000			01433nam a2200217Ia 4500
003			NULRC
005			20250520102741.0
008			250520s9999 xx 000 0 und d
040			_cNULRC
050			_aHF 5635 .P63 1987
100			_aPobre, Hermogenes P. _eauthor
245		0	_aGovernment accounting : _ba self-instructional approach / _cHermogenes P. Pobre and Araceli Bernal-Magno.
250			_a1987 Edition.
260			_aPhilippines : _b[publisher not identified], _cc1987
300			_ax. 509 pages ; _c24 cm.
505			_a1. 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.
520			_aThis 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.
650			_aACCOUNTING
700			_aBernal-Magno, Araceli _eco-author
942			_2lcc _cBK
999			_c14453 _d14453