CPA examination reviewer: (Record no. 11127)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 01527nam a22002537a 4500 |
| 001 - CONTROL NUMBER | |
| control field | 5325 |
| 003 - CONTROL NUMBER IDENTIFIER | |
| control field | OSt |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20251014100933.0 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION | |
| fixed length control field | 250922t2023 xxua|||dr|||| 00| 0 eng d |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| International Standard Book Number | 9786214161331 |
| 040 ## - CATALOGING SOURCE | |
| Transcribing agency | UM Bansalan College LIC |
| 082 ## - DEWEY DECIMAL CLASSIFICATION NUMBER | |
| Edition number | 2023-2024 Edition |
| Classification number | BFil. 657.076 |
| Item number | R68c 2023 |
| 100 ## - MAIN ENTRY--PERSONAL NAME | |
| 9 (RLIN) | 571 |
| Personal name | Roque, Gerardo S. |
| 245 ## - TITLE STATEMENT | |
| Title | CPA examination reviewer: |
| Remainder of title | Auditing practice/ |
| Statement of responsibility, etc. | by Gerardo S. Roque |
| 250 ## - EDITION STATEMENT | |
| Edition statement | 2023-2024 Edition |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Place of publication, distribution, etc. | Manila: |
| Name of publisher, distributor, etc. | GIC Enterprises & Co., Inc. |
| Date of publication, distribution, etc. | c2023 |
| 300 ## - PHYSICAL DESCRIPTION | |
| Extent | iv, 842 pages: |
| Dimensions | 23 cm. |
| 500 ## - GENERAL NOTE | |
| General note | Include references |
| 505 ## - FORMATTED CONTENTS NOTE | |
| Formatted contents note | Chapter 1. Audit of cash and Cash Equivalents.--Chapter 2. Audit of Receivables.--Chapter 3. Audit of Inventories.--Chapter 4. Audit of Investment.--Chapter 5. Audit of Property, Plant and Equipment and Right of Use Assets.--Chapter 6. Audit of Prepayments and Intangible Assets.--Chapter 7. Audit of Liabilities.--Chapter 8. Audit of Shareholders' Equity.--Chapter 9. Audit of Other Income Statement Items.--Chapter 10. Accounting Changes (Policies & Estimates) and Correction of Errors.--Chapter 11. Statement of Cash Flows. |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | The Auditing Practice Part includes questions about the audit of the amounts of various accounts of business processes such as (1) order to cash; (2) purchase to pay; (3) plan inventory; (4) hire to retire; and (5) acquire to retire as indicated in the syllabus. |
| 650 #7 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | Accounting -- Examinations |
| Source of heading or term | sears |
| 9 (RLIN) | 17656 |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | Auditing |
| 9 (RLIN) | 4159 |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) | |
| Source of classification or shelving scheme | Dewey Decimal Classification |
| Koha item type | Bansalan Filipiniana1 |
| Withdrawn status | Lost status | Source of classification or shelving scheme | Damaged status | Not for loan | Current library | Date acquired | Total Checkouts | Full call number | Barcode | Date last seen | Copy number | Price effective from | Koha item type |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Dewey Decimal Classification | UM Bansalan College LIC | 09/22/2025 | BFil. 657.076 R68c 2023 | 9584 | 09/22/2025 | c.1 | 09/22/2025 | Bansalan Filipiniana1 | |||||
| Dewey Decimal Classification | UM Bansalan College LIC | 09/22/2025 | BFil. 657.076 R68c 2023 | 9585 | 09/22/2025 | c.2 | 09/22/2025 | Bansalan Filipiniana1 |