TY - BOOK AU - Valix, Conrado T. TI - Intermediate accounting vol.1 SN - 9786214161058 AV - HF 5635 .V35 2021 PY - 2021/// CY - Manila, Philippines PB - GIC Enterprises & Co. Inc. KW - ACCOUNTING N1 - 1. Cash and cash equivalents -- 2. Bank reconciliation -- 3. Proof of cash -- 4. Accounts receivable -- 5. Estimation of doubtful accounts -- 6. Notes receivable -- 7. Loan receivable -- 8. Receivable financing -- 9. Receivable financing -- 10. inventories -- 11. Inventory cost flow -- 12. Lower of cost and net realizable value -- 13. Gross profit method -- 14. Retail inventory method -- 15. Financial asset at fair value -- 16. Investment in equity securities -- 17. Investment in associate -- 18. Investment in associate -- 19. Financial asset at amortized cost -- 20 Effective interest method -- 21 Reclassification of financial asset -- 22. Investment property -- 23. Property, plan and equipment -- 24. Government grant -- 25. Borrowing costs -- 26. Land and building -- 27. Machinery -- 28. Depreciation -- 29. Depreciation -- 30. Depletion -- 31. Revaluation -- 32. Impairment of assets -- 33. Intangible assets -- 34. Identifiable intangible asset -- 35. Research and development cost N2 - Intermediate accounting is in conformity with the undergraduate course syllabus for intermediate accounting I as promulgated by the Commission on higher education ER -