Theory of accounts (Volume 1) by Conrado T. Valix

Chapter 1.--Conceptual framework --2. Qualitative characteristics --3. Recognition principles --4. Accounting process --5.Statement of financial position --6. Notes to financial statements --7. Related party disclosure --8. Events after the reporting period --9. Statement of comprehensive income --10. Non-current assets held for sale discontinued operations --11. Accounting changes --12. Interim financial statement --13.Operating segments --14. Cash and cash equivalents --15. Accounts receivable --16. Notes receivable --17. Loan receivable --18. Receivable financing --19. Inventories --20. Inventory valuation --21. Gross profit and retailed method --22. Biological assets --23.Financial instruments --24. Financial assets at fair value --25. Investment in equity securities --26. Investment in associate --27. Financial asset at amortized cost --28.Investment property --29. Derivatives --30. Property, plant and equipment --31. Government grant --32. Borrowing costs --33. land, building and machinery --34.Depreciation --35. Depletion ---36. Revaluation --37. Impairment of asset --38. Intangible asset --39. Specific intangible asset --40. Research and development cost.