TY - BOOK AU - Garcia, Percy C. AU - Garcia, Benjamin Q. AU - Gemanil, Bienvenido A. TI - Basic accounting concepts and procedures : : the why and wherefore approach to learning accounting : PAS, IAS and BIR compliant SN - 9789712344886 AV - 657 G1651 2006 PY - 2006/// CY - Sampaloc, Manila PB - Rex Book Store KW - Accounting N1 - Includes index; 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 N2 - " 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 ER -