Financial accounting: Volume 1 (First Part)/ by Conrado T. Valix

Chapter 1: The Accountancy Profession -- Chapter 2: Conceptual Framework (Financial reporting and assumptions) -- Chapter 3: Conceptual Framework (Qualitative characteristics) -- Chapter 4: Conceptual Framework (Elements of financial statements) -- Chapter 5: Statement of Financial Position (An introduction) -- Chapter 6: Statement of Comprehensive Income (An introduction) -- Chapter 7: Cash and Cash Equivalents -- Chapter 8: Bank Reconciliation -- Chapter 9: Proof of Cash -- Chapter 10: Accounts Receivable -- Chapter 11: Estimation of Doubtful Accounts -- Chapter 12: Notes Receivable -- Chapter 13: Loan Receivable -- Chapter 14: Receivable Financing (Pledge, assignment and factoring) -- Chapter 15: Receivable Financing (Discounting of note receivable) -- Chapter 16: Inventories -- Chapter 17: Inventory Cost Flow -- Chapter 18: Lower of Cost and Net Realizable Value -- Chapter 19: Biological Assets -- Chapter 20: Gross Profit Method -- Chapter 21: Retail Inventory Method -- Chapter 22: Financial Asset at Fair Value -- Chapter 23: Investment in Equity Securities -- Chapter 24: Investment in Associate -- Chapter 25: Financial Asset at Amortized Cost -- Chapter 26: Effective Interest Method -- Chapter 27: Investment Property -- Chapter 28: Fund and Other Investments -- Chapter 29: Derivatives (Interest rate swap) -- Chapter 30: Derivatives (Forward, futures, option, foreign currency).