<?xml version="1.0" encoding="UTF-8"?>
<collection xmlns="http://www.loc.gov/MARC21/slim">
 <record>
  <leader>01863nam a22002417a 4500</leader>
  <controlfield tag="001">NCT_4_024942</controlfield>
  <controlfield tag="008">250707b        xxu||||| |||| 00| 0 vie d</controlfield>
  <datafield tag="999" ind1=" " ind2=" ">
   <subfield code="c">9230</subfield>
   <subfield code="d">9230</subfield>
  </datafield>
  <datafield tag="020" ind1=" " ind2=" ">
   <subfield code="a">9786049469954</subfield>
   <subfield code="c">128000</subfield>
  </datafield>
  <datafield tag="082" ind1="0" ind2="4">
   <subfield code="2">23rd ed.</subfield>
   <subfield code="a">657.1</subfield>
   <subfield code="b">Ng527L</subfield>
  </datafield>
  <datafield tag="245" ind1="0" ind2="0">
   <subfield code="a">Nguyên lý kế toán :</subfield>
   <subfield code="b">(Dùng cho các ngành kế toán, kiểm toán, ngân hàng, tài chính, kinh tế và quản trị kinh doanh)</subfield>
   <subfield code="c">Trần văn Thuận ... [et al.]</subfield>
  </datafield>
  <datafield tag="260" ind1=" " ind2=" ">
   <subfield code="a">H.</subfield>
   <subfield code="b">Đại học kinh tế quốc dân</subfield>
   <subfield code="c">2021</subfield>
  </datafield>
  <datafield tag="300" ind1=" " ind2=" ">
   <subfield code="a">319 tr.</subfield>
   <subfield code="b">Minh họa</subfield>
   <subfield code="c">24 cm</subfield>
  </datafield>
  <datafield tag="500" ind1=" " ind2=" ">
   <subfield code="a">ĐTTS ghi: Trường đại học Kinh tế quốc dân</subfield>
  </datafield>
  <datafield tag="520" ind1="3" ind2=" ">
   <subfield code="a">Trình bày những nguyên lý cơ bản của kế toán như bản chất và chức năng của kế toán, hệ thống tài khoản, chứng từ và sổ sách kế toán, các phương pháp định khoản nghiệp vụ kinh tế phát sinh. Sách còn hướng dẫn lập báo cáo tài chính và vận dụng nguyên lý kế toán vào các lĩnh vực kế toán doanh nghiệp, kiểm toán, ngân hàng và quản trị tài chính. Tài liệu phù hợp cho sinh viên và người làm việc trong khối ngành kinh tế - tài chính.</subfield>
  </datafield>
  <datafield tag="653" ind1=" " ind2=" ">
   <subfield code="a">Kế toán</subfield>
  </datafield>
  <datafield tag="700" ind1="1" ind2=" ">
   <subfield code="a">Trần văn Thuận</subfield>
  </datafield>
  <datafield tag="700" ind1="1" ind2=" ">
   <subfield code="a">Phạm Thành Long</subfield>
  </datafield>
  <datafield tag="700" ind1="1" ind2=" ">
   <subfield code="a">Đặng Thuý Hằng</subfield>
  </datafield>
  <datafield tag="942" ind1=" " ind2=" ">
   <subfield code="2">ddc</subfield>
   <subfield code="c">BK</subfield>
  </datafield>
  <datafield tag="952" ind1=" " ind2=" ">
   <subfield code="0">0</subfield>
   <subfield code="1">0</subfield>
   <subfield code="2">ddc</subfield>
   <subfield code="4">0</subfield>
   <subfield code="6">657_100000000000000_NG_527L</subfield>
   <subfield code="7">0</subfield>
   <subfield code="9">31206</subfield>
   <subfield code="a">000001</subfield>
   <subfield code="b">000001</subfield>
   <subfield code="d">2025-07-07</subfield>
   <subfield code="o">657.1 Ng  527L</subfield>
   <subfield code="p">MD.24224</subfield>
   <subfield code="r">2025-07-07</subfield>
   <subfield code="v">128000.00</subfield>
   <subfield code="w">2025-07-07</subfield>
   <subfield code="y">BK</subfield>
  </datafield>
  <datafield tag="952" ind1=" " ind2=" ">
   <subfield code="0">0</subfield>
   <subfield code="1">0</subfield>
   <subfield code="2">ddc</subfield>
   <subfield code="4">0</subfield>
   <subfield code="6">657_100000000000000_NG_527L</subfield>
   <subfield code="7">0</subfield>
   <subfield code="9">31207</subfield>
   <subfield code="a">000001</subfield>
   <subfield code="b">000001</subfield>
   <subfield code="d">2025-07-07</subfield>
   <subfield code="o">657.1 Ng  527L</subfield>
   <subfield code="p">MD.24225</subfield>
   <subfield code="r">2025-07-07</subfield>
   <subfield code="v">128000.00</subfield>
   <subfield code="w">2025-07-07</subfield>
   <subfield code="y">BK</subfield>
  </datafield>
  <datafield tag="980" ind1=" " ind2=" ">
   <subfield code="a">Thư viện Trường Đại học Nam Cần Thơ</subfield>
  </datafield>
 </record>
</collection>
