<?xml version="1.0" encoding="UTF-8"?>
<mods xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns="http://www.loc.gov/mods/v3" version="3.1" xsi:schemaLocation="http://www.loc.gov/mods/v3 http://www.loc.gov/standards/mods/v3/mods-3-1.xsd">
  <titleInfo>
    <title>Fundamentals of accounting (volume 2)</title>
    <subTitle>partnership and corporation</subTitle>
  </titleInfo>
  <name type="personal">
    <namePart>Empleo, Patricia M.</namePart>
    <role>
      <roleTerm authority="marcrelator" type="text">creator</roleTerm>
    </role>
    <role>
      <roleTerm type="text">author. </roleTerm>
    </role>
  </name>
  <name type="personal">
    <namePart>Robles, Nenita S.</namePart>
    <role>
      <roleTerm type="text">author. </roleTerm>
    </role>
  </name>
  <name type="personal">
    <namePart>German, Christopher I.</namePart>
    <role>
      <roleTerm type="text">author. </roleTerm>
    </role>
  </name>
  <typeOfResource>text</typeOfResource>
  <genre authority="marc">bibliography</genre>
  <originInfo>
    <place>
      <placeTerm type="code" authority="marccountry">ph</placeTerm>
    </place>
    <dateIssued encoding="marc">2022</dateIssued>
    <issuance>monographic</issuance>
  </originInfo>
  <language>
    <languageTerm authority="iso639-2b" type="code">eng</languageTerm>
  </language>
  <physicalDescription>
    <form authority="marcform">print</form>
    <extent>vi, 341pages :  illustrations ;  26 cm. </extent>
  </physicalDescription>
  <tableOfContents>Partnership formation -- Partnership operations -- Changes in partnership ownership -- Partnership liquidation -- Partnership liquidation by installment -- Corporation: formation and share capital transactions -- Corporation: transactions after formation. </tableOfContents>
  <note type="statement of responsibility">Patricia M. Empleo, [and 2 others]. </note>
  <note>Includes bibliographical references. </note>
  <subject authority="lcsh">
    <topic>Accounting</topic>
  </subject>
  <subject authority="lcsh">
    <topic>Partnership accounting</topic>
  </subject>
  <subject authority="lcsh">
    <topic>Corporation accounting</topic>
  </subject>
  <subject authority="lcsh">
    <topic>Financial accounting</topic>
  </subject>
  <classification authority="ddc">657 Em732f</classification>
  <identifier type="isbn">9786219674010</identifier>
  <recordInfo>
    <recordContentSource authority="marcorg">CSPC</recordContentSource>
    <recordCreationDate encoding="marc">260905</recordCreationDate>
    <recordChangeDate encoding="iso8601">20260905032119.0</recordChangeDate>
    <languageOfCataloging>
      <languageTerm authority="iso639-2b" type="code">eng</languageTerm>
    </languageOfCataloging>
  </recordInfo>
</mods>
