000			01891nam a22002417a 4500
001			5324
003			OSt
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008			160908b xxu||||| |||| 00| 0 eng d
020			_a971-9919-16-2
040			_cUM Bansalan College LIC
082			_22012 rev. edi. _aBFil. 657.076 _bV23t
100			_9310 _aValix, Conrado T.
245			_aTheory of accounts (Volume 1) _cby Conrado T. Valix
250			_aRevised edition
260			_aManila: _bGIC Enterprises & Co., Inc., _cc2012
300			_avii, 892 pages _c22 cm
440			_vVolume 1
505			_aChapter 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.
650		0	_aAccounting _94204
700			_aValix, Christian Aris M. _9580
942			_2ddc _cBFI
999			_c349 _d349