Procedural and comprehensive approach in government accounting : for accounting students and CPA examinees / Angelito Roque Punzalan and Milagros M. Cardona

By:

Punzalan, Angelito R [author]

Contributor(s):

Cardona, Milagros M [author]

Material type: Text

TextPublication details: Manila, Philippines : GIC Enterprises & Co., Inc., c2022Edition: 2022 (15th) EditionDescription: 503 pages ; 23 cmISBN:

9786214161263

Subject(s):

LOC classification:

HJ 9733 .P86 2022

Contents:

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

Summary: 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.

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Holdings
Item type	Current library	Collection	Call number	Materials specified	Copy number	Status	Date due	Barcode
Books	NU Clark Filipiniana	Non-fiction	FIL HJ 9733 .P86 2022 c.1 (Browse shelf(Opens below))		c.1	Available		NUCLA000004147
Books	NU Clark Filipiniana	Non-fiction	FIL HJ 9733 .P86 2022 c.2 (Browse shelf(Opens below))		c.2	Available		NUCLA000004148

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Includes appendices.

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.

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