TY  - BOOK
AU  - Valix, Conrado
AU  - Peralta, Jose F. 
TI  - Financial accounting: theory and practical one 
AV  - HF 5635 .V35 1977  
PY  - 1977///
CY  - Manila, Philippines
PB  - CIG Enterprise & Co., Inc.
KW  - ACCOUNTING
N1  - 1. NATURE OF ACCOUNTING -- 2. FOUNDATION OF ACCOUNTING THEORY -- 3. FINANCIAL STATEMENTS - PART I -- 4. FINANCIAL STATEMENTS - PART II -- 5. FINANCIAL STATEMENTS - PART 111 -- 6. CASH -- 7. BANK RECONCILIATION -- 8. RECEIVABLES - PART I -- 9. RECEIVABLES - PART I -- 10. INVENTORIES - PART I -- 11. INVENTORIES - PART II -- 12. INVESTMENTS - PART I -- 13. INVESTMENTS IN BONDS -- 14. FUNDS AND OTHER INVESTMENTS
N2  - In this new edition, no drastic changes were made. The major addition is the incorporation of "Questions and Problems" at the end of each chapter for classroom purposes with the end in view of exemplifying the financial accounting principles discussed.  As in the preceding edition, the book is a comprehensive, up to date and authoritative presentation of the generally accepted accounting principles applicable to each major account in the balance sheet. The detailed processes by which these principles may be implemented are fully discussed and illustrated in the simplest possible manner
ER  -