CPA examination in practical accounting 2/ by Antonio J. Dayag

Chapter 1: Partnership-Formation, Operation, Dissolution and Liquidation -- Chapter 2: Corporate Liquidation -- Chapter 3: Financial Reporting of Interest in Joint Ventures -- Chapter 4: Revenue Recognition - Installment Sales Accounting -- Chapter 5: Revenue Recognition - Construction Accounting -- Chapter 6: Revenue Recognition - Franchise Accounting -- Chapter 7: Revenue Recognition -- Consignment Sales: Chapter 8: Home Office, Branch and Agency Accounting -- Chapter 9: Business Combinations-Statutory Mergers and Statutory Combinations -- Chapter 10: Consolidated Financial Statements -- Chapter 11: Accounting for Foreign Currency Transactions, Forward Contract (Hedging) Transactions, Foreign Currency Financial Statement Translation, and Financial Reporting in Hyperinflationary Economies -- Chapter 12: Derivatives as Hedging Instruments in Managing Foreign Currency Exposures -- Chapter 13: Derivatives as Hedging Instrument in Managing Commodity Exposures -- Chapter 14: Derivatives as Hedging Instrument in Managing Interest-rate Exposures -- Chapter 15: Not-for-profit Organizations - Hospitals, Colleges and Universities, Voluntary Health and Welfare Organizations and Other Not-for-profit Organizations -- Chapter 16: Government Accounting - New Government Accounting System -- Chapter 17: Insurance Contracts -- Chapter 18: Job Order Costing - Costing of Products, Service Cost Allocation, Overhead Allocation, Accounting for Scrap, Waste, Spoilage and Rework -- Chapter 19: Process Costing - Equivqlent Units and Cost Allocation, Accounting for Normal and Abnormal Lost Units -- Chapter 20: Joint and By-Products -- Chapter 21: Standard Costing -- Chapter 22: Backflush Costing and Activity-Based Costing.