000			01921nam a22002777a 4500
003			NUCLARK
005			20241016112821.0
008			241016b ph ||||| |||| 00| 0 eng d
020			_a9786214161263
040			_aNU CLARK _cNU CLARK
050			_aHJ 9733 .P86 2022
100			_aPunzalan, Angelito R. _eauthor
245			_aProcedural and comprehensive approach in government accounting : _bfor accounting students and CPA examinees / _cAngelito Roque Punzalan and Milagros M. Cardona
250			_a2022 (15th) Edition
260			_aManila, Philippines : _bGIC Enterprises & Co., Inc., _cc2022
300			_a503 pages ; _c23 cm.
504			_aIncludes appendices.
505			_aChapter 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			_aThis 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			_aACCOUNTING
650			_aFINANCE, PUBLIC--ACCOUNTING
700			_aCardona, Milagros M. _eauthor
942			_2lcc _cBK _n0
999			_c3310 _d3310