Financial accounting (Volume 1; First part) / by Conrado T. Valix

Chapter 1. The accountancy profession --2. Conceptual framework assumptions and financial reporting --3. Conceptual framework qualitative characteristics --4. Conceptual framework elements of financial statements --5. Statement of financial position an introduction --6. Statement of comprehensive income an introduction --7. Cash and cash equivalents --8. Bank reconciliation --9. Proof of cash --10. Accounts receivable --11. Estimation of doubtful accounts --12. Notes receivable --13. Loan receivable --14. Receivable financing pledge, assignment and factoring --15. Receivable financing discounting of note receivable --16. Inventories --17. Inventory cost flow --18. Lower of cost and net realizable value --19. Biological assets --20. Gross profit method --21. Retail inventory method --22. Financial asset at fair value --23. Investment in equity securities --24. Investment in associate --25. Financial asset at amortized cost --26. Effective interest method --27. Investment property --28. Fund and other investments --29. Derivatives interest rate swap --30. Derivatives forward, futures, option, foreign currency.