MARC details
| 000 -LEADER |
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02591nam a22002897a 4500 |
| 003 - CONTROL NUMBER IDENTIFIER |
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| control field |
phtghnu |
| 005 - DATE AND TIME OF LATEST TRANSACTION |
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| control field |
20250716165502.0 |
| 007 - PHYSICAL DESCRIPTION FIXED FIELD--GENERAL INFORMATION |
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| fixed length control field |
ta |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION |
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| fixed length control field |
250716b2024 ph ||||| |||| 00| 0 eng d |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER |
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| International Standard Book Number |
9786214161430 |
| Qualifying information |
paperback |
| 040 ## - CATALOGING SOURCE |
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| Language of cataloging |
eng |
| Transcribing agency |
HNU |
| Description conventions |
rda |
| 082 ## - DEWEY DECIMAL CLASSIFICATION NUMBER |
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| Edition number |
23 |
| Placement Code |
Fil |
| Classification number |
657.076 V23 |
| Item number |
2024 |
| 100 ## - MAIN ENTRY--PERSONAL NAME |
|---|
| Personal name |
Valix, Conrado T., |
| Relator term |
author. |
| 245 ## - TITLE STATEMENT |
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| Title |
Theory financial accounting / |
| Statement of responsibility, etc. |
Conrado T. Valix, BSC, LLB, Certified Public Accountant and Lawyer, President, Review Director and CPA Reviewer, COA Review School of the Philippines, CPAR, Lifetime Member, Integrated Bar of the Philippines, Accountancy Centenary Award of Excellence, Professional Regulation Board of Accountancy, Christian Aris M. Valix, BSME, BSA, Certified Public Accountant, Ateneo management Engineering Graduate, Former Faculty Member, Ateneo and San Beda, Assistant Review Director and CPA Reviewer, COA Review School of the Philippines, Ronald M. Valix, BSA, BSCS, Certified Public Accountant, University of Santo Tomas Accountancy Graduate, former USTA Faculty Member, Former Senior Associate, IT Audit, Reyes, Tacandong and Company, CPA Reviewer, CPA Review School of the Philippines, authors. |
| 250 ## - EDITION STATEMENT |
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| Edition statement |
2024 edition. |
| 264 ## - PRODUCTION, PUBLICATION, DISTRIBUTION, MANUFACTURE, AND COPYRIGHT NOTICE |
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| Place of production, publication, distribution, manufacture |
Manila : |
| Name of producer, publisher, distributor, manufacturer |
GIC Enterprises & Co., Inc., |
| Date of production, publication, distribution, manufacture, or copyright notice |
2024. |
| 300 ## - PHYSICAL DESCRIPTION |
|---|
| Extent |
viii, 721 pages ; |
| Dimensions |
22 cm. |
| 520 ## - SUMMARY, ETC. |
|---|
| Summary, etc. |
The textbook can be used as theoretical reference in the undergraduate course of Bachelor of Science in Accountancy for the subject Intermediate Accounting.<br/>The textbook may prove useful as a reviewer for the theory portion in Financial Accounting and Reporting and Advanced Financial Accounting in the CPA Licensure Examinations. <br/>The reviewer textbook is largely based on the Revised Conceptual Framework for Financial Reporting, Philippine Accounting Standards or PAS and Philippine Financial Reporting Standards or PFRS.<br/>The textbook includes a detailed discussion of PFRS for Small ands Medium-sized Entities and PPFRS for Small Entities. |
| 521 ## - TARGET AUDIENCE NOTE |
|---|
| Target audience note |
College of Business and Accountancy |
| Source |
Bachelor of Science in Accountancy |
| 546 ## - LANGUAGE NOTE |
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| Language note |
English |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM |
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| Topical term or geographic name entry element |
Accounting |
| General subdivision |
Examinations, questions, etc. |
| 700 ## - ADDED ENTRY--PERSONAL NAME |
|---|
| Personal name |
Valix, Christian Aris M., |
| Relator term |
author. |
| 700 ## - ADDED ENTRY--PERSONAL NAME |
|---|
| Personal name |
Ronald M. Valix, |
| Relator term |
author. |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) |
|---|
| Source of classification or shelving scheme |
Dewey Decimal Classification |
| Koha item type |
Books |
| Classification part |
600-699 |
