A basic approach to financial accounting : (Record no. 5041)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 03813nam a22002417a 4500 |
| 003 - CONTROL NUMBER IDENTIFIER | |
| control field | NU |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20240812152918.0 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION | |
| fixed length control field | 240812b ph ||||| |||| 00| 0 eng d |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| International Standard Book Number | 978-971-981-614-0 |
| 040 ## - CATALOGING SOURCE | |
| Original cataloging agency | NU FAIRVIEW |
| Transcribing agency | NU FAIRVIEW |
| 050 ## - LIBRARY OF CONGRESS CALL NUMBER | |
| Classification number | HF 5635 B37 2021 |
| 245 ## - TITLE STATEMENT | |
| Title | A basic approach to financial accounting : |
| Remainder of title | user's perspective / |
| Statement of responsibility, etc. | Herminigilda E. Salendrez [and three others]. |
| 250 ## - EDITION STATEMENT | |
| Edition statement | Revised Edition. |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Place of publication, distribution, etc. | Quezon City : |
| Name of publisher, distributor, etc. | C & E Publishing Inc., |
| Date of publication, distribution, etc. | c2021. |
| 300 ## - PHYSICAL DESCRIPTION | |
| Extent | 246 pages ; |
| Dimensions | 26 cm. |
| 504 ## - BIBLIOGRAPHY, ETC. NOTE | |
| Bibliography, etc. note | Includes bibliographical references and index. |
| 505 ## - FORMATTED CONTENTS NOTE | |
| Formatted contents note | Preface -- Chapter 1: Introduction to Financial Accounting -- What is Financial Accounting? -- GAAP and the Conceptual Framework for Financial Reporting -- Underlying Assumptions -- Financial Statements -- Elements of Financial Statements -- Financial Performance -- Discussion Questions -- Exercises -- Chapter 2: Cash and Cash Equivalents -- What is Cash? -- General Categories of Cash -- Cash Equivalents -- Other Notes -- Internal Control -- Format of Bank Reconciliation Statement (Adjusted Balances Method) -- Discussion Questions -- Exercises -- Chapter 3: Receivables -- What is a Receivable? -- Types of Receivable -- Methods of Estimating Loss on Accounts Receivable (Recording of Doubtful Accounts Expence) -- Present Value Computation Using an Ordinary Calculator ("Short-Cut" Method) -- Financial Statement Presentation -- Receivable Financing -- Discussion Questions -- Exercises -- Chapter 4: Investments in Equity and Debts Instruments -- What is a Financial Instrument? -- Equity Instruments -- Debt Instruments -- Presentation and Analysis -- Discussion Questions -- Exercises -- Chapter 5: Inventories -- Overview -- Classifications of Inventories -- Inventory Record Systems -- Inventory Valuation -- Lower Cost and Net Realizable Value (NRV) -- Discussion Questions -- Exercises -- Chapter 6: Plant Assets and Natural Resources -- Plant Assets -- Recognition and Measurement -- Components of Cost -- Different Modes of Acquiring Plant Assets -- Costs Incurred Subsequent to Acquisition -- Depreciation -- Retirement and Disposals -- Natural Resources -- Depletion -- Presentation -- Discussin Questions -- Exercises -- Chapter 7: Intangible Assets -- Overview -- Recognition and Measurement -- Categories of Intangible Assets -- Research and Development -- Presentation -- Disclosure -- Discussion Questions -- Exercises -- Chapter 8: Liabilities -- Overview -- Recognition -- Measurement or Valuation -- Current Liabilities -- Noncurrent Liabilities -- Presentation and Analysis -- Discussion Questions -- Exrecises -- Chapter 9: Corporation: Organization and Share Capital Transactions -- Overview -- Characteristics of a Corporation -- Forming a Corporation -- Corporate Capital -- Steps in Acquiring Shares of Stock -- Summary of Pro-forma Basic Entries for Share Capital Transactions Under the Memorandum Entry Method -- Issuance of Share Capital -- Subscription Defaults -- Treasury Shares -- Presentation -- Discussion Questions -- Exercises -- Chapter 10: Corporations: Retained Earnings -- Overview -- Composition of Retained Earnings -- Net Income or Loss -- Dividends -- Accounting Entries for Dividends -- Accounting for Dividends on Preference Shares -- Book Value per Share (BVPS) -- Earnings per Share (EPS) -- Discussion Questions -- Exercises -- Chapterr 11: Financial Statements -- Overview -- Statement of Comprehensive Income (SCI) -- Statement of Changes in Equity (SCE) -- Statement of Financial Position (SFP) -- Statement of Cash Flows (SCF) -- Discussion Questions -- Exercises. |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | ACCOUNTING. |
| 700 ## - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Tubay, Jerwin |
| Relator term | author |
| 700 ## - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Paril, Alloysius Joshua |
| Relator term | author |
| 700 ## - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Menaje Jr., Placido M. |
| Relator term | author |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) | |
| Source of classification or shelving scheme | |
| Koha item type | Books |
| Suppress in OPAC | No |
| Withdrawn status | Lost status | Source of classification or shelving scheme | Damaged status | Not for loan | Collection code | Home library | Current library | Shelving location | Date acquired | Source of acquisition | Total Checkouts | Full call number | Barcode | Date last seen | Date last checked out | Price effective from | Koha item type |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| School of Business and Accountancy | NU Fairview College LRC | NU Fairview College LRC | Filipiniana | 04/29/2024 | Purchased | 3 | FIL HF 5635 B37 2021 | NUFAI000005270 | 05/29/2025 | 03/28/2025 | 08/12/2024 | Books |
