Basic Accounting: Service Business Study Guide

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Basic Accounting: Service Business Study Guide is designed as a reference material in introductory accounting that can be used by readers, especially students, taking basic accounting for service business.
Presentations and discussions of various accounting concepts and frameworks are simplified to provide the reader with an initial working knowledge on the different steps of the accounting cycle for a service business.
Emphasis is given to various accounting concepts, at the same time, the development of the procedural accounting skills. Different basic accounting frameworks and forms are used to assist readers in understanding seemingly complex accounting subject matters.
The authors would like to inform the users of this study guide that this was written for readers, especially students, who would want to read a quick guide for the rubrics of basic accounting for service business. Each unit is prefaced with learning objectives to serve as guide to readers. Discussion questions and problem exercises are not included in this reference material. This study guide can be effectively use together with a workbook which is available in the university where one of the authors is currently affiliated. This reference material is not intended to replace existing accounting textbooks written by famous authors whom we have respectfully cited and given credit in this guide.
The user of this study guide will walk through the accounting process in a rational, concise and "easy to understand" manner. With the teacher's expert guidance, plus this study guide to learning the basics in accounting, the student will undoubtedly appreciate the fundamentals of accounting. Our desire is to open the eyes of students that studying basic accounting is both easy and rewarding.

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Marivic Valenzuela-Manalo is an Associate Professor in the College of Business of De La Salle University in Manila, Philippines. She is a Certified Public Accountant (CPA) having completed her Bachelor of Science in Commerce Major in Accounting from the University of Santo Tomas in Manila, Philippines. She completed her Doctor of Business Administration (DBA) in 2008 from De La Salle University in Manila, where she also completed her Master of Business Administration (MBA) in 1996. Marivic. Manalo has been teaching in De La Salle University for over eighteen (18) years. She specializes in basic accounting and cost accounting.. Her research interests include: Activity-Based Costing and Management; Environmental Accounting; Basic Accounting; Business Ethics in Accounting Education, and others. She also worked as an Accountant at SGV and Company in the Philippines after graduation from college and then she assumed the position of Chief Accountant of Lourdes School in Quezon City, Philippines for two years before pursuing her passion for teaching and research. Ms. Manalo is a member of the Philippine Institute of Certified Public Accountants (PICPA) and Association of Certified Public Accountants in Education (ACPAE).

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