Accounting principles /
Philip E. Fess and C. Rollin Niswonger
- 2nd Philippine Edition
- Cincinnati : South-Western Publishing, Co., c1986
- 450 pages : illustrations ; 23 cm.
- Volume 1 .
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.
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.