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  <titleInfo>
    <title>Accounting</title>
    <subTitle>the language of business (a simplified approach)</subTitle>
  </titleInfo>
  <name type="personal">
    <namePart>Reyes, Jayson T.</namePart>
    <role>
      <roleTerm authority="marcrelator" type="text">creator</roleTerm>
    </role>
    <role>
      <roleTerm type="text">author. </roleTerm>
    </role>
  </name>
  <name type="personal">
    <namePart>Oliveros, Hernan M.</namePart>
    <role>
      <roleTerm type="text">author. </roleTerm>
    </role>
  </name>
  <name type="personal">
    <namePart>Castillo, Benigno A.</namePart>
    <role>
      <roleTerm type="text">author. </roleTerm>
    </role>
  </name>
  <name type="personal">
    <namePart>Escario, Charlene U.</namePart>
    <role>
      <roleTerm type="text">author. </roleTerm>
    </role>
  </name>
  <name type="personal">
    <namePart>Lavares, Joel Isaiah S.</namePart>
    <role>
      <roleTerm type="text">consultant. </roleTerm>
    </role>
  </name>
  <typeOfResource>text</typeOfResource>
  <genre authority="marc">bibliography</genre>
  <originInfo>
    <place>
      <placeTerm type="code" authority="marccountry">ph</placeTerm>
    </place>
    <dateIssued encoding="marc">2025</dateIssued>
    <issuance>monographic</issuance>
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  <language>
    <languageTerm authority="iso639-2b" type="code">eng</languageTerm>
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  <physicalDescription>
    <form authority="marcform">print</form>
    <extent>vi, 182 pages :  illustrations ;  25 cm. </extent>
  </physicalDescription>
  <tableOfContents>The nature of business -- Accounting -- The accounting and reporting standards -- The accounting process -- Recorded in the journal -- Posting in the ledger -- Preparing trial balance -- Adjusting entries -- Preparation of adjusted trial balance -- Closing and reversing entries. </tableOfContents>
  <note type="statement of responsibility">Jayson T. Reyes, [and 4 others]. </note>
  <note>Includes bibliographical references. </note>
  <subject authority="lcsh">
    <topic>Financial accounting</topic>
  </subject>
  <subject authority="lcsh">
    <topic>Bookkeeping</topic>
  </subject>
  <subject authority="lcsh">
    <topic>Accounting</topic>
    <topic>principles and practice</topic>
  </subject>
  <subject authority="lcsh">
    <topic>Business accounting</topic>
  </subject>
  <classification authority="lcc">HF5621 R48 2025</classification>
  <classification authority="ddc">657 R330a </classification>
  <identifier type="isbn">9786214092710</identifier>
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    <recordCreationDate encoding="marc">260907</recordCreationDate>
    <recordChangeDate encoding="iso8601">20260908013848.0</recordChangeDate>
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      <languageTerm authority="iso639-2b" type="code">eng</languageTerm>
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