TY  - BOOK
AU  - Punzalan, Angelito R.
AU  - Cardona, Milagros M.
TI  - Procedural and comprehensive approach in government accounting: for accounting students and CPA examinees 
SN  - 9786214161263
AV  - HJ 9733 .P86 2022 
PY  - 2022///
CY  - Manila, Philippines
PB  - GIC Enterprises & Co., Inc.
KW  - ACCOUNTING
KW  - FINANCE, PUBLIC--ACCOUNTING
N1  - Includes appendices; 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
N2  - 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
ER  -