CPA examination: Practical accounting 1/ by Conrado O. Uberita

Chapter 1. -- Statement of financial position -- 2. Statement of comprehensive income -- 3. operating segment -- 4. Financial assets - cash -- 5. Financial assets - account receivable -- 6. Financial assets - notes receivable -- 7. Inventory -- 8. Inventory: cross flow and other basis -- 9. Inventory - Gross profit& retail methods -- 10. Agriculture -- Financial Instrument: Equity security to profit or loss -- 12. Financial Instrument : Equality securities to others comprehensive - Part I -- 13 Financial Instrument : Equality securities to others comprehensive - Part II -- 14. Investment in equity & Investment in associate -- 15. Financial instrument - debt instrument -- 16. Investment in equity& other long - term investment -- 17. PPE: Acquisition & subsequent -- 18. PPE: Depreciation and disposal -- 19. PPE: Exploration & Evaluation / Impairment & Revaluation -- 20. Discounted operations & Non-current assets held for disposal -- 21. Intangibles -- 22. Financial & Non financial liabilities -- 23. Financial liabilities -- 24. Leases -- 25. Deferred tax -- 26. Retirement benefits -- 27. Debt restructuring & Release liability -- 28. Shareholders equity -- 29. Accumulated profits & losses -- 30. Book Value & earnings per share -- 31. Correction of error -- 32. Accruals / cash basis & single entry - 33. Government grants -- 34. Derivative instruments -- 35. Cash flows.