000			01896nam a2200241Ia 4500
003			NULRC
005			20250520100555.0
008			250520s9999 xx 000 0 und d
020			_a538013702
040			_cNULRC
050			_aHF 5635 .F47 1986
100			_aFess, Philip E. _eauthor
245		0	_aAccounting principles / _cPhilip E. Fess and C. Rollin Niswonger
250			_a2nd Philippine Edition
260			_aCincinnati : _bSouth-Western Publishing, Co., _cc1986
300			_a450 pages : _billustrations ; _c23 cm.
490			_vVolume 1
505			_aPart 1. Basic Structure of Accounting -- Part 2. Accounting for A Merchandising Enterprise -- Part 3. Receivables, Payables, Deferrals, and Accruals -- Part 4. Inventories, Plant Assets, and Intangible Assets -- Part 5. Accounting Systems -- Part 6. Accounting Principles -- Part 7. Partnership.
520			_aThe second Philippine edition of Accounting Principles, like its pre-decessor, is designed to fill the need for an accounting textbook specifically oriented to Philippine business practice and conditions. It is stu-dent-oriented and has emphasis on the basic concepts of accounting and uses of accounting data. It is easy to follow and stimulates the learning process, by presenting the fundamental accounting concepts and procedures in a logical, concise and clear manner. This edition covers the same topics contained in the 13th edition of the American textbook of the same title, produced by Philip E. Fess and C. Rollin Niswonger, and of which Carl S. Warren was consulting editor. Discussions from the American text were adapted to conform with accounting principles and practices, as these are applied to Philippine business conditions, to meet Government requirements and to fit the economic environment.
650			_aACCOUNTING PRINCIPLES
700			_aNiswonger, C. Rollin _eco-author
942			_2lcc _cBK
999			_c8336 _d8336