Theory financial accounting / (Record no. 11049)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 03284nam a22002537a 4500 |
| 003 - CONTROL NUMBER IDENTIFIER | |
| control field | OSt |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20250905135900.0 |
| 006 - FIXED-LENGTH DATA ELEMENTS--ADDITIONAL MATERIAL CHARACTERISTICS | |
| fixed length control field | a||||dr|||| 00| 0 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION | |
| fixed length control field | 250905t2024 |||||||dr|||| 00| 0 eng d |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| International Standard Book Number | 978-621-416-143-0 |
| 040 ## - CATALOGING SOURCE | |
| Transcribing agency | UM Bansalan College LIC |
| 082 ## - DEWEY DECIMAL CLASSIFICATION NUMBER | |
| Classification number | BFil. 657 |
| Item number | V238t |
| 100 ## - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Valix, Conrado T., author |
| 9 (RLIN) | 579 |
| 245 ## - TITLE STATEMENT | |
| Title | Theory financial accounting / |
| Statement of responsibility, etc. | by Conrado T. Valix, Christian Aris M. Valix and Ronald M. Valix |
| 250 ## - EDITION STATEMENT | |
| Edition statement | 2024 Revised edition |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Place of publication, distribution, etc. | Sampaloc, Manila, Philippines : |
| Name of publisher, distributor, etc. | GIC Enterprises & Co., Inc., |
| Date of publication, distribution, etc. | c2024 |
| 300 ## - PHYSICAL DESCRIPTION | |
| Extent | viii, 721 pages ; |
| Dimensions | 22 centimeters |
| 336 ## - CONTENT TYPE | |
| Content type term | rdacontent |
| 505 ## - FORMATTED CONTENTS NOTE | |
| Formatted contents note | 1. The Accounting Profession.-- 2. Conceptual Framework (Objective of financial reporting).-- 3. Conceptual Framework (Qualitative characteristics).-- 4. Conceptual Framework (Financial statements and reporting entity, Underlying assumptions).-- 5. Conceptual Framework (Elements of financial statements).-- 6. Conceptual Framework (Recognition and measurement).-- 7. Conceptual Framework (Presentation and disclosure, Concepts of capital).-- 8. Accounting Process.-- 9. Financial Statements.-- 10. Statement of Financial Position.-- 11. Notes to Financial Statements.-- 12. Related Party Disclosures.-- 13. Events after the Reporting Period. -- 14. Income Statement.-- 15. Noncurrent Assets held for Sale.-- 16. Discontinued Operations.-- 17. Accounting Changes (Prior period errors).-- 18. Interim Financial Reporting.-- 19. Operating Segments.-- 20. Cash and Cash Equivalents.-- 21. Accounts Receivable.-- 22. Notes Receivable (Receivable financing).-- 23. Inventories.-- 24. Inventory Cost Flow (Lower of cost and net realizable value).-- 25. Gross Profit and Retail Method.-- 26. Biological Assets.-- 27. Financial Assets Fair Value.-- 28. Investment in Associate.-- 29. Financial Asset at Amortized Cost (Bond Investment).-- 30. Investment Property.-- 31. Property, Plant and Equipment.-- 32. Government Grant.-- 33. Borrowing Costs.-- 34. Land, Building and Machinery (Capital and revenue expenditure.-- 35. Depreciation.-- 36. Depletion.-- 37. Revaluation.-- 38. Impairment of Asset. -- 39. Intangible Assets.-- 40. Specific Intangible Assets.-- 41. Research and Development Cost.-- 42. Liabilities.-- 43. Provision (Contingent liability and contingent asset).-- 44. Bonds Payable.-- 45. Compound Financial Instrument.-- 46. Note Payable (Debt restructure).-- 47. Lessee Accounting.-- 48. Lessor Accounting.-- 49. Accounting for Income Tax.-- 50. Employee Benefits.-- 51. Shareholders Equity.-- 52. Retained Earnings.-- 53. Share-Based Compensation.-- 54. Earnings per share.-- 55. Cash and Accrual Basis (Error correction).-- 56. Statement of Cash Flows.-- 57. Hyperinflation.-- 58. Small and Medium-sized entities.-- 59. SMEs - Financial Statements.-- 60. SMEs - Assets.-- 61. SMEs - Liabilities and Equity.-- 62. Small entities.-- 63. Business Combination.-- 64. Consolidation.-- 65. Foreign Currency.-- 66. Derivatives and Hedging.-- 67. Joint Arrangement.-- 68. Revenue from Contract with Customers.-- 69. Fair Value Measurement.-- 70. Nonprofit Organization. |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | Accounting |
| 9 (RLIN) | 4204 |
| 700 ## - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Valix, Christian Aris M. |
| 9 (RLIN) | 315 |
| 700 ## - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Valix, Ronald M. |
| 9 (RLIN) | 18063 |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) | |
| Source of classification or shelving scheme | Dewey Decimal Classification |
| Koha item type | Bansalan Filipiniana1 |
| Withdrawn status | Lost status | Source of classification or shelving scheme | Damaged status | Not for loan | Current library | Date acquired | Total Checkouts | Full call number | Barcode | Date last seen | Copy number | Price effective from | Koha item type |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Dewey Decimal Classification | UM Bansalan College LIC | 09/05/2025 | BFil. 657 V238t 2024 | 9728 | 09/05/2025 | c.1 | 09/05/2025 | Bansalan Filipiniana1 | |||||
| Dewey Decimal Classification | UM Bansalan College LIC | 09/05/2025 | BFil. 657 V238t 2024 | 9729 | 09/05/2025 | c.2 | 09/05/2025 | Bansalan Filipiniana1 |