Theory of accounts volume two - Valix, Conrado T.; Valix, Christian Aris M. (Manila: GIC Enterprises & Co., Inc., 2013)
Chapter 1. --Liabilities --2. Provision and contingent liability --3. Bonds payable --4.Compound financial instrument --5. Note payable and debt restructure --6. Operating lease and leaseback --7. Finance lease-lessee --8. Finance lease-lessor --9. Accounting for income tax --10. Employee benefits --11. Shareholder's equity --12. Retained earnings --13. Share-based compensation --14. Book value per share --15. Earning per share --16. Cash and accrual basis --17. Error correction --18.Statement of cash flow --19. Business combination --20. Consolidation --21. Joint arrangement --22. Foreign currency --23. Construction contract --24. Cost accounting --25. Government accounting --26. Nonprofit organization --27. Hyperinflation --28. SMEs-Definition --29. SMEs-Qualities and general features --30. SMEs-Financial statement --31. SMEs-Notes to financial statements --32. SMEs-Accounting changes --33. SMEs-Inventories and revenue --34. SMEs-Basic financial instrument --35.SMEs-Associate and investment property --36. SMEs-Property. plant and equipment government grant and borrowing cost --37. SMEs-Intangible assets --38. SMEs-Impairment of assets --39. SMEs-Provision and contingencies --40.SMEs-Leases --41. SMEs-Employee benefits --42. SMEs-Income tax --43. SMEs-Equity and share-based payment --44.SMEs-Specialized activities hyperinflation --45. SMEs-Advanced accounting.