Manual on standard government chart of accounts (prescribed under COA circular no. 83-200) (Record no. 1344)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 01646 a2200145 4500 |
| 245 1# - TITLE STATEMENT | |
| Title | Manual on standard government chart of accounts (prescribed under COA circular no. 83-200) |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Place of publication, distribution, etc. | Quezon City : |
| Name of publisher, distributor, etc. | Commission on Audit Research and Development Foundation, |
| Date of publication, distribution, etc. | 1983. |
| 300 ## - PHYSICAL DESCRIPTION | |
| Extent | ix, 273 pages: |
| Other physical details | illustrations; |
| Size of unit | 23 cm. |
| 500 ## - GENERAL NOTE | |
| -- | Manual on standard government chart of accounts (prescribed under COA circular no. 83-200). (1983). Quezon City : Commission on Audit Research and Development Foundation. |
| 505 ## - FORMATTED CONTENTS NOTE | |
| Formatted contents note | Introduction to standard government chart of accounts -- Definition of standard government chart of accounts -- Advantages of standard government chart of accounts -- Significant changes in the accounts -- The coding system -- Definition of coding -- Types of coding systems used -- Coding system for national government agencies -- Coding system for local government agencies -- Coding system for government-owned and/or controlled corporations -- Treasury disbursement coding system for national government agencies including government - owned and/or controlled corporations -- The chart of accounts -- The balance sheet accounts -- The budget and operation accounts -- Definition of income classifications -- Classification of expenditures -- The chart and code of accounts -- Uniform revenue classification for publication of revenue statistics -- Description of accounts -- Sectoral/functional classification of expenditures -- Illustrative accounting entries |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | Finance, Public |
| General subdivision | Accounting. |
| 9 (RLIN) | 16662 |
| 700 ## - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Tantuico, Francisco S. |
| 9 (RLIN) | 5670 |
| 700 ## - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Sarmiento, Silvestre D. |
| 9 (RLIN) | 5671 |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) | |
| Koha item type | BOOKS |
| Source of classification or shelving scheme | Library of Congress Classification |
| Withdrawn status | Lost status | Source of classification or shelving scheme | Damaged status | Not for loan | Home library | Current library | Date acquired | Total Checkouts | Full call number | Barcode | Date last seen | Price effective from | Koha item type |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Library of Congress Classification | MAIN | MAIN | 04/21/2016 | HJ 9927 M36 1983 c.1 | 02591 | 04/21/2016 | 09/16/2022 | BOOKS | |||||
| Library of Congress Classification | MAIN | MAIN | 01/11/2017 | HJ 9927 M36 1983 c.2 | 03562 | 01/11/2017 | 09/16/2022 | BOOKS |