TY  - BOOK
AU  - Valix, Conrado T.
AU  - Valix, Christian Aris M.
TI  - Theory of accounts: CPA Examination volume. 2 
SN  - 9789719919391
AV  - HF 5625 .V35 2013  
PY  - 2013///
CY  - Recto, Manila
PB  - GIC Enterprises & Co. Inc.
KW  - ACCOUNTING
N1  - 1. Liabilities -- 2. Current liabilities -- 3. Provision and contingent liability -- 4. Bonds payable -- 5. Compound Financial instrument -- 6. Note payable and debt structure -- 7. Operating lease and leaseback -- 8. Lessee -- 9. Lessor -- 10. Accounting for income tax -- 11. Postemployment benefits -- 12. Other employee benefits -- 13. Shareholders' equity -- 14. Retained earnings -- 15. Share-based compensation -- 16. Book value per share -- 17. Earnings per share -- 18. Cash and accrual basis -- 19. Error correction -- 20. Statement of cash flow -- 21. Business combination -- 22. Consolidation -- 23. Joint arrangement -- 24. Foreign currency
ER  -