TY - BOOK AU - Chua,Manuel C.M. AU - VillariƱa,Francis M.C. AU - Arenas,Teofisto P. TI - Fundamentals of accounting principles: : theory and applications SN - 9710865811 U1 - 657 PY - 2005/// CY - Mandaluyong City PB - National Bookstore KW - Accounting KW - Textbooks N1 - Introductory background of accounting; Concept of economic resources and residual claim; Basic structure of accounting principles; The chart of accounts and procedures in journalizing, posting and preparations of trail balance; Worksheet and the adjusting entries; Final steps in accounting cycle-closing entries, post-closing trial balance and reversing entries; Presentation of financial statements; Accounting for merchandising concern; Combination journals; Adjusting entries for merchandising concern; The work sheet and presentation of financial statements; Closing entries, preparation of post-closing trial balance and reversing entries ER -