TY  - BOOK
AU  - Valix, Conrado T.
AU  - Valix, Christian Aris M.
TI  - Theory of accounts (Volume 1)
SN  - 971-9919-16-2
U1  - BFil. 657.076 2012 rev. edi.
PY  - 2012///
CY  - Manila
PB  - GIC Enterprises & Co., Inc.
KW  - Accounting
N1  - Chapter 1.--Conceptual framework  --2. Qualitative characteristics  --3. Recognition principles  --4. Accounting process  --5.Statement of financial position  --6. Notes to financial statements  --7. Related party disclosure  --8. Events after the reporting period  --9. Statement of comprehensive income  --10. Non-current assets held for sale discontinued operations  --11. Accounting changes  --12. Interim financial statement  --13.Operating segments  --14. Cash and cash equivalents  --15. Accounts receivable  --16. Notes receivable  --17. Loan receivable  --18. Receivable financing  --19. Inventories  --20. Inventory valuation  --21. Gross profit and retailed method  --22. Biological assets  --23.Financial instruments  --24. Financial assets at fair value  --25. Investment in equity securities  --26. Investment in associate  --27. Financial asset at amortized cost  --28.Investment property  --29. Derivatives  --30. Property, plant and equipment  --31. Government grant  --32. Borrowing costs  --33. land, building and machinery  --34.Depreciation  --35. Depletion  ---36. Revaluation  --37. Impairment of asset  --38. Intangible asset  --39. Specific intangible asset  --40. Research and development cost
ER  -