MARC details
| 000 -LEADER |
|---|
| fixed length control field |
01896nam a2200241Ia 4500 |
| 003 - CONTROL NUMBER IDENTIFIER |
|---|
| control field |
NULRC |
| 005 - DATE AND TIME OF LATEST TRANSACTION |
|---|
| control field |
20250520100555.0 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION |
|---|
| fixed length control field |
250520s9999 xx 000 0 und d |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER |
|---|
| International Standard Book Number |
538013702 |
| 040 ## - CATALOGING SOURCE |
|---|
| Transcribing agency |
NULRC |
| 050 ## - LIBRARY OF CONGRESS CALL NUMBER |
|---|
| Classification number |
HF 5635 .F47 1986 |
| 100 ## - MAIN ENTRY--PERSONAL NAME |
|---|
| Personal name |
Fess, Philip E. |
| Relator term |
author |
| 245 #0 - TITLE STATEMENT |
|---|
| Title |
Accounting principles / |
| Statement of responsibility, etc. |
Philip E. Fess and C. Rollin Niswonger |
| 250 ## - EDITION STATEMENT |
|---|
| Edition statement |
2nd Philippine Edition |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. |
|---|
| Place of publication, distribution, etc. |
Cincinnati : |
| Name of publisher, distributor, etc. |
South-Western Publishing, Co., |
| Date of publication, distribution, etc. |
c1986 |
| 300 ## - PHYSICAL DESCRIPTION |
|---|
| Extent |
450 pages : |
| Other physical details |
illustrations ; |
| Dimensions |
23 cm. |
| 490 ## - SERIES STATEMENT |
|---|
| Volume/sequential designation |
Volume 1 |
| 505 ## - FORMATTED CONTENTS NOTE |
|---|
| Formatted contents note |
Part 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 ## - SUMMARY, ETC. |
|---|
| Summary, etc. |
The 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 ## - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name entry element |
ACCOUNTING PRINCIPLES |
| 700 ## - ADDED ENTRY--PERSONAL NAME |
|---|
| Personal name |
Niswonger, C. Rollin |
| Relator term |
co-author |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) |
|---|
| Source of classification or shelving scheme |
Library of Congress Classification |
| Koha item type |
Books |
