Practical financial accounting / (Record no. 18847)

MARC details
000 -LEADER
fixed length control field 04195nam a2200265Ia 4500
003 - CONTROL NUMBER IDENTIFIER
control field NULRC
005 - DATE AND TIME OF LATEST TRANSACTION
control field 20250520102924.0
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 9786214160556
040 ## - CATALOGING SOURCE
Transcribing agency NULRC
050 ## - LIBRARY OF CONGRESS CALL NUMBER
Classification number HF 5635 .V35 2018
100 ## - MAIN ENTRY--PERSONAL NAME
Personal name Valix, Conrado
Relator term author
245 #0 - TITLE STATEMENT
Title Practical financial accounting /
Statement of responsibility, etc. Conrado T. Valix and Christian Aris M. Valix
250 ## - EDITION STATEMENT
Edition statement 2018 Revised 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. c2018
300 ## - PHYSICAL DESCRIPTION
Extent 667 pages :
Other physical details illustrations ;
Dimensions 22 cm.
365 ## - TRADE PRICE
Price amount PHP400
490 ## - SERIES STATEMENT
Volume/sequential designation Volume two
500 ## - GENERAL NOTE
General note Includes SMEs.
505 ## - FORMATTED CONTENTS NOTE
Formatted contents note Chapter 1: Statement of financial positions ; basic problems -- Chapter 2: Statement of financial positions ; comprehensive problems -- Chapter 3: Notes to financial statements -- Chapter 4: Statement of comprehensive income; cost of goods sold and operating expenses -- Chapter 5: Statement of comprehensive income; net income and comprehensive income -- Chapter 6: Noncurrent asset held for sale -- Chapter 7: Discontinued operation -- Chapter 8: Change in accounting policy -- Chapter 9: Change in accounting estimate -- Chapter 10: Prior period errors -- Chapter 11: Operating segment -- Chapter 12: Interim reporting -- Chapter 13: Cash and cash equivalents; basic problems -- Chapter 14: Cash and cash equivalents; comprehensive problems -- Chapter 15: Bank reconciliation; basic problems -- Chapter 16: Bank reconciliation; comprehensive problems -- Chapter 17: Proof of cash -- Chapter 18: Accounts receivable -- Chapter 19: Estimation of doubtful accounts; basic problems -- Chapter 20: Estimation of doubtful accounts; comprehensive problems -- Chapter 21: Assignment and factoring -- Chapter 22: Discounting of note receivable -- Chapter 23: Notes receivable -- Chapter 24: Loan receivable -- Chapter 25: Impairment of loan -- Chapter 26: Inventory; basic problems -- Chapter 27: Inventory inclusion -- Chapter 28: Sales revenue -- Chapter 29: Inventory cost flow; FIFO and average method -- Chapter 30: Relative sales price method -- Chapter 31: Lower of cost and net realizable value -- Chapter 32: Gross profit method; basic problems -- Chapter 33: Gross profit method; comprehensive problems -- Chapter 34: Retail method -- Chapter 35: Biological assets -- Chapter 36: Financial asset at fair value; FVPL and FVOCI -- Chapter 37: Investment in equity securities; dividend, share split and stock right -- Chapter 38: Investment in associate; basic problems -- Chapter 39: Investment in associate; comprehensive problems -- Chapter 40: Financial asset at amortized cost; bond investment -- Chapter 41: Market price of bonds -- Chapter 42: Bond investment-FVOCI; fair value option -- Chapter 43: Reclassification of financial asset -- Chapter 44: Investment property -- Chapter 45: Fund and other investments -- Chapter 46: Derivatives; interest rate swap -- Chapter 47: Derivatives; forward, futures, option, foreign currency -- Chapter 48: Property, plant , and equipment; acquisition cost -- Chapter 49: Acquisition by exchange -- Chapter 50: Government grant -- Chapter 51: Land and building; basic problems -- Chapter 52: Land and building; comprehensive problems -- Chapter 53: Machinery and capital expenditure -- Chapter 54: Borrowing cost -- Chapter 55: Depreciation; straight line and variable method -- Chapter 56: Depreciation; sum of years' digits and declining balance -- Chapter 57: Depreciation; change in useful life and method -- Chapter 58: Depletion; basic problems -- Chapter 59: Depletion; comprehensive problems -- Chapter 60: Revaluation -- Chapter 61: Impairment of asset; individual asset -- Chapter 62: Impairment of asset; cash generating unit -- Chapter 63: Reversal of impairment -- Chapter 64: Intangible assets -- Chapter 65: Goodwill -- Chapter 66: Leasehold improvement -- Chapter 67: Research and development cost -- Chapter 68: Computer software.
520 ## - SUMMARY, ETC.
Summary, etc. This book is primarily intended as a Reviewer in Financial Accounting and Reporting in the Philippine CPA Licensure Examinations.
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element ACCOUNTING -- EXAMINATIONS
700 ## - ADDED ENTRY--PERSONAL NAME
Personal name Valix, Christian Aris
Relator term co-author
942 ## - ADDED ENTRY ELEMENTS (KOHA)
Source of classification or shelving scheme Library of Congress Classification
Koha item type Books
Holdings
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 Cost, normal purchase price Total checkouts Full call number Barcode Date last seen Copy number Price effective from Koha item type
    Library of Congress Classification     Accounting Technology / Accounting Information System LRC - Annex II National University - Manila Filipiniana 06/10/2019 Purchased - Conanan 400.00   FIL HF 5635 .V35 2018 vol.2 NULIB000016606 05/20/2025 c.1 05/20/2025 Books