01776nam a2200265Ia 450000500170000000800410001724501950005810000210025370000240027470000270029826000470032525000180037230000180039030000100040850000190041802000180043765000150045505000190047054600150048950506120050452003590111633600090147533700150148433800110149920260803094149.0251212s2006    xx            000 0 und d1 aBasic accounting concepts and procedures : bthe why and wherefore approach to learning accounting : PAS, IAS and BIR compliant /cPercy C. Garcia, Benjamin Q. Garcia, Bienvenido A. Gemanil.  aGarcia, Percy C.  aGarcia, Benjamin Q.  aGemanil, Bienvenido A.  aSampaloc, Manila :bRex Book Store,c2006.  aFirst edition  ax, 225 pages:  c21 cm  aIncludes index  a9789712344886  aAccounting  a657 G1651 2006  ain English  aBasic accounting concepts and principles -- Overview of the accounting process -- Transactions of a service business (recording phase) -- Transactions of a service business (summarizing phase) -- Transactions of a service business (summarizing phase - alternative procedures using a worksheet) -- Transactions of a service business (clearing or preparatory phase) -- Interpreting financial statements -- Acounting for a merchandising or trading firm -- Recording transactions in specialized journals (illustrated) -- Completing the accounting cycle for a trading firm -- Special transactions -- Cash control  a" This book, conceived as the "why and where-for" approach to learning accounting, aims to introduce the beginner to the basic accounting concepts and procedures involved in processing business transactions of a sole proprietor engaged in the business of providing service to clients as well as those enagaged in the trading or merchandising." -- Preface  atext  aunmediated  avolume