Aduana, Nick L.

Partnership and corporation accounting : a procedural approach / Nick L. Aduana - Quezon City : C&E Publishing, c2016 - xi, 388 pages ; 26 cm.

includes index

Preface -- Chapter 1: Partnership - An overview -- Chapter 2: Partnership formation -- Chapter 3: Partnership Operation -- Chapter 4: Partnership dissolution -- Chapter 5: Partnership liquidation -- Chapter 6: Overview of corporations -- Chapter 7: Corporation accounting of share capital -- Chapter 8: Corporation operations and retained earnings -- Bibliography -- Index.

"Partnership and Corporation Accounting (A Procedural Approach) introduces students to the accounting procedures applicable to partnerships and corporations. Citing relevant provisions of both the Civil Code and the Corporation Code of the Philippines and other special laws, textbook simplifies the steps involved in partnership and corporation formation or organization, operations, dissolution, and liquidation. It discusses as well various essential concepts in the field of accounting such as mutual agency, unlimited liability, retained earnings, and profit-and-loss ratio. Chapter summaries and exercises are also included to reinforce students' comprehension."

9789719804376


PARTNERSHIP--ACCOUNTING--PHILIPPINES
CORPORATION--ACCOUNTING--PHILIPPINES

HF 5686 .A38 2016