TY - BOOK AU - Valix, Conrado T. AU - Peralta, Jose F.;Valix, Christian Aris M. TI - Financial accounting: volume 2 SN - 9789719919308 AV - HF 5635 .V35 2013 PY - 2013/// CY - Recto, Manila PB - GIC Enterprises & Co. Inc. KW - MANAGERIAL ACCOUNTING N1 - 1. Liabilities -- 2. Current liabilities -- 3. Provision and contingent liability -- 4. Bonds payable -- 5. Effective interest method -- 6. Compound financial instrument -- 7. Note payable and debt restructure -- 8. Operating lease -- 9. Financial Lease -- 10. Direct financing lease-lessor --11. Sales type lease--lessor -- 12. Sale and leaseback -- 13. Accounting for income tax -- 14. Postemployment benefits -- 15. Other employee benefits -- 16. Shareholders' equity -- 17. Retained earnings -- 18. Share-based compensation -- 19. Share appreciation right -- 20. Book value per share -- 21. Basic earning per share -- 22. Diluted earnings per share ER -