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  <titleInfo>
    <title>Procedural and comprehensive approach to government accounting</title>
    <subTitle>for accounting students and CPA examinees</subTitle>
  </titleInfo>
  <name type="personal">
    <namePart>Punzalan, Angelito R.</namePart>
    <role>
      <roleTerm authority="marcrelator" type="text">creator</roleTerm>
    </role>
  </name>
  <name type="personal">
    <namePart>Cardona, Milagros M.</namePart>
  </name>
  <typeOfResource>text</typeOfResource>
  <originInfo>
    <place>
      <placeTerm type="code" authority="marccountry">xxu</placeTerm>
    </place>
    <place>
      <placeTerm type="text">Manila</placeTerm>
    </place>
    <publisher>GIC Enterprises &amp; Co., Inc.</publisher>
    <dateIssued>c2015</dateIssued>
    <edition>11th ed.</edition>
    <issuance>monographic</issuance>
  </originInfo>
  <language>
    <languageTerm authority="iso639-2b" type="code">eng</languageTerm>
  </language>
  <physicalDescription>
    <form authority="marcform">print</form>
    <extent>365 pages : illustrations ; 22 cm.</extent>
  </physicalDescription>
  <abstract>Contents: Nature and scope of the new government accounting system. -- Accounting for budgetary accounts. -- The unified accounts code structure. -- The revised chart of accounts. -- Accounting for disbursements and related transactions. -- Accounting for income, collections and related transactions. -- Miscellaneous transaction. -- Trial balance, financial reports and statements. -- Accounting for local government units. -- The new barangay accounting system.</abstract>
  <note type="statement of responsibility">Angelito R. Punzalan and Milagros M. Cardona.</note>
  <subject>
    <topic>Public finance</topic>
    <topic>Accounting</topic>
  </subject>
  <identifier type="isbn">9789719919872</identifier>
  <recordInfo>
    <recordCreationDate encoding="marc">161227</recordCreationDate>
  </recordInfo>
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