000 04195nam a2200265Ia 4500
003 NULRC
005 20250520102924.0
008 250520s9999 xx 000 0 und d
020 _a9786214160556
040 _cNULRC
050 _aHF 5635 .V35 2018
100 _aValix, Conrado
_eauthor
245 0 _aPractical financial accounting /
_cConrado T. Valix and Christian Aris M. Valix
250 _a2018 Revised edition
260 _aManila, Philippines :
_bGIC Enterprises & Co. Inc.,
_cc2018
300 _a667 pages :
_billustrations ;
_c22 cm.
365 _bPHP400
490 _vVolume two
500 _aIncludes SMEs.
505 _aChapter 1: Statement of financial positions ; basic problems -- Chapter 2: Statement of financial positions ; comprehensive problems -- Chapter 3: Notes to financial statements -- Chapter 4: Statement of comprehensive income; cost of goods sold and operating expenses -- Chapter 5: Statement of comprehensive income; net income and comprehensive income -- Chapter 6: Noncurrent asset held for sale -- Chapter 7: Discontinued operation -- Chapter 8: Change in accounting policy -- Chapter 9: Change in accounting estimate -- Chapter 10: Prior period errors -- Chapter 11: Operating segment -- Chapter 12: Interim reporting -- Chapter 13: Cash and cash equivalents; basic problems -- Chapter 14: Cash and cash equivalents; comprehensive problems -- Chapter 15: Bank reconciliation; basic problems -- Chapter 16: Bank reconciliation; comprehensive problems -- Chapter 17: Proof of cash -- Chapter 18: Accounts receivable -- Chapter 19: Estimation of doubtful accounts; basic problems -- Chapter 20: Estimation of doubtful accounts; comprehensive problems -- Chapter 21: Assignment and factoring -- Chapter 22: Discounting of note receivable -- Chapter 23: Notes receivable -- Chapter 24: Loan receivable -- Chapter 25: Impairment of loan -- Chapter 26: Inventory; basic problems -- Chapter 27: Inventory inclusion -- Chapter 28: Sales revenue -- Chapter 29: Inventory cost flow; FIFO and average method -- Chapter 30: Relative sales price method -- Chapter 31: Lower of cost and net realizable value -- Chapter 32: Gross profit method; basic problems -- Chapter 33: Gross profit method; comprehensive problems -- Chapter 34: Retail method -- Chapter 35: Biological assets -- Chapter 36: Financial asset at fair value; FVPL and FVOCI -- Chapter 37: Investment in equity securities; dividend, share split and stock right -- Chapter 38: Investment in associate; basic problems -- Chapter 39: Investment in associate; comprehensive problems -- Chapter 40: Financial asset at amortized cost; bond investment -- Chapter 41: Market price of bonds -- Chapter 42: Bond investment-FVOCI; fair value option -- Chapter 43: Reclassification of financial asset -- Chapter 44: Investment property -- Chapter 45: Fund and other investments -- Chapter 46: Derivatives; interest rate swap -- Chapter 47: Derivatives; forward, futures, option, foreign currency -- Chapter 48: Property, plant , and equipment; acquisition cost -- Chapter 49: Acquisition by exchange -- Chapter 50: Government grant -- Chapter 51: Land and building; basic problems -- Chapter 52: Land and building; comprehensive problems -- Chapter 53: Machinery and capital expenditure -- Chapter 54: Borrowing cost -- Chapter 55: Depreciation; straight line and variable method -- Chapter 56: Depreciation; sum of years' digits and declining balance -- Chapter 57: Depreciation; change in useful life and method -- Chapter 58: Depletion; basic problems -- Chapter 59: Depletion; comprehensive problems -- Chapter 60: Revaluation -- Chapter 61: Impairment of asset; individual asset -- Chapter 62: Impairment of asset; cash generating unit -- Chapter 63: Reversal of impairment -- Chapter 64: Intangible assets -- Chapter 65: Goodwill -- Chapter 66: Leasehold improvement -- Chapter 67: Research and development cost -- Chapter 68: Computer software.
520 _aThis book is primarily intended as a Reviewer in Financial Accounting and Reporting in the Philippine CPA Licensure Examinations.
650 _aACCOUNTING -- EXAMINATIONS
700 _aValix, Christian Aris
_eco-author
942 _2lcc
_cBK
999 _c18847
_d18847