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Theory of accounts : 2015 edition CPA Examination / Conrado T. Valix

By: Contributor(s): Material type: TextTextPublication details: Manila, Philippines : GIC Enterprises & Co. Inc., c2015Edition: 2015 editionDescription: 902 pages ; 24 cmISBN:
  • 9789719919834
Subject(s): LOC classification:
  • HF 5625 .V35 2015
Contents:
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.
Summary: 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.
Item type: Books - Reserve
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Holdings
Item type Current library Home library Collection Call number Copy number Status Date due Barcode
Books - Reserve Books - Reserve National University - Manila LRC - Annex II Reserve Accountancy RES HF 5625 .V35 2015 vol.1 c.2 (Browse shelf(Opens below)) c.2 Available NULIB000010261

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.

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.

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