| 000 -LEADER |
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| fixed length control field |
02992nam a22002057a 4500 |
| 003 - CONTROL NUMBER IDENTIFIER |
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| control field |
laup |
| 005 - DATE AND TIME OF LATEST TRANSACTION |
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| control field |
20230824155559.0 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION |
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| fixed length control field |
210709b ph ||||| |||| 00| 0 eng d |
| 040 ## - CATALOGING SOURCE |
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| Original cataloging agency |
LAUP |
| Transcribing agency |
La Union Provincial Library |
| 082 ## - DEWEY DECIMAL CLASSIFICATION NUMBER |
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| Classification number |
DIS 657.3 B41f 2017 |
| 100 ## - MAIN ENTRY--PERSONAL NAME |
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| Personal name |
Beltran-Castillo, Deborah I. |
| 245 ## - TITLE STATEMENT |
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| Title |
The Financial reporting system of selected DOCT and DTI assisted Micro, Small and medium enterprises in region 1 / |
| Statement of responsibility, etc. |
Deborah I. Beltran-Castillo. |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. |
|---|
| Place of publication, distribution, etc. |
Virgen Milagrosa University Foundation : |
| Name of publisher, distributor, etc. |
[s.n.], |
| Date of publication, distribution, etc. |
2017. |
| 300 ## - PHYSICAL DESCRIPTION |
|---|
| Extent |
xv, 211 pages : |
| Other physical details |
colored illustration ; |
| Dimensions |
28 centimeter. |
| 504 ## - BIBLIOGRAPHY, ETC. NOTE |
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| Bibliography, etc. note |
Bibliography: pages 137-142. |
| 520 ## - SUMMARY, ETC. |
|---|
| Summary, etc. |
Researches conducted by various individuals and institutions reveal the significance of following a standard by a standard-setting body in order to achieve transparency and reliability in financial reporting. However, compliance to the standard by Micro, Small and Medium Enterprises (MSMEs) proves to be very challenging. Hence, an assessment of the financial reporting system of selected<br/>DOST- and DTI-assisted MSMEs in Region 1 was conducted. In conducting the study, the researcher sought the approval of DOST and DTI Region 1 offices to conduct a research through written survey questionnaire and oral unstructured interviews to be answered by DOST-and DTI-assisted MSMEs. Upon approval of the request, the researcher prepared a survey questionnaire for validation. After validation of the content, the survey questionnaires were distributed to the respondents during training and seminars conducted by DTI in the provinces of Pangasinan, La Union, llocos Sur and locos Norte. To supplement the data gathered, some were chosen to answer the oral unstructured interview. In addition to these, documentary analysis was undertaken. The study revealed that majority of the respondents are into manufacturing business; sole proprietors with capitalization of not more than P3 Million; operating for less than three years; use a combination of manual and computerized accounting system; do not use accounting forms and books of accounts to document their transactions; gave emphasis to income statement only and opted to use income tax basis as their financial reporting framework; moderately compliant to and moderately aware of financial reporting standards for micro-sized entities; and are moderately knowledgeable of processing transactions and preparing financial reports. The output of the research is a module on financial reporting for business entrepreneurs which will serve a guide in the preparation of their financial reports. It is therefore strongly recommended that the module on financial reporting for business entrepreneurs be considered by DOST and DTI in designing and giving training and seminars to the DOST- and DTI-assisted MSMEs in Region 1. |
| 541 ## - IMMEDIATE SOURCE OF ACQUISITION NOTE |
|---|
| Source of acquisition |
CHED-La Union |
| Method of acquisition |
Donation |
| Date of acquisition |
January 21, 2021 |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM |
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| Topical term or geographic name entry element |
Financial statements. |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) |
|---|
| Source of classification or shelving scheme |
|
| Koha item type |
Dissertation |
| Classification part |
657.3 |
| Item part |
B41f |
| Call number prefix |
DIS |
| Call number suffix |
2017 |
