Government accounting : a self-instructional approach / Hermogenes P. Pobre and Araceli Bernal-Magno.

By: Contributor(s): Material type: TextTextPublication details: Philippines : [publisher not identified], c1987Edition: 1987 EditionDescription: x. 509 pages ; 24 cmSubject(s): LOC classification:
  • HF 5635 .P63 1987
Contents:
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.
Summary: 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.
Item type: Books
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Holdings
Item type Current library Home library Collection Call number Copy number Status Date due Barcode
Books Books National University - Manila LRC - Annex Relegation Room Gen. Ed. - CBA FIL HF 5635 .P63 1987 c.3 (Browse shelf(Opens below)) c.3 Available NULIB000012212

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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