |
| Date of publication, distribution, etc. |
c2022 |
| 300 ## - PHYSICAL DESCRIPTION |
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| Extent |
503 pages ; |
| Dimensions |
23 cm. |
| 504 ## - BIBLIOGRAPHY, ETC. NOTE |
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| Bibliography, etc. note |
Includes appendices. |
| 505 ## - FORMATTED CONTENTS NOTE |
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| Formatted contents note |
Chapter 1 General provisions, basic standards and policies -- Chapter 2 The unified accounts code structure -- Chapter 3 The revised chart of accounts -- Chapter 4 Accounting for budgetary accounts -- Chapter 5 Accounting for disbursements and related transactions -- Chapter 6 Accounting for revenue and other receipts -- Chapter 7 Trial balance, financial reports and statements -- Chapter 8 Bank reconciliation -- Chapter 9 The accounting for barangays -- Appendices |
| 520 ## - SUMMARY, ETC. |
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| Summary, etc. |
This textbook, in its 15th edition, is largely based on the most authoritative source of principles and procedures governing GAS - the Government Accounting Manual (GAM) for National Government Agencies, and the manual on the Financial Management of Barangays, which were prepared and issued by the Commission on Audit (COA). Aside from GAM, the authors considered applicable government circulars, rules and regulations, and related International Accounting Standards (IAS) and Philippine Public Sector Accounting Standards (PPSASs) in the preparation of this piece of work. |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM |
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| Topical term or geographic name entry element |
ACCOUNTING |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM |
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| Topical term or geographic name entry element |
FINANCE, PUBLIC--ACCOUNTING |
| 700 ## - ADDED ENTRY--PERSONAL NAME |
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| Personal name |
Cardona, Milagros M. |
| Relator term |
author |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) |
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| Source of classification or shelving scheme |
Library of Congress Classification |
| Koha item type |
Books |
| Suppress in OPAC |
No |
