Theory of accounts : (Record no. 12501)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 02709nam a2200241Ia 4500 |
| 003 - CONTROL NUMBER IDENTIFIER | |
| control field | NULRC |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20250520102647.0 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION | |
| fixed length control field | 250520s9999 xx 000 0 und d |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| International Standard Book Number | 9789719919834 |
| 040 ## - CATALOGING SOURCE | |
| Transcribing agency | NULRC |
| 050 ## - LIBRARY OF CONGRESS CALL NUMBER | |
| Classification number | HF 5625 .V35 2015 |
| 100 ## - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Valix, Conrado T. |
| Relator term | author |
| 245 #0 - TITLE STATEMENT | |
| Title | Theory of accounts : |
| Remainder of title | 2015 edition CPA Examination / |
| Statement of responsibility, etc. | Conrado T. Valix |
| 250 ## - EDITION STATEMENT | |
| Edition statement | 2015 edition |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Place of publication, distribution, etc. | Manila, Philippines : |
| Name of publisher, distributor, etc. | GIC Enterprises & Co. Inc., |
| Date of publication, distribution, etc. | c2015 |
| 300 ## - PHYSICAL DESCRIPTION | |
| Extent | 902 pages ; |
| Dimensions | 24 cm. |
| 365 ## - TRADE PRICE | |
| Price amount | PHP450 |
| 505 ## - FORMATTED CONTENTS NOTE | |
| Formatted contents note | 1. The accountancy profession -- 2. Conceptual framework : Assumptions and financial reporting -- 3.Conceptual framework : Qualitative characteristics -- 4. Conceptual framework : elements of financial statements -- 5. Accounting process -- 6. Financial statements -- 7. Statement of financial position -- 8. Notes to financial statements -- 9. Related party disclosures -- 10. Events after the reporting period -- 11. Statement of comprehensive income -- 12. Statement in changes in equity -- 13. Noncurrent assets held for sale -- 14. Discontinued operations -- 15. Accounting estimate -- 16. Accounting policy -- 17. Interim financial reporting -- 18. Operating segments -- 19. Cash and cash equivalents -- 20. Accounts receivable -- 21. Notes receivable -- 22. Loan receivable -- 23. Receivable financing -- 24. Inventories -- 25. Inventory cost flow -- 26. Lower of cost and net realizable value -- 27. Gross profit and retail method -- 28. Biological asset -- 29. Financial instruments -- 30. Financial assets at fair value -- 31. Investments in equity securities -- 32. Investment in associate -- 33. Financial asset at amortized cost -- 34. Investment property -- 35. Derivatives -- 36. Property, plant and equipment -- 37. Government grant -- 38. Borrowing costs -- 39. Land and rebuilding -- 40. Machinery -- 41. Depreciation -- 42. Depletion -- 43. Revaluation -- 44. Impairment of asset -- 45. Intangible asset -- 46. Specific Intangible asset: Patent, trademark and goodwill -- 47. Specific Intangible asset : Copyright, franchise, leasehold, license, customer list -- 48. Research and development cost. |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | This book serves as a reviewer in Theory of Accounts in the Philippine CPA Licensure Examinations. It is prepared in accordance with the syllabus for Theory of Accounts issued and approved by the Board of Accountancy. This reviewer is largely based on the Conceptual Framework for Financial Reporting, Philippine Accounting Standards or PAS and Philippine Financial Reporting, Standards or PFRS. |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | ACCOUNTING--EXAMINATION--STUDY GUIDES |
| 700 ## - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Valix, Christian Aris M. |
| Relator term | co-author |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) | |
| Source of classification or shelving scheme | Library of Congress Classification |
| Koha item type | Books |
| Withdrawn status | Lost status | Source of classification or shelving scheme | Damaged status | Not for loan | Collection | Home library | Current library | Shelving location | Date acquired | Source of acquisition | Total checkouts | Full call number | Barcode | Date last seen | Copy number | Price effective from | Koha item type |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Library of Congress Classification | Accountancy | LRC - Annex II | National University - Manila | Filipiniana | 06/03/2021 | Purchased - Conanan | FIL HF 5625 .V35 2015 vol.1 c.1 | NULIB000010260 | 05/20/2025 | c.1 | 05/20/2025 | Books |