Fundamentals of accountancy, business, and management 2 : (procedural approach) for senior high school /
Nick L. Aduana.
- Quezon City : C & E Publishing Inc., c2017.
- xi, 500 pages : color illustrations ; 26 cm.
Includes glossary, bibliography and index.
Chapter 1. Presentation of Financial Statements.--Chapter 2. Statements of Financial Position.--Chapter 3.Statement of Comprehensive Income.--Chapter 4. Statement of Changes in Owner's Equity and Cash Flow Statement.--Chapter 5. Introduction to Analysis of Financial Statements.--Chapter 6. Horizontal or Comparative Analysis.--Chapter 7. Vertical or Common-size Analysis.--Chapter 8. Trend Analysis.--Chapter 9. Financial Mix ratio Analysis.--Chapter 10. Cash Control and Bank Reconciliation.--Chapter 11. Payroll Accounting.--Chapter 12. Introduction to Business and Income Taxation.--Chapter 13. Introduction to Manufacturing Accounting.
This book, Fundamentals of accountancy business and management 2 is designed primarily for senior high school of the K to 12 basic education program of the Department of Education (DepEd). It discusses extensively the course requirements outlined in the DepEd curriculum. As an introductory course in accounting, the book focuses on the mechanics of preparing the financial statements of service entities and merchandise businesses in accordance with the accounting principles set in Philippine Financial Reporting Standards (PFRS). It likewise present the basic procedural steps in analyzing and interpreting financial statements to aid interested users in making economic decisions. The book also introduces basic concepts of cash management, income and business taxation, and manufacturing operations.