Uberita, Conrado O. <br/><br/>
CPA examination:  Practical accounting 1/ 
by Conrado O. Uberita 
 - 2013 edition 
 - Manila:  GIC Enterprises & Co., Inc.,  c2012 
 - 836 pages  22.7 cm. 
<br/><br/>Chapter 1. -- Statement  of financial position -- 2. Statement of comprehensive income -- 3. operating segment -- 4. Financial assets - cash -- 5. Financial assets - account receivable -- 6. Financial assets - notes receivable -- 7. Inventory -- 8. Inventory: cross flow and other basis -- 9.  Inventory - Gross profit& retail methods -- 10. Agriculture -- Financial Instrument: Equity security to profit or loss -- 12. Financial  Instrument : Equality securities to others comprehensive - Part I -- 13 Financial  Instrument : Equality securities to others comprehensive - Part II -- 14. Investment in equity & Investment in associate -- 15. Financial instrument - debt instrument -- 16. Investment in equity& other long - term  investment -- 17. PPE: Acquisition &  subsequent -- 18. PPE: Depreciation and disposal -- 19. PPE: Exploration & Evaluation / Impairment & Revaluation  -- 20. Discounted operations & Non-current assets held for disposal -- 21. Intangibles -- 22. Financial & Non financial liabilities -- 23. Financial liabilities -- 24. Leases -- 25. Deferred tax -- 26. Retirement benefits  -- 27. Debt restructuring & Release liability -- 28. Shareholders equity -- 29. Accumulated profits & losses -- 30. Book Value & earnings per share -- 31. Correction of error -- 32. Accruals / cash basis & single entry - 33. Government grants -- 34. Derivative instruments -- 35. Cash flows. 
<br/><br/><label>ISBN: </label>971-9919-29-2 
<br/><br/><label>Subjects--Topical Terms: </label><br/>Accounting -- Examinations
<br/><br/><label>Dewey Class. No.: </label>BFil. 657.076  / Ub3c