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  <titleInfo>
    <title>Basic accounting concepts and procedures</title>
    <subTitle>the why and wherefore approach to learning accounting : PAS, IAS and BIR compliant</subTitle>
  </titleInfo>
  <name type="personal">
    <namePart>Garcia, Percy C.</namePart>
    <role>
      <roleTerm authority="marcrelator" type="text">creator</roleTerm>
    </role>
  </name>
  <name type="personal">
    <namePart>Garcia, Benjamin Q.</namePart>
  </name>
  <name type="personal">
    <namePart>Gemanil, Bienvenido A.</namePart>
  </name>
  <typeOfResource>text</typeOfResource>
  <originInfo>
    <place>
      <placeTerm type="code" authority="marccountry">xx</placeTerm>
    </place>
    <place>
      <placeTerm type="text">Sampaloc, Manila</placeTerm>
    </place>
    <publisher>Rex Book Store</publisher>
    <dateIssued>2006</dateIssued>
    <edition>First edition</edition>
    <issuance>monographic</issuance>
  </originInfo>
  <language>
    <languageTerm authority="iso639-2b" type="code">und</languageTerm>
  </language>
  <physicalDescription>
    <form authority="marcform">print</form>
    <extent>x, 225 pages:</extent>
    <extent>21 cm</extent>
  </physicalDescription>
  <abstract>" 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</abstract>
  <tableOfContents>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</tableOfContents>
  <note type="statement of responsibility">Percy C. Garcia, Benjamin Q. Garcia, Bienvenido A. Gemanil.</note>
  <note>Includes index</note>
  <note>in English</note>
  <subject>
    <topic>Accounting</topic>
  </subject>
  <classification authority="lcc">657 G1651 2006</classification>
  <identifier type="isbn">9789712344886</identifier>
  <recordInfo>
    <recordCreationDate encoding="marc">251212</recordCreationDate>
    <recordChangeDate encoding="iso8601">20260803094149.0</recordChangeDate>
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