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  <titleInfo>
    <title>Textbook in business finance</title>
  </titleInfo>
  <name type="personal">
    <namePart>Frias, Solita A.</namePart>
    <role>
      <roleTerm authority="marcrelator" type="text">creator</roleTerm>
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    <role>
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  <typeOfResource>text</typeOfResource>
  <genre authority="marc">bibliography</genre>
  <originInfo>
    <place>
      <placeTerm type="code" authority="marccountry">ph</placeTerm>
    </place>
    <dateIssued encoding="marc">2023</dateIssued>
    <edition>Third edition.</edition>
    <issuance>monographic</issuance>
  </originInfo>
  <language>
    <languageTerm authority="iso639-2b" type="code">eng</languageTerm>
  </language>
  <physicalDescription>
    <form authority="marcform">print</form>
    <extent>xiv, 199 pages ; 25 cm.</extent>
  </physicalDescription>
  <abstract>"This book has been written with the purpose of making available a basic finance book to students taking finance course for the first time. This student may or may not have taken accounting prior to this finance subject. In most business curriculum, the first accounting and the first finance subjects are taken on the 2nd and 3rd semester in a four year course. The time allotment usually consists of 50 hours. For the finance teacher, sufficient materials are provided in this book for a smooth and coordinated flow of the teaching and the learning process. It is the objective of the author to provide practical information and doable computations for the user to obtain maximum benefit. The more specialized topics have been reserved for the advanced courses in the undergraduate level and in the graduate level. The study guides and exercises at the end of each chapter are meant to be done within a timeframe allotted for the semester.
The reader should bear in mind that over and above the learnings from computations is the value of their practical application. The ultimate purpose of the process is to arrive at sound business decisions. The qualitative judgment is as important as the quantitative computations. Also, the users of information should distinguish what is relevant from what is irrelevant for a particular situation. Numbers arrived at are mostly based on assumptions and estimates. The degree of uncertainty should not be discounted. It is important to recognize that the approaches for large corporations are different from those of small businesses"-- Preface of the book.</abstract>
  <tableOfContents>The finance function -- Business organizations and types of businesses -- Financial statements -- Financial statement analysis -- Corporate stocks and bonds -- Working capital management -- Financial planning -- Capital budgeting -- Mergers and acquisitions (M&amp;A) -- Financial distress and rehabilitation -- Personal Finance.</tableOfContents>
  <note type="statement of responsibility">Solita A. Frias.</note>
  <note>Includes bibliographical references.</note>
  <subject authority="lcsh">
    <topic>Business enterprises</topic>
    <topic>Finance</topic>
  </subject>
  <classification authority="lcc">HG4014 .F753 2023</classification>
  <classification authority="ddc" edition="23">658.15 F91t</classification>
  <identifier type="isbn">9786214271337</identifier>
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    <recordCreationDate encoding="marc">260507</recordCreationDate>
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      <languageTerm authority="iso639-2b" type="code">eng</languageTerm>
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