A comprehensive and procedural approach in advanced financial accounting and reporting (for accounting students and CPA reviewees) / (Record no. 140330)
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| 003 - CONTROL NUMBER IDENTIFIER | |
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| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20250724161808.0 |
| 007 - PHYSICAL DESCRIPTION FIXED FIELD--GENERAL INFORMATION | |
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| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION | |
| fixed length control field | 250724b2024 ph ||||| |||| 00| 0 eng d |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| International Standard Book Number | 9786214161423 |
| Qualifying information | paperback |
| 040 ## - CATALOGING SOURCE | |
| Language of cataloging | eng |
| Transcribing agency | HNU |
| Description conventions | rda |
| 082 ## - DEWEY DECIMAL CLASSIFICATION NUMBER | |
| Edition number | 23 |
| Placement Code | Fil |
| Classification number | 657.3076 P96 |
| Item number | 2024 |
| 100 ## - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Punzalan, Angelito Roque, |
| Relator term | author. |
| 245 ## - TITLE STATEMENT | |
| Title | A comprehensive and procedural approach in advanced financial accounting and reporting (for accounting students and CPA reviewees) / |
| Statement of responsibility, etc. | Angelito Roque Punzalan, CPA, MBA, Accounting Lecturer and Workplace Mentor, Melbourne, Australia, Author: Practical Accounting 1, Practical Accounting 2, Government Accounting, Former Licensee, AICPA, New Jersey, USA, Former Review Director and CPA Reviewer, Baguio CPA Review School (BAGCPARS), Baguio City, Former CPA Reviewer: PSBA Manila, University of San Jose-Recoletos, Cebu City, University of San Carlos-Cebu City, Cebu CPAR Center, Mandaue City, ARTS CPA Review Center, Naga City, CTDI, Makati City, Columban College, Olongapo City, Former Professor, College of Accountancy, University of the Cordilleras, Baguio City, Past President, PICPA, Baguio-Benguet Chapter, Past Vice President, PICPA, Baguio-Benguet Chapter, Atty. Reginald L. Laco, CPA, CPA and Law Reviewer: CPA Review School of the Philippines (CPAR), Dela Salle University, Manila, University of Santo Tomas, University of the East, Professor: Dela Salle, College of Law, Lipa City, University of the East, College of Law, Adamson University, College of Law, San Sebastian, College of Law, 2nd Placer, CPA Board Examination, October 2009, 4th Placer, Philippine Bar Examination, 2014, Magna Cum Laude, BS Accountancy, Dela Salle, Lipa City, Doctor of Jurisprudence, Dela Salle , College of Law, Lipa City, Former Assurance Associate, SGV & Co., Dr. Rodiel C. Ferrer, CPA, CPA Reviewer: CPA Review School of the Philippines (CPAR) (RPCPA), Becker Review Center (USCPA), Chartered Institute of Management (CIMA) (UK Board Exam), Professor, Accountancy Department, Dela Salle University, Manila, Director, Center for Professional Development in Business, Ramon V. del Rosario, College of Business, Dela Salle University, Doctorate in Business Administration, PUP, Completed Academic Requirements in Doctor of Philosophy in Education Major in Educational Leadership Management, Dela Salle University, Recipient, International Research Awards in Jamaica, Bangkok, Spain, Louisiana, USA, and Las Vegas USA, Former Vice Chair, Accountancy Department, Former Coordinator, Master of Science in Accountancy. |
| 250 ## - EDITION STATEMENT | |
| Edition statement | 2024 edition. |
| 264 ## - PRODUCTION, PUBLICATION, DISTRIBUTION, MANUFACTURE, AND COPYRIGHT NOTICE | |
| Place of production, publication, distribution, manufacture | Manila, Philippines : |
| Name of producer, publisher, distributor, manufacturer | Published & printed by GIC Enterprises & Co., Inc., |
| Date of production, publication, distribution, manufacture, or copyright notice | [2024]. |
| 300 ## - PHYSICAL DESCRIPTION | |
| Extent | 954 pages ; |
| Dimensions | 23 cm. |
| 505 ## - FORMATTED CONTENTS NOTE | |
| Formatted contents note | Partnership<br/>Joint Arrangements<br/>Accounting for Home Office, Branch and Agency<br/>Accounting for Business Combination<br/>Consolidated and Separate Financial Statements<br/>Corporate Liquidation<br/>Cost Accumulation and Job Order Costing<br/>Process Costing<br/>Accounting for Joint and By-Product Costing<br/>Activity-Based and Just-In-Time/Backflush Costing<br/>Revenue from Contracts with Customers<br/>Long-term Construction Contracts<br/>Consignment Sales<br/>Franchise Operations<br/>Accounting for Insurance Contracts<br/>Accounting for Build, Operate, and Transfer<br/>Derivatives and Hedging<br/>Foreign Currency Transactions and Translation of Foreign Currency<br/>Accounting for Not-for-Profit Organizations<br/>Government Accounting<br/>Appendices :Mock Board-1 (AFAR)<br/> Mock Board-2 (AFAR)<br/> |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | This book is the third edition of Advanced Financial Accounting and Reporting (authored by Punzalan, Laco, and Ferrer), a new subject in CPA Board Examination introduced by the Board of Accountancy to take effect starting May 206 CPA Examination. However, this book has been in circulation in sixteenth editions since 1999 as Practical Accounting 2/AFAR (authored by Angelito R. Punzalan) and being used by accounting students and CPA candidates. Based on the syllabus issued by the Board of Accountancy, the authors transformed Practical Accounting 2 to Advanced Financial Accounting and Reporting with several topics included like, Revenue Recognition (PFRS 15), Accounting for Insurance Contracts, Accounting for build, Operate, and Transfer, and Derivatives and Hedging. |
| 521 ## - TARGET AUDIENCE NOTE | |
| Target audience note | College of Business and Accountancy |
| Source | Bachelor of Science in Accountancy |
| 546 ## - LANGUAGE NOTE | |
| Language note | English |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | Accounting |
| General subdivision | Examinations, questions, etc., |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | Financial statements |
| General subdivision | Problems, exercises, etc. |
| 700 ## - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Laco, Reginald L., |
| Relator term | author. |
| 700 ## - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Ferrer, Rodiel C., |
| 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 |
| Withdrawn status | Lost status | Source of classification or shelving scheme | Damaged status | Not for loan | Collection code | Home library | Current library | Shelving location | Date acquired | Source of acquisition | Total Checkouts | Full call number | Barcode | Date last seen | Date last checked out | Price effective from | Koha item type |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Dewey Decimal Classification | FIL | College Library | College Library | Filipiniana Section | 04/15/2025 | Library Fund | 4 | Fil 657.3076 P96 2024 | HNU005847 | 08/01/2025 | 07/31/2025 | 07/24/2025 | Reserve Books |
