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  <titleInfo>
    <title>Procedural and comprehensive approach in government accounting for accounting students and CPA examinees</title>
  </titleInfo>
  <name type="personal">
    <namePart>Cabrera, Ma. Elenita B.</namePart>
    <role>
      <roleTerm authority="marcrelator" type="text">creator</roleTerm>
    </role>
  </name>
  <name type="personal">
    <namePart>Cabrera, Gilbert Anthony B.; Cabrera, Bernadette Ann B.</namePart>
  </name>
  <typeOfResource>text</typeOfResource>
  <originInfo>
    <place>
      <placeTerm type="code" authority="marccountry">xx</placeTerm>
    </place>
    <place>
      <placeTerm type="text">Manila</placeTerm>
    </place>
    <publisher>GIC Enterprises &amp; Co., Inc</publisher>
    <dateIssued>©2022</dateIssued>
    <dateIssued encoding="marc">2022</dateIssued>
    <edition>2022, fifteenth edition</edition>
    <issuance>monographic</issuance>
  </originInfo>
  <language>
    <languageTerm authority="iso639-2b" type="code">und</languageTerm>
  </language>
  <physicalDescription>
    <form authority="marcform">print</form>
    <extent>xvii, 763 pages:</extent>
    <extent>23 cm</extent>
  </physicalDescription>
  <tableOfContents>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 disbursement 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.</tableOfContents>
  <note type="statement of responsibility">Ma. Elenita B. Cabrera, Gilbert Anthony B. Cabrera, Bernadette Ann B. Cabrera.</note>
  <note>Includes bibliographic references</note>
  <note>in English</note>
  <subject>
    <topic>Finance, Public</topic>
    <geographic>Philippines</geographic>
    <topic>Accounting</topic>
  </subject>
  <classification authority="lcc">657.835 P96p 2022</classification>
  <identifier type="isbn">9786214161232</identifier>
  <recordInfo>
    <recordCreationDate encoding="marc">251212</recordCreationDate>
    <recordChangeDate encoding="iso8601">20260803094237.0</recordChangeDate>
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