Punzalan, Angelito R. <br/><br/>
Procedural and comprehensive approach in government accounting :  for accounting students and CPA examinees / 
Angelito Roque Punzalan and Milagros M. Cardona 
 - 2022 (15th) Edition 
 - Manila, Philippines :  GIC Enterprises & Co., Inc.,  c2022 
 - 503 pages ;  23 cm. 
<br/><br/>Includes appendices. 
<br/><br/>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 
<br/><br/> 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. 
<br/><br/><label>ISBN: </label>9786214161263 
<br/><br/><label>Subjects--Topical Terms: </label><br/>ACCOUNTING<br/>FINANCE, PUBLIC--ACCOUNTING
<br/><br/><label>LC Class. No.: </label>HJ 9733 .P86 2022