000			01805nam a2200217Ia 4500
003			NULRC
005			20250520102647.0
008			250520s9999 xx 000 0 und d
020			_a9789719919803
040			_cNULRC
050			_aHF 5635 .P86 [2015]
100			_aPunzalan, Angelito Roque. _eauthor
245		2	_aA Comprehensive and procedural approach in practical accounting : _bfor accounting students and CPA reviewees / _cAngelito Roque Punzalan
260			_aManila, Philippines : _bGIC Enterprises & Co. Inc., _cc2015
300			_a798 pages ; _c23 cm.
365			_bPHP550
505			_aPartnership 1 -- Joint Agreements 88 -- Accounting for Branch and Agency Transactions 99 -- Business Combination 140 -- Consolidated Financial Statements 176 -- Installment Sales 265 -- Job Order Costing 317 -- Process Costing 369 -- Joint Cost and By-Product Costing 441 -- Standard Costing 475 -- Activity-Based and Just-In-Time/Backflush Costing 529 -- Construction Contracts 561 -- Corporate Liquidation 610 -- The Effects of Changes in Foreign Exchange Rates 628 -- Franchise 661 -- Consignment 676 -- Accounting for Non-Governmental Organizations 695 -- Derivatives 717 -- Government Accounting (NGAS) 744
520			_aThis book, an updated version (16th edition) contains actual CPA Board Examinations adapted from AICPA Uniform CPA Examination, CMA Examination and the Philippine CPA Board Examination, which were solved based on the current Philippine Accounting Standards (PAS) and Philippine Financial Reporting Standards (PFRS), International Accounting Standards (IAS) among others. It also contains the New Government Accounting System (NGAS) that took effect on January 1, 2002 and the Philippine Public Sector Accounting Standards (PPSAS).
650			_aACCOUNTING
942			_2lcc _cBK
999			_c12511 _d12511