TY - BOOK AU - Punzalan, Angelito R. AU - Cardona, Milagros M. TI - Procedural and comprehensive approach to government accounting: for accounting students and CPA examinees SN - 9789719919872 PY - 2015/// CY - Manila : PB - GIC Enterprises & Co., Inc. KW - Public finance KW - Accounting N2 - 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 ER -