CPA examination : practical accounting 1 / Conrado O. Uberita
Material type:
- 9789719919292
- HF 5661 .U24 2012

Item type | Current library | Home library | Collection | Call number | Copy number | Status | Date due | Barcode | |
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National University - Manila | LRC - Annex II Filipiniana | Accountancy | FIL HF 5661 .U24 2012 (Browse shelf(Opens below)) | c.1 | In transit from National University - Manila to LRC - Annex II since 06/16/2025 | NULIB000001942 |
1. Statement of financial position -- 2. Statement of comprehensive income -- 3. Operating segment -- 4. Financial Asset - Cash -- 5. Financial Asset - accounts receivables -- 6. Financial Asset - Notes receivable -- 7. Inventory -- 8. Inventory : Cost flow and other basis -- 9. Inventory: Gross profit & Retail methods -- 10. Agriculture -- 11. Financial Instruments: Equity security to profit lost -- 12. Equity securities to other comprehensive income -- 13. Investment in Equity & Investment in associate -- 14. Debt instruments -- 15. Investment property and other long-term investments -- 16. PPE: acquisition & subsequent costs -- 17. PPE : Depreciation and disposals -- 18. PPE: Exploration & Evaluation/ Impairment & Revaluation -- 19. Discontinued operations & non-current assets held for disposal -- 20. Intangibles -- 21. Financial and non financial liabilities - current liabilities -- 22. Financial Liabilities: Debt liabilities -- 23. Leases -- 24. Deferred tax -- 25. Retirement benefits - pension -- 26. Debt restructuring & release of liability -- 27. Shareholder Equity -- 28. Accumulated profits & Losses (retained earnings) -- 29. Book value & earnings per share -- 30. Correction of errors -- 31. Accruals/ Cash basis & single entry -- 32. Government grants -- 33. Derivative Instruments -- 34. Cash flows.
This book will not just help students and practitioners of Accounting, but anyone and everyone, who would embark on any career or vocation, to understand and appreciate the importance , use and application of Practical accounting.
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