Intermediate accounting / by Conrado T. Valix

Cash and cash equivalents -- Bank reconciliation -- Proof of cash -- Account receivable -- Estimation of doubtful accounts -- Loan receivable -- Receivable financing -- Receivable financing -- Inventories -- Inventory cost of flow -- Lower of cost and net realizable value-- Gross profit method -- Retail inventory method -- Financial asset at fair value -- Investment in equity securities -- Investment in associate basic principles -- Investment in associate other accounting issues -- Financial asset at amortized cost -- Effective interest method amortized cost, FVOCI and FVPL -- Reclassification of financial asset -- Investment property cash surrender value -- Derivatives forward, futures, option, foreign currency -- Property, plant and equipment -- Government grant -- Borrowing costs -- Land and building -- Machinery capital and revenue expenditure -- Depreciation straight line and variable method -- Depreciation sum of year's and declining balance -- Depletion -- Revaluation -- Impairment of assets -- Intangible assets -- Identifiable intangible assets -- Research and development.