<?xml version="1.0" encoding="UTF-8"?>
<record
    xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance"
    xsi:schemaLocation="http://www.loc.gov/MARC21/slim http://www.loc.gov/standards/marcxml/schema/MARC21slim.xsd"
    xmlns="http://www.loc.gov/MARC21/slim">

  <leader>02074nam a2200373Ia 4500</leader>
  <controlfield tag="005">20260803094149.0</controlfield>
  <controlfield tag="008">251212s2006    xx            000 0 und d</controlfield>
  <datafield tag="245" ind1="1" ind2=" ">
    <subfield code="a">Basic accounting concepts and procedures : </subfield>
    <subfield code="b">the why and wherefore approach to learning accounting : PAS, IAS and BIR compliant /</subfield>
    <subfield code="c">Percy C. Garcia, Benjamin Q. Garcia, Bienvenido A. Gemanil.</subfield>
  </datafield>
  <datafield tag="100" ind1=" " ind2=" ">
    <subfield code="a">Garcia, Percy C.</subfield>
  </datafield>
  <datafield tag="700" ind1=" " ind2=" ">
    <subfield code="a">Garcia, Benjamin Q.</subfield>
  </datafield>
  <datafield tag="700" ind1=" " ind2=" ">
    <subfield code="a">Gemanil, Bienvenido A.</subfield>
  </datafield>
  <datafield tag="260" ind1=" " ind2=" ">
    <subfield code="a">Sampaloc, Manila :</subfield>
    <subfield code="b">Rex Book Store,</subfield>
    <subfield code="c">2006.</subfield>
  </datafield>
  <datafield tag="250" ind1=" " ind2=" ">
    <subfield code="a">First edition</subfield>
  </datafield>
  <datafield tag="300" ind1=" " ind2=" ">
    <subfield code="a">x, 225 pages:</subfield>
  </datafield>
  <datafield tag="300" ind1=" " ind2=" ">
    <subfield code="c">21 cm</subfield>
  </datafield>
  <datafield tag="500" ind1=" " ind2=" ">
    <subfield code="a">Includes index</subfield>
  </datafield>
  <datafield tag="020" ind1=" " ind2=" ">
    <subfield code="a">9789712344886</subfield>
  </datafield>
  <datafield tag="650" ind1=" " ind2=" ">
    <subfield code="a">Accounting</subfield>
  </datafield>
  <datafield tag="944" ind1=" " ind2=" ">
    <subfield code="a">FIL</subfield>
  </datafield>
  <datafield tag="050" ind1=" " ind2=" ">
    <subfield code="a">657 G1651 2006</subfield>
  </datafield>
  <datafield tag="943" ind1=" " ind2=" ">
    <subfield code="b">0</subfield>
    <subfield code="c">0</subfield>
    <subfield code="d">0</subfield>
    <subfield code="e">1</subfield>
    <subfield code="f">0</subfield>
    <subfield code="g">0</subfield>
    <subfield code="h">0</subfield>
    <subfield code="i">0</subfield>
    <subfield code="j">0</subfield>
  </datafield>
  <datafield tag="944" ind1=" " ind2=" ">
    <subfield code="b">1</subfield>
    <subfield code="c">1</subfield>
    <subfield code="d">0</subfield>
  </datafield>
  <datafield tag="953" ind1=" " ind2=" ">
    <subfield code="p">HED4697</subfield>
  </datafield>
  <datafield tag="546" ind1=" " ind2=" ">
    <subfield code="a">in English</subfield>
  </datafield>
  <datafield tag="953" ind1=" " ind2=" ">
    <subfield code="c">College Library</subfield>
  </datafield>
  <datafield tag="505" ind1=" " ind2=" ">
    <subfield code="a">Basic 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</subfield>
  </datafield>
  <datafield tag="520" ind1=" " ind2=" ">
    <subfield code="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</subfield>
  </datafield>
  <datafield tag="591" ind1=" " ind2=" ">
    <subfield code="a">0</subfield>
  </datafield>
  <datafield tag="336" ind1=" " ind2=" ">
    <subfield code="a">text</subfield>
  </datafield>
  <datafield tag="337" ind1=" " ind2=" ">
    <subfield code="a">unmediated</subfield>
  </datafield>
  <datafield tag="338" ind1=" " ind2=" ">
    <subfield code="a">volume</subfield>
  </datafield>
  <datafield tag="942" ind1=" " ind2=" ">
    <subfield code="2">lcc</subfield>
    <subfield code="c">BK</subfield>
    <subfield code="a">dsolimen</subfield>
    <subfield code="b">2025-08-12 17:19:12</subfield>
    <subfield code="d">dsolimen</subfield>
    <subfield code="e">2025-08-12 17:19:12</subfield>
  </datafield>
  <datafield tag="998" ind1=" " ind2=" ">
    <subfield code="a">13586</subfield>
  </datafield>
  <datafield tag="999" ind1=" " ind2=" ">
    <subfield code="c">8391</subfield>
    <subfield code="d">8391</subfield>
  </datafield>
  <datafield tag="952" ind1=" " ind2=" ">
    <subfield code="0">0</subfield>
    <subfield code="1">0</subfield>
    <subfield code="2">ddc</subfield>
    <subfield code="4">0</subfield>
    <subfield code="7">0</subfield>
    <subfield code="a">HED</subfield>
    <subfield code="b">HED</subfield>
    <subfield code="c">HED</subfield>
    <subfield code="d">2025-12-21</subfield>
    <subfield code="o">FIL 657 B21b c2014</subfield>
    <subfield code="p">HED4697</subfield>
    <subfield code="r">2026-06-02 00:00:00</subfield>
    <subfield code="w">2025-12-21</subfield>
    <subfield code="y">BK</subfield>
  </datafield>
</record>
