Government accounting : a self-instructional approach /
Pobre, Hermogenes P.
Government accounting : a self-instructional approach / Hermogenes P. Pobre and Araceli Bernal-Magno. - 1987 Edition. - Philippines : [publisher not identified], c1987 - x. 509 pages ; 24 cm.
1. Accounting responsibility, nature and scope -- 2. Funds -- 3. The national budget -- 4. The standard chart of accounts and the generally accepted accounting principles on accounts -- 5. Income, receivables and collections -- 6. Appropriation, allotments and obligations -- 7. Cash disbursement ceiling and disbursements -- 8. Miscellaneous transactions -- 9. The trial balance and other financial statements -- 10. Bank and treasury reconciliation -- 11. The decentralized accounting procedures -- 12. Local government accounting system.
This book is an attempt to present an organized operational guide to government accounting as practiced in the National Government. It is a subject which, in the light of recent development as mandated by law, has been accorded renewed importance.
ACCOUNTING
HF 5635 .P63 1987
Government accounting : a self-instructional approach / Hermogenes P. Pobre and Araceli Bernal-Magno. - 1987 Edition. - Philippines : [publisher not identified], c1987 - x. 509 pages ; 24 cm.
1. Accounting responsibility, nature and scope -- 2. Funds -- 3. The national budget -- 4. The standard chart of accounts and the generally accepted accounting principles on accounts -- 5. Income, receivables and collections -- 6. Appropriation, allotments and obligations -- 7. Cash disbursement ceiling and disbursements -- 8. Miscellaneous transactions -- 9. The trial balance and other financial statements -- 10. Bank and treasury reconciliation -- 11. The decentralized accounting procedures -- 12. Local government accounting system.
This book is an attempt to present an organized operational guide to government accounting as practiced in the National Government. It is a subject which, in the light of recent development as mandated by law, has been accorded renewed importance.
ACCOUNTING
HF 5635 .P63 1987