Procedural and comprehensive approach in government accounting (for accounting students and CPA examinees) /
Angelito R. Punzalan and Milagros M. Cardona.
- 11th edition.
- 365 pages ; 23 cm.
Nature and scope of the NGAS -- Accounting for budgetary accounts -- The Unified accounts code structure -- The Revised chart of accounts -- Accounting for disbursements and related transactions -- Accounting for income, collections and related transactions -- Miscellaneous transactions -- Trial balance, financial reports and statements -- Accounting for local government units -- The New Barangay accounting system.