TY  - BOOK
AU  - Valix,Conrado T.
AU  - Peralta, Jose F.
AU  - Valix, Christian Aris M.
TI  - Intermediate accounting
SN  - 978-621-4
U1  - BFil.657.044 
PY  - 2019///
CY  - Manila
PB  - GIC Enterprises & CO., INC.
KW  - Accounting
N1  - 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
ER  -