Intermediate accounting / by Cornado T. Valix

Cash and cash equivalents -- Bank reconciliation -- Proof of cash -- Accounts receivable -- Estimation of doubtful accounts -- Notes receive -- Loan receive -- Receivable financing -- Receivable financing -- Inventories -- Inventory cost flow -- Lower of cost and net realizable value -- Gross profit method -- Retail inventory method -- Financial asset at fair value -- Equity and investments -- Investment in associate basic principles -- Investment in associate other accounting issues -- Financial asset at amortized cost bond investment -- Effective interest method amortized cost, FVOCI and FVPL -- Reclassification of financial asset -- Investment property cash surrender value -- Property, plant and equipment -- Government grant -- Borrowing costs -- Land and building -- Machinery -- Depreciation -- Depreciation -- Depletion -- Revaluation -- Impairment of assets -- Intangible assets goodwill -- Identifiable intangible assets -- Research and development cost computer software.