Intermediate accounting / (Record no. 11126)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 02511nam a22002777a 4500 |
| 003 - CONTROL NUMBER IDENTIFIER | |
| control field | OSt |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20250922185130.0 |
| 006 - FIXED-LENGTH DATA ELEMENTS--ADDITIONAL MATERIAL CHARACTERISTICS | |
| fixed length control field | a||||dr|||| 00| 0 |
| 007 - PHYSICAL DESCRIPTION FIXED FIELD--GENERAL INFORMATION | |
| fixed length control field | ta |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION | |
| fixed length control field | 250922t2024 |||||||dr|||| 00| 0 eng d |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| International Standard Book Number | 978-621-416-144-7 |
| 040 ## - CATALOGING SOURCE | |
| Transcribing agency | UM Bansalan College LIC |
| 082 ## - DEWEY DECIMAL CLASSIFICATION NUMBER | |
| Classification number | BFil. 657.044 |
| Item number | V238i 2024 |
| 100 ## - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Valix, Conrado T., author |
| 9 (RLIN) | 579 |
| 245 ## - TITLE STATEMENT | |
| Title | Intermediate accounting / |
| Statement of responsibility, etc. | by Conrado T. Valix and Christian Aris M. Valix |
| 250 ## - EDITION STATEMENT | |
| Edition statement | 2024 Revised Edition |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Place of publication, distribution, etc. | Sampaloc, Manila : |
| Name of publisher, distributor, etc. | GIC Enterprises & Co., Inc., |
| Date of publication, distribution, etc. | c2024 |
| 300 ## - PHYSICAL DESCRIPTION | |
| Extent | 782 pages ; |
| Dimensions | 22 centimeters |
| 336 ## - CONTENT TYPE | |
| Content type term | rdacontent |
| 440 ## - SERIES STATEMENT/ADDED ENTRY--TITLE | |
| Volume/sequential designation | Volume one |
| 505 ## - FORMATTED CONTENTS NOTE | |
| Formatted contents note | Contents: Chapter 1. Cash and Cash Equivalents -- Chapter 2. Bank Reconciliation -- Chapter 3, Proof of Cash -- Chapter 4. Accounts Receivable -- Chapter 5. Estimation of Doubtful Accounts -- Chapter 6. Notes Receivable -- Chapter 7. Loan Receivable -- Chapter 8. Receivable Financing -- Chapter 9. Receivable Financing -- Chapter 10. Inventories -- Chapter 11. Inventory Cost Flow -- Chapter 12. Lower of Cost and Net Realizable Value -- Chapter 13. Gross Profit Method -- Chapter 14. Retail Inventory Method -- Chapter 15. Financial Asset at Fair Value -- Chapter 16. Investment in Equity Securities -- Chapter 17. Investment in Associate Basic Principles -- Chapter 18. Investment in Associate -- Chapter 19. Financial Asset at Amortized Cost -- Chapter 20. Effective Interest Method -- Chapter 21. Reclassification of Financial asset -- Chapter 22. Investment Property -- Chapter 23. Property, Plant and Equipment -- Chapter 24. Government Grant -- Chapter 25. Borrowing Costs -- Chapter 26. Land and Building -- Chapter 27. Machinery -- Chapter 28. Depreciation -- Chapter 29. Depreciation -- Chapter 30. Depletion -- Chapter 31. Revaluation -- Chapter 32. Impairment of Assets -- Chapter 33. Intangible Assets -- Chapter 34. Identifiable Intangible Assets -- Chapter 35. Research and Development Cost. |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | Intermediate Accounting Volume One is in conformity with the Undergraduate course syllabus for Intermediate Accounting I. as promogulated by the commission on higher education. It is designed to cover the financial accounting standards and disclosure requirements relative to cash and cash equivalents, accounts receivable, notes receivable, loan receivable, inventories, investments and dinancial assets. |
| 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 |
| 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 | Shelving location | Date acquired | Total Checkouts | Full call number | Barcode | Date last seen | Date last checked out | Price effective from | Koha item type |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Dewey Decimal Classification | UM Bansalan College LIC | Book Cart | 09/22/2025 | 2 | BFil. 657.044 V238i 2024 | 9686 | 03/12/2026 | 03/12/2026 | 09/22/2025 | Bansalan Filipiniana1 |