Government accounting : a self-instructional approach / Hermogenes P. Pobre and Araceli Bernal-Magno.
Material type:
TextPublication details: Philippines : [publisher not identified], c1987Edition: 1987 EditionDescription: x. 509 pages ; 24 cmSubject(s): LOC classification: - HF 5635 .P63 1987
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National University - Manila | LRC - Annex Relegation Room | Gen. Ed. - CBA | FIL HF 5635 .P63 1987 c.2 (Browse shelf(Opens below)) | c.2 | Available | NULIB000012211 |
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| FIL HF 5635 .P37 1979 c.1 Accounting introductory : Part One / | FIL HF 5635 .P37 1979 c.2 Accounting introductory : Part One / | FIL HF 5635 .P63 1987 c.1 Government accounting : a self-instructional approach / | FIL HF 5635 .P63 1987 c.2 Government accounting : a self-instructional approach / | FIL HF 5635 .P63 1987 c.3 Government accounting : a self-instructional approach / | FIL HF 5635 .S56 1977 c.1 Intermediate Accounting : Financial Accounting (Part One) / | FIL HF 5635 .S56 1977 c.2 Intermediate Accounting : Financial Accounting (Part One) / |
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.
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