TY - BOOK AU - Guerrero, Pedro P. AU - Peralta, Jose F. TI - Advanced accounting: a procedural approach volume 2 AV - HF 5635 .G934 1991 PY - 1991/// CY - [Recto] PB - [GIC Enterprise & Co., Inc.] KW - ACCOUNTING N1 - Home office and branch accounting - general procedures -- Home office and branch accounting - Special problems -- Business combinations -- Consolidated statements - subsequent to date to acquisition -- Consolidated statements - intercompany profits on inventories -- Consolidated statements - intercompany profits on fixed assets sales -- Government accounting - general fund N2 - The fourth edition of advanced accounting - a procedural approach represent a minor revision of the book. The emphasis of the book - the financial accounting concepts and the procedural analysis of the problems arising from the application of these concepts to specialized accounting entities and on special topics - are retained in the revised edition ER -