Income taxation : (Record no. 4262)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 04058nam a22003497a 4500 |
| 003 - CONTROL NUMBER IDENTIFIER | |
| control field | OSt |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20250307151521.0 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION | |
| fixed length control field | 220526b |||||||| |||| 00| 0 eng d |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| International Standard Book Number | 9789719594000 (paper back) |
| 040 ## - CATALOGING SOURCE | |
| Transcribing agency | Foundation University |
| Description conventions | rda |
| 041 ## - LANGUAGE CODE | |
| Language code of text/sound track or separate title | eng |
| 050 ## - LIBRARY OF CONGRESS CALL NUMBER | |
| Classification number | (CBA-Acct) KPM 2832 |
| Item number | .2019 B22 |
| 100 ## - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Banggawan, Rex B., |
| Relator term | author. |
| 245 ## - TITLE STATEMENT | |
| Title | Income taxation : |
| Remainder of title | laws, principles and applications : an integrated principle-based approach / |
| Statement of responsibility, etc. | by Rex B. Banggawan. |
| 250 ## - EDITION STATEMENT | |
| Edition statement | 2019 OBE edition. |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Place of publication, distribution, etc. | Pasay City : |
| Name of publisher, distributor, etc. | Real Excellence Pub., |
| Date of publication, distribution, etc. | 2019, c2014. |
| 300 ## - PHYSICAL DESCRIPTION | |
| Extent | 703 pages |
| Other physical details | ; |
| Dimensions | 23 cm |
| 336 ## - CONTENT TYPE | |
| Source | rdacontent |
| Content type term | text |
| 337 ## - MEDIA TYPE | |
| Source | rdamedia |
| Media type term | unmediated |
| 338 ## - CARRIER TYPE | |
| Source | rdacarrier |
| Carrier type term | volume |
| 505 ## - FORMATTED CONTENTS NOTE | |
| Formatted contents note | Part I: Introductory concepts -- Introduction to taxation -- Taxes, tax laws, and tax administration -- Part II: Income recognition, measurement and reporting, and taxpayer classifications -- Introduction to income taxation -- Tax schemes, periods, and methods and reporting -- Part III Special income taxation -- Final income taxation -- Capital gains taxation -- Part IV Regular income taxation -- Introduction to regular income taxation -- Unit 1: General rules on gross income -- Regular income taxation - Exclusions in gross income -- Regular income taxation - Inclusions in gross income -- Unit 2: Special rules on gross income -- Compensation income -- Fringe benefits taxation -- Dealings in properties -- Unit 3: Deductions on gross income -- Unit 3 -Deductions on gross income -- Principles of deductions -- Regular allowable itemized deductions -- Special allowable itemized deductions and net operating loss carry-over -- Optional standard deduction -- Unit 4 - Specific regular tax rules per taxpayer class -- Sub-Unit 1: Special regular tax rules for individual taxpayers -- Sub-Unit 2: Special regular tax rules for corporate taxpayers -- Corporate income taxation - Special corporations -- Corporate income taxation - regular corporations.<br/> |
| 520 ## - ABSTRACT, SUMMARY, ETC. | |
| Abstract, Summary, etc. | "A guide to understanding and mastering income tax principles and applications for accountancy, finance, business including law students, tax payers and tax preparers."--Title page.<br/>"This book is a principle-based structural presentation of income taxation following the Outcomes-based Education (OBE) methodology. It is aimed to provide readers with a thorough understanding and mastery of income taxation by teaching taxation as a whole body of interconnected concepts. Its concept-based orientation assists readers to understand rather than simply memorize tax rules. The accounting and legal technicalities of taxation are comprehensively discussed and illustrated making it highly comprehensible even to non-technical readers. The book is comprehensive and well organized. The arrangement and presentation of the topics promote easier understanding, mastery and long-term retention. The book thoroughly discussed updates in detail and connects theory and practice by providing detailed practical application of tax rules. It is self-taught, Readers can learn income taxation even with minimal teacher supervision."--Back cover |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | Taxation |
| General subdivision | Law and legislation |
| Geographic subdivision | Philippines |
| 9 (RLIN) | 10206 |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | Income tax |
| General subdivision | Law and legislation |
| Geographic subdivision | Philippines |
| 9 (RLIN) | 10207 |
| 658 ## - INDEX TERM--CURRICULUM OBJECTIVE | |
| Main curriculum objective | Accountancy, Bachelor of Science in. |
| Subordinate curriculum objective | Income Taxation. |
| Curriculum code | AE26 |
| 856 ## - ELECTRONIC LOCATION AND ACCESS | |
| Uniform Resource Identifier | <a href="http://library.cvsu.edu.ph/cgi-bin/koha/opac-retrieve-file.pl?id=b4a52a4f6e6619082713932d5ac3fb50">http://library.cvsu.edu.ph/cgi-bin/koha/opac-retrieve-file.pl?id=b4a52a4f6e6619082713932d5ac3fb50</a> |
| Link text | Click here to view the table of contents |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) | |
| Source of classification or shelving scheme | Library of Congress Classification |
| Koha item type | Books |
| Classification part | KPM 2832 |
| Item part | .2019 B22 |
| Call number prefix | (CBA-Acct) |
| Suppress in OPAC | No |
| Withdrawn status | Lost status | Source of classification or shelving scheme | Damaged status | Not for loan | Home library | Current library | Shelving location | Date acquired | Total Checkouts | Full call number | Barcode | Date last seen | Price effective from | Koha item type | Accession Number |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Library of Congress Classification | Foundation University Library | Foundation University Library | Circulation | 03/07/2025 | (CB(CBA-Acct) KPM 2832 .2019 B22 | 0092025003012 | 03/07/2025 | 03/07/2025 | Books | CBA-Acct-2025012 | |||||
| Library of Congress Classification | Foundation University Library | Foundation University Library | Circulation | 03/07/2025 | (CB(CBA-Acct) KPM 2832 .2019 B22 | 0092025003028 | 03/13/2025 | 03/07/2025 | Books | CBA-Acct-2025028 |