Jurisdiction of Philippine courts

I am presenting below a brief digest of the jurisdiction of Philippine courts as contained in BATAS
PAMBANSA Blg. 129, as amended. for the benefit of foreign legal researchers visiting this blog.
x x x.
Section 1. Title. This Act shall be known as "The Judiciary Reorganization Act of 1980."
Section 2. Scope. The reorganization herein provided shall include the Court of Appeals, the Court of
First Instance, the Circuit Criminal Courts, the Juvenile and Domestic Relations Courts, the Courts of
Agrarian Relations, the City Courts, the Municipal Courts, and the Municipal Circuit Courts.
X x x.
COURT OF APPEALS
Section 3. Organization. There is hereby created a Court of Appeals which consists of a Presiding
Justice and fifty Associate Justice who shall be appointed by the President of the Philippines. The
Presiding Justice shall be so designated in his appointment, and the Associate Justice shall have
precedence according to the dates of their respective appointments, or when the appointments of two or
more of them shall bear the same date, according to the order in which their appointments were issued by
the President. Any member who is reappointed to the Court after rendering service in any other position in
the government shall retain the precedence to which he was entitled under his original appointment, and
his service in the Court shall, for all intents and purposes, be considered as continuous and uninterrupted.
(as amended by Exec. Order No. 33,, July 28, 1986.)
Section 4. Exercise of powers and functions. The Court Appeals shall exercise its powers, functions,
and duties, through seventeen (17) divisions, each composed of three (3) members. The Court may sit en
banc only for the purpose of exercising administrative, ceremonial, or other non-adjudicatory functions.
(as amended by Exec. Order No. 33,.)
X x x.
COURT OF APPEALS
Section 9. Jurisdiction. The Court of Appeals shall Exercise:
1. Original jurisdiction to issue writs of mandamus, prohibition, certiorari, habeas corpus, and quo
warranto, and auxiliary writs or processes, whether or not in aid of its appellate jurisdiction;
2. Exclusive original jurisdiction over actions for annulment of judgements of Regional Trial Courts; and
3. Exclusive appellate jurisdiction over all final judgements, resolutions, orders or awards of Regional Trial
Courts and quasi-judicial agencies, instrumentalities, boards or commission, including the Securities and
Exchange Commission, the Social Security Commission, the Employees Compensation Commission and
the Civil Service Commission, Except those falling within the appellate jurisdiction of the Supreme Court
in accordance with the Constitution, the Labor Code of the Philippines under Presidential Decree No. 442,
as amended, the provisions of this Act, and of subparagraph (1) of the third paragraph and subparagraph
4 of the fourth paragraph od Section 17 of the Judiciary Act of 1948.
The court of Appeals shall have the power to try cases and conduct hearings, receive evidence and
perform any and all acts necessary to resolve factual issues raised in cases falling within its original and
appellate jurisdiction, including the power to grant and conduct new trials or Appeals must be continuous
and must be completed within three (3) months, unless extended by the Chief Justice. (as amended by
R.A. No. 7902.)
X x x.
Section 11. Quorum A majority of the actual members of the Court shall constitute a quorum for its
session en banc. Three members shall constitute a quorum for the session of a division. The unanimous
vote of the three members of a division shall be necessary for the pronouncement of a decision of final
resolution, which shall be reached in consultation before the writing of the opinion by any members of the
division. In the event that the three members do not reach a unanimous vote, the Presiding Justice shall
request the Raffle Committee of the Court for the designation of two additional Justice to sit temporarily
with them, forming a special division of five members and the concurrence of a majority of such division

shall be necessary for the pronouncement of a decision or final resolution. The designation of such
additional Justice shall be made strictly by raffle.
A month for reconsideration of its decision or final resolution shall be resolved by the Court within ninety
(90) days from the time it is submitted for resolution, and no second motion for reconsideration from the
same party shall be entertainment. (as amended by Exec. Order No. 33, July 28, 1986.)
Section 12. Internal Rules. The court en banc is authorized to promulgate rules or orders governing the
constitution of the divisions and the assignment of Appellate Justices thereto, the distribution of cases,
and other matters pertaining to the operations of the Court of its divisions. Copies of such rules and
orders shall be furnished by the Supreme Court, which rules and orders shall be effective fifteen (15) days
after receipt thereof, unless directed otherwise by the Supreme Court.
REGIONAL TRIAL COURTS
X X X.
Section 19. Jurisdiction in civil cases. Regional Trial Courts shall exercise exclusive original
jurisdiction:
(1) In all civil actions in which the subject of the litigation is incapable of pecuniary estimation;
(2) In all civil actions which involve the title to, or possession of, real property, or any interest therein,
where the assessed value of the property involved exceeds Twenty thousand pesos (P20,000.00) or for
civil actions in Metro Manila, where such the value exceeds Fifty thousand pesos (50,000.00) except
actions for forcible entry into and unlawful detainer of lands or buildings, original jurisdiction over which is
conferred upon Metropolitan Trial Courts, Municipal Trial Courts, and Municipal Circuit Trial Courts;
(3) In all actions in admiralty and maritime jurisdiction where he demand or claim exceeds One hundred
thousand pesos (P100,000.00) or , in Metro Manila, where such demand or claim exceeds Two hundred
thousand pesos (200,000.00);
(4) In all matters of probate, both testate and intestate, where the gross value of the estate exceeds One
hundred thousand pesos (P100,000.00) or, in probate matters in Metro Manila, where such gross value
exceeds Two hundred thousand pesos (200,000.00);
(5) In all actions involving the contract of marriage and marital relations;
(6) In all cases not within the exclusive jurisdiction of any court, tribunal, person or body exercising
jurisdiction or any court, tribunal, person or body exercising judicial or quasi-judicial functions;
(7) In all civil actions and special proceedings falling within the exclusive original jurisdiction of a Juvenile
and Domestic Relations Court and of the Courts of Agrarian Relations as now provided by law; and
(8) In all other cases in which the demand, exclusive of interest, damages of whatever kind, attorney's
fees, litigation expenses, and costs or the value of the property in controversy exceeds One hundred
thousand pesos (100,000.00) or, in such other abovementioned items exceeds Two hundred thousand
pesos (200,000.00). (as amended by R.A. No. 7691*)
Section 20. Jurisdiction in criminal cases. Regional Trial Courts shall exercise exclusive original
jurisdiction in all criminal cases not within the exclusive jurisdiction of any court, tribunal or body, except
those now falling under the exclusive and concurrent jurisdiction of the Sandiganbayan which shall
hereafter be exclusively taken cognizance of by the latter.
Section 21. Original jurisdiction in other cases. Regional Trial Courts shall exercise original jurisdiction:
(1) In the issuance of writs of certiorari, prohibition, mandamus, quo warranto, habeas corpus and
injunction which may be enforced in any part of their respective regions; and
(2) In actions affecting ambassadors and other public ministers and consuls.
Section 22. Appellate jurisdiction. Regional Trial Courts shall exercise appellate jurisdiction over all
cases decided by Metropolitan Trial Courts, Municipal Trial Courts, and Municipal Circuit Trial Courts in
their respective territorial jurisdictions. Such cases shall be decided on the basis of the entire record of the
proceedings had in the court of origin and such memoranda and/or briefs as may be submitted by the
parties or required by the Regional Trial Courts. The decision of the Regional Trial Courts in such cases
shall be appealable by petition for review to the
Court of Appeals which may give it due course only when the petition shows prima facie that the lower

court has committed an error of fact or law that will warrant a reversal or modification of the decision or
judgment sought to be reviewed.
Section 23. Special jurisdiction to try special cases. The Supreme Court may designate certain
branches of the Regional Trial Courts to handle exclusively criminal cases, juvenile and domestic
relations cases, agrarian cases, urban land reform cases which do not fall under the jurisdiction of quasijudicial bodies and agencies, and/or such other special cases as the Supreme Court may determine in the
interest of a speedy and efficient administration of justice.
Section 24. Special Rules of Procedure. Whenever a Regional Trial Court takes cognizance of juvenile
and domestic relation cases and/or agrarian cases, the special rules of procedure applicable under
present laws to such cases shall continue to be applied, unless subsequently amended by law or by rules
of court promulgated by the Supreme Court.
METROPOLITAN TRIAL COURTS, MUNICIPAL TRIAL COURTS,
AND MUNICIPAL CIRCUIT TRIAL COURTS
X x x.
Section 32. Jurisdiction of Metropolitan Trial Courts, Municipal Trial Courts and Municipal Circuit Trial
Courts in criminal cases. Except in cases falling within the exclusive original jurisdiction of Regional
Trial Courts and of the Sandiganbayan, the Metropolitan Trial Courts, Municipal Trial Courts, and
Municipal Circuit Trial Courts shall exercise:
(1) Exclusive original jurisdiction over all violations of city or municipal ordinances committed within their
respective territorial jurisdiction; and
(2) Exclusive original jurisdiction over all offenses punishable with imprisonment not exceeding six (6)
years irrespective of the amount of fine, and regardless of other imposable accessory or other penalties,
including the civil liability arising from such offenses or predicated thereon, irrespective of kind, nature,
value, or amount thereof: Provided, however, That in offenses involving damage to property through
criminal negligence they shall have exclusive original jurisdiction thereof. (as amended by R.A, No. 7691)
Section 33. Jurisdiction of Metropolitan Trial Courts, Municipal Trial Courts and Municipal Circuit Trial
Courts in civil cases. Metropolitan Trial Courts, Municipal Trial Courts, and Municipal Circuit Trial
Courts shall exercise:
(1) Exclusive original jurisdiction over civil actions and probate proceedings, testate and intestate,
including the grant of provisional remedies in proper cases, where the value of the personal property,
estate, or amount of the demand does not exceed One hundred thousand pesos (P100,000.00) or, in
Metro Manila where such personal property, estate, or amount of the demand does not exceed Two
hundred thousand pesos (P200,000.00) exclusive of interest damages of whatever kind, attorney's fees,
litigation expenses, and costs, the amount of which must be specifically alleged: Provided, That where
there are several claims or causes of action between the same or different parties, embodied in the same
complaint, the amount of the demand shall be the totality of the claims in all the causes of action,
irrespective of whether the causes of action arose out of the same or different transactions;
(2) Exclusive original jurisdiction over cases of forcible entry and unlawful detainer: Provided, That when,
in such cases, the defendant raises the question of ownership in his pleadings and the question of
possession cannot be resolved without deciding the issue of ownership, the issue of ownership shall be
resolved only to determine the issue of possession.
(3) Exclusive original jurisdiction in all civil actions which involve title to, or possession of, real property, or
any interest therein where the assessed value of the property or interest therein does not exceed Twenty
thousand pesos (P20,000.00) or, in civil actions in Metro Manila, where such assessed value does not
exceed Fifty thousand pesos (P50,000.00) exclusive of interest, damages of whatever kind, attorney's
fees, litigation expenses and costs: Provided, That value of such property shall be determined by the
assessed value of the adjacent lots. (as amended by R.A. No. 7691)
Section 34. Delegated jurisdiction in cadastral and land registration cases. Metropolitan Trial Courts,
Municipal Trial Courts, and Municipal Circuit Trial Courts may be assigned by the Supreme Court to hear
and determine cadastral or land registration cases covering lots where there is no controversy or
opposition, or contested lots the where the value of which does not exceed One hundred thousand pesos
(P100,000.00), such value to be ascertained by the affidavit of the claimant or by agreement of the
respective claimants if there are more than one, or from the corresponding tax declaration of the real
property. Their decisions in these cases shall be appealable in the same manner as decisions of the
Regional Trial Courts. (as amended by R.A. No. 7691)

Section 35. Special jurisdiction in certain cases. In the absence of all the Regional Trial Judges in a
province or city, any Metropolitan Trial Judge, Municipal Trial Judge, Municipal Circuit Trial Judge may
hear and decide petitions for a writ of habeas corpus or applications for bail in criminal cases in the
province or city where the absent Regional Trial Judges sit.
Section 36. Summary procedures in special cases. In Metropolitan Trial Courts and Municipal Trial
Courts with at least two branches, the Supreme Court may designate one or more branches thereof to try
exclusively forcible entry and unlawful detainer cases, those involving violations of traffic laws, rules and
regulations, violations of the rental law, and such other cases requiring summary disposition as the
Supreme Court may determine. The Supreme Court shall adopt special rules or procedures applicable to
such cases in order to achieve an expeditious and inexpensive determination thereof without regard to
technical rules. Such simplified procedures may provide that affidavits and counter-affidavits may be
admitted in lieu of oral testimony and that the periods for filing pleadings shall be non-extendible.
Section 37. Preliminary investigation. Judges of Metropolitan Trial Courts, except those in the National
Capital Region, of Municipal Trial Courts, and Municipal Circuit Trial Courts shall have authority to
conduct preliminary investigation of crimes alleged to have been committed within their respective
territorial jurisdictions which are cognizable by the Regional Trial Courts.
The preliminary investigation shall be conducted in accordance with the procedure prescribed in Section
1, paragraphs (a), (b), (c), and (d), of Presidential Decree No. 911: Provided, however, That if after the
preliminary investigation the Judge finds a prima facie case, he shall forward the records of the case to
the Provincial/City Fiscal for the filing of the corresponding information with the proper court.
No warrant of arrest shall be issued by the Judge in connection with any criminal complaint filed with him
for preliminary investigation, unless after an examination in writing and under oath or affirmation of the
complainant and his witnesses, he finds that a probable cause exists.
Any warrant of arrest issued in accordance herewith may be served anywhere in the Philippines.
Section 38. Judgments and processes.
(1) All judgments determining the merits of cases shall be in writing, stating clearly the facts and the law
on which they were based, signed by the Judge and filed with the Clerk of Court. Such judgment shall be
appealable to the Regional Trial Courts in accordance with the procedure now prescribed by law for
appeals to the Court of First Instance, by the provisions of this Act, and by such rules as the Supreme
Court may hereafter prescribe.
(2) All processes issued by the Metropolitan Trial Courts, Municipal Trial Courts and Municipal Circuit Trial
Courts, in cases falling within their jurisdiction, may be served anywhere in the Philippines without the
necessity of certification by the Judge of the Regional Trial Court.
GENERAL PROVISIONS
Section 39. Appeals. The period for appeal from final orders, resolutions, awards, judgments, or
decisions of any court in all cases shall be fifteen (15) days counted from the notice of the final order,
resolution, award, judgment, or decision appealed from: Provided however, That in habeas corpus cases,
the period for appeal shall be forty-eight (48) hours from the notice of the judgment appealed from.
No record on appeal shall be required to take an appeal. In lieu thereof, the entire record shall be
transmitted with all the pages prominently numbered consecutively, together with an index of the contents
thereof.
This section shall not apply in appeals in special proceedings and in other cases wherein multiple appeals
are allowed under applicable provisions of the Rules of Court.
Section 40. Form of decision in appealed cases. Every decision of final resolution of a court in
appealed cases shall clearly and distinctly state the findings of fact and the conclusions of law on which it
is based, which may be contained in the decision or final resolution itself, or adopted by reference from
those set forth in the decision, order, or resolution appealed from.
X x x.
Section 45. Shari'a Courts. Shari'a Courts to be constituted as provided for in Presidential Decree No.
1083, otherwise known as the "Code of Muslim Personal Laws of the Philippines," shall be included in the
funding appropriations so provided in this Act.

X x x.
Section 47. Repealing clause. The provisions of Republic Act No. 296, otherwise known as the
Judiciary Act of 1948, as amended, of Republic Act No. 5179 as amended, of the Rules of Court, and of
all other statutes, letters of instructions and general order or parts thereof, inconsistent with the provisions
of this Act are hereby repealed or accordingly modified.
Section 48. Date of Effectivity. This Act shall take effect immediately.
Approved: August 14, 1981
Footnotes
*Other provisions of the Act:
"Section. 5. After five(5) years from the effectivity of this Act, the jurisdictional amounts mentioned in Sec.
19(3), (4), and (8); and Sec. 33(1) of Batas Pambansa Blg. 129 as amended by this Act, shall be adjusted
to Two hundred thousand pesos (P200,000.00). five (5) years thereafter, such jurisdictional amounts shall
be adjusted further to Three hundred thousand pesos (P300,000.00): Provided, however, That in the case
of Metro Manila, the abovementioned jurisdictional amounts shall be adjusted after five (5) years from the
effectivity of this Act of Four hundred thousand pesos (P400,000.00).
Section. 7. The provisions of this Act shall apply to all civil cases that have not yet reached the pre-trial
stage. However, by agreement of all the parties, civil cases cognizable by municipal and metropolitan
courts by the provisions of this Act may be transferred from the Regional Trial Courts to the latter. The
executive judge of the appropriate Regional Trial Court shall define the administrative procedure of
transferring the cases affected by the redefinition of jurisdiction to the Metropolitan Trial Courts, Municipal
Trial Court, and Municipal Circuit Trial Court."
*Criminal cases falling within the jurisdiction of Family Courts (established by the Family Courts Act of
1997 [R.A. No. 8369]) have been transferred from Metropolitan trial Courts, Municipal Trial Courts,
Municipal trial Court in Cities, Municipal Trial Courts and Municipal Circuit Trial Courts to Regional trial
Courts under A.M. No. 99-1-13-SC effective March 1, 1999.
Creating a Bibliography in Chicago Style

The bibliography lists all of the sources you used in your paper and is placed at the end of the paper
on a new numbered page. The sources listed on this page and the ones you cite within the text must
align exactly.

Formatting

Placement. Place the bibliography at the end of the paper on a new numbered page. An easy way to
do this is to add a Page Break at the end of the text on the last page of your essay. Place your cursor
at the end of your last sentence and click CTRL + Enter.

Title. Label the page Bibliography, centered in plain text.

Spacing. Each individual entry is single spaced, but there should be a double space between entries.

Order. List the sources in alphabetical order by the authors' last names. Ignore "A," "And," and "The"
when alphabetizing by title if an author is not listed.

Indentation. Do not indent the first line in the citation; however, you must indent any additional lines
1/2". One way to do this is with a hanging indent. In Word 2007, place your cursor in front of the line
to be indented and under the Home menu, click the arrow next to the word Paragraph. Under Special,

choose Hanging, and make sure that it is By .5. A second method is to place your cursor at the end of
the first line and press Enter. Then, place your cursor at the beginning of the second line and press
Tab.

Click here for a sample Bibliography.

These guidelines will help you write the different elements of bibliography entries correctly. Note that
not all of these elements are necessary for all types of sources, and the elements will not necessarily
appear in this order in different citations.

Authors

If there is one author, write the name last name first, a comma, and then the first name and middle
initials, as they appear on the source. Follow with a period.

Thompson, Hunter S.

If there is more than one author, list the first person last name first, add a comma, and then list
the second person normally. Any name that appears after the first name is always written first name
first.

Gilbert, Sandra M., and Susan Gubar.

If no author is listed, list the name of the periodical (such as the journal or newspaper) or Web site
first. Never use "Anonymous" as the author.

Editions

If you use an edition other than the first, indicate this by abbreviating the number followed by "ed."

6th ed.

Titles

Capitalize the first letter of all important words. Do not capitalize a conjunction (such as "and," "but,"
and "or") or article (such as "the," "a," or "an") unless it is the first word. In the bibliography, add a
period to the end of an article or book title if it does not already have end punctuation.

Titles should be formatted in either italics or quotation marks, depending on the type of source. No
titles are formatted in both quotation marks and italics. Chicago uses the same rules as MLA, which
are described here.

Editors

If the editor or editors are listed in addition to an author, write "Edited by" and then list them first
name first, followed by a period.

Edited by Ann Charters.

If the editor or editors is to be listed first because there is no author, list the names as you would for
authors, followed by the abbreviation "ed." or "eds."

Stanford, Judith A., ed.

Volume and issue numbers

Volume and issue numbers are required for journal articles. List the volume with numerals only,
followed by a comma, then the abbreviation "no." followed by the issue number.

53, no.7

Dates

Dates are written Month Day, Year.

February 5, 2010.

Page numbers

Page numbers are written with numerals only, no abbreviations.

67-72.

Databases

Database services are referred to by their homepages. Write the address including the http://, but do
not allow your word processing program to turn it into a hyperlink, which is blue underlined type.
Right-click on the address to remove the link.

http: //www.ebscohost.com

Places

When citing a book, list the first place of publication given on the title page. No state is
usually necessary, but if the location of the city is not clear, use a comma and then the two-letter
abbreviation for the state.

New York:

Urbana, IL:

Publishers

Write the name of the publisher given on the title page. You may shorten the publisher, for example,
using "Knopf" for Alfred A. Knopf, Inc.

Web Addresses

Use the full Web address that leads directly to the document you referenced. Include the http:// and
add a period at the end. If you need to break the address to divide it between two lines, do so at a
punctuation mark such as a period or slash. Do not allow your word processing program to turn the
address into a hyperlink (blue underlined type). Right-click on the address to remove the link.

http: //www.emilydickinson.org/titanic/gilbert_bio.html.

Date of Access

If a Web document may change over time, include an access date in parentheses and place a period
outside the parentheses.

(accessed February 4, 2010).

Creating Footnotes In Chicago Style

For every quotation or paraphrase you include in your paper, you need a footnote to show where the
information came from. Footnotes are placed at the end of a sentence or the end of a clause and after
most punctuation marks. The number should be in superscript.

Dyspepsia, a common plight in the 19th century, was seen by many as a "physical commentary on the
stresses of the age."5

Many people noted "modern man's abuse of his body," and they argued dyspepsia was the inevitable
result of such excesses.8

Shortening Footnotes

The first footnote should give the full information about the source as described in the document here.
However, subsequent notes can be shortened. Shortened notes typically include

the author's last name, followed by a comma

the main title of the work, shortened to about four words (properly formatted in quotations
marks or italics)

the page number, followed by a period.

Thus, the first note above would be a full note, and the second would be shortened.

5. Michelle Stacy, The Fasting Girl: A True Victorian Medical Mystery (New York: Tarcher/Putnam,
2002), 18.

8. Stacy, The Fasting Girl, 18.

Multiple Notes for the Same Source

If two notes for the same source follow one right after the other, you may use the abbreviation "Ibid."
Latin for "in the same place," Ibid. should be written with a period, a comma, and the page number
followed by a period. If the note refers to the same source and page number, no page number is
necessary. In these following three notes, the first is a full note, the second is a note referring to the
same source, different page number, and third refers to the same source, same page number.

8. Nicole Mones, The Last Chinese Chef (Boston: Houghton, 2007), 89.

9. Ibid., 90.

10. Ibid.

Inserting Notes in Microsoft Word

To insert a footnote in Word 2007, place your cursor where the footnote's superscript number will go,
and under the References tab, choose Insert Footnote. This will place the superscript number at that
place and open a space at the bottom of the page to type the note.

Word offers other useful features when working with footnotes.

By hovering your mouse cursor over the superscript number, you can see the note written
below.

Under the References menu, you can use the Next Footnote button to move quickly from note
to note.

If you insert or delete footnotes, Word will automatically renumber for you, both in the
superscript numbers and in the footnotes below.

Click here to see a sample page in Chicago style, including footnotes.

Books

Books are the bibliography format with which youre probably most familiar. Books follow this pattern:
Author Last Name, Author First Name. (Publication Year) Title. Publishers City: Publisher. Page numbers.
Alexander, Carol. (2001) Market Models: A Guide to Financial Data Analysis. New York, NY: John Wiley &
Sons. pp. 200-220.

Periodicals
Periodicals remove the publisher city and name and add the title of the article and the volume or issue
number of the periodical. Notice article titles are put in quotation marks and only the publication title is
italicized or underlined.
Author Last Name, Author First Name. (Publication Datecould be more than a year) Article
Title.Publication Title, Vol. #. (Issue #), Page numbers.
Salman, William A. (July-August 1997) How to Write a Great Business Plan. Harvard Business Review 74.
pp. 98-108.

How to Write a Bibliography and Cite

Sources in the Text
A.

Do I Need a Bibliography?

B.

How to Write a Bibliography

C.

How to Cite Sources in the Text

D. When and How to Use Footnotes

Do I Need a Bibliography?
A bibliography is not just works cited. It is all the relevant material you drew upon to write the paper the
reader holds.

If you read any articles or books in preparing you paper, you need a bibliography or footnotes.

If you cite the arguments of critics and supporters, even if you dont name them or quote
them directly, you are likely referring to information you read in books or articles as opposed to
information youve gathered firsthand, like a news reporter, and so you need a bibliography.

If you quote sources and put some of the reference information in the text, you still need a
bibliography, so that readers can track down the source material for themselves.

If you use footnotes to identify the source of your material or the authors of every quote, you DO
NOT need a bibliography, UNLESS there are materials to which you do not refer directly (or if you
refer to additional sections of the materials you already referenced) that also helped you reach your
conclusions. In any event, your footnotes need to follow the formatting guidelines below.

How to Write a Bibliography

These guidelines follow those of the American Psychological Association and may be slightly different than
what youre used to, but we will stick with them for the sake of consistency.
Notice the use of punctuation. Publication titles may be either italicized or underlined, but not both.

Books
Books are the bibliography format with which youre probably most familiar. Books follow this pattern:
Author Last Name, Author First Name. (Publication Year) Title. Publishers City: Publisher. Page numbers.
Alexander, Carol. (2001) Market Models: A Guide to Financial Data Analysis. New York, NY: John Wiley &
Sons. pp. 200-220.

Periodicals

Periodicals remove the publisher city and name and add the title of the article and the volume or issue
number of the periodical. Notice article titles are put in quotation marks and only the publication title is
italicized or underlined.
Author Last Name, Author First Name. (Publication Datecould be more than a year) Article
Title.Publication Title, Vol. #. (Issue #), Page numbers.
Salman, William A. (July-August 1997) How to Write a Great Business Plan. Harvard Business Review 74.
pp. 98-108.

Web versions of printed material

Because web sources are time-sensitive, meaning that web content can change day by day, it is important
to include the day of retrieval and the URL from which you quoted the material. You include this in a
retrieval statement.
The format for online versions of print publications should basically follow the same format as above,
meaning if youre referencing an online book, you should follow the book format with the addition of the
retrieval statement. If youre referencing an online periodical, you should follow the periodical format with
the addition of the retrieval statement.
Note that you should not break the Internet address of the link, even if it requires its own line. Very long
URLs, such as those that occur when using an online database, can be shortened by removing the retrieval
code. (The retrieval code usually consists of a long string of unintelligible letters and numbers following the
end point htm or html. Remove everything that occurs after that point to shorten.)
Author. (Date of Internet Publicationcould be more than a year) Document Title. Title of Publication.
Retrieved on: Date from Full Web Address, starting with http://
Grant, Linda. (January 13, 1997) Can Fisher Focus Kodak? Fortune. Retrieved on August 22, 1997
fromwww.pathfinder.com/@@ctQzLAcAQQIIP/fortune/1997/970113/kod.html
The above is just one example of citing online sources. There are more extensive bibliographic guidelines
atwww.bedfordstmartins.com/online/cite6.html.

How to Cite Sources in the Text

In-text citations alert readers to cited material and tell them exactly where to go and look. These citations
work in conjunction with a bibliography.

Usually, an in-text citation is a combination of a name (usually the authors) and a number
(either a year, a page number, or both).

For Internet sources, use the original publication date, not your retrieval date.

Internet sources also do not have page numbers, so use your discretion in the format that will
direct the reader closest to the relevant section. You can number the paragraphs (abbreviate par.)
or chapters (abbreviate chap.) or sections (abbreviate sec.).

If there is no author listed, the documents title should be used in place of the authors name.
Use the entire title but not the subtitle. Subtitles are anything appearing after a colon (:).

Use a signal phrase

A signal phrase alerts the reader to the fact that you are citing another source for the information he or she
is about to read.
Myers (1997) reported that structured decision aids, as a factor in a more structured audit approach, are
designed to focus the auditor on relevant information to improve effectiveness, and to improve audit
efficiency, by eliminating the time needed to develop or organize individual approaches to the audit
problems. (sec. 1, Introduction)
Note that the date goes with the author, directions within the document go with the quote.

Later on, same source, different section:

According to one study (Myers, 1997), inexperienced auditors from a structured firm will demonstrate higher
audit effectiveness in the typical audit situation than inexperienced auditors from an unstructured firm. (sec.
2, Structure and Audit Effectiveness)

Full parenthetical citation after the material cited

Another method is to end the quote with the full citation:
The primary controversies surrounding the issue of accounting for stock-based compensation include
whether these instruments represent an expense that should be recognized in the income statement and, if
so, when they should be recognized and how they should be measured. (Martin and Duchac, 1997, Sec. 3,
Theoretical Justification for Expense Recognition)

For long quotes, use a previewing sentence and a parenthetical

citation
Long quotes are 40 words or longer and should be single-spaced even in double-spaced papers. The
previewing sentence tells the reader what to look for in the quotes (and helps the reader change gears from
you to another author).
Martin and Duchac (1997) reiterate the problems with stock-based compensation and accounting issues:
While it is true these estimates generate uncertainties about value and the costs to be recognized, cost
recognition should be the fundamental objective and information based on estimates can be useful just as it
is with defined benefit pension plans.
Given the similarities between stock based compensation and defined benefit pension costs, an expense
should be recognized for employee stock options just as pension costs are recognized for defined benefit
pension plans. The FASB agreed with this assessment in their exposure draft on stock based compensation,
noting that nonrecognition of employee stock option costs produces financial statements that are neither
credible nor representationally faithful. (sec. 2.1, Recognition of Compensation Cost)
Note the consistent indentation and the paragraph break inside the quote. Also note that the parenthetical
citation falls outside the closing period.

Source-reflective statements
Sometimes, summarizing arguments from your sources can leave the reader in doubt as to whose opinion
he or she is seeing. If the language is too close to the original sources, you can leave yourself open to
charges of low-level plagiarism or word borrowing. Using a source-reflective statement can clarify this
problem, allowing you the freedom to assert your voice and opinion without causing confusion. For example:
Myers (1997) reported that structured decision aids, as a factor in a more structured audit approach, are
designed to focus the auditor on relevant information to improve effectiveness, and to improve audit
efficiency, by eliminating the time needed to develop or organize individual approaches to the audit
problems. (sec. 1, Introduction) Thus, audit pricing by firms with a structured audit approach is lower, on
average, than firms with an intermediate or unstructured audit approach.
Is the observation in the last sentence Myerss or the authors? We arent sure. So insert a source-reflective
statement to avoid confusion.
Myers (1997) reported that structured decision aids, as a factor in a more structured audit approach, are
designed to focus the auditor on relevant information to improve effectiveness, and to improve audit
efficiency, by eliminating the time needed to develop or organize individual approaches to the audit
problems. (sec. 1, Introduction) Myerss observation suggests that audit pricing by firms with a structured
audit approach is lower, on average, than firms with an intermediate or unstructured audit approach.

When and How to Use Footnotes

You may decide to substitute footnotes for in-text citations and a bibliography. Footnotes are thorough, like
entries in the bibliography, and yet specific, like in-text citations. However, depending on the thoroughness
of your use of footnotes, you may also need a bibliography.
If you decide to use footnotes, you should follow the format outlined above for the information to include in
your entries and should number each footnote separately (1, 2, 3, etc.). You should NOT use the same
number twice, even when referencing the same document. Check out guidelines such as those in
the Chicago Manual of Styleor the MLA Handbook for more information about how to number your footnote
entries.