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003			OSt
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008			160919b xxu||||| |||| 00| 0 eng d
020			_a978-971-9919-90-2
040			_cUM Bansalan College LIC
082			_22015 ed. _aBFil.657 _bV23f
100			_9579 _aValix, Conrado T.
245			_aFinancial accounting (Volume 1; First part) / _cby Conrado T. Valix
250			_a2015 Edition
260			_aManila: _b GIC Enterprises & Co., Inc., _cc2015
300			_a1026p. _c22.2cm.
362			_ac2015
505			_aChapter 1. The accountancy profession --2. Conceptual framework assumptions and financial reporting --3. Conceptual framework qualitative characteristics --4. Conceptual framework elements of financial statements --5. Statement of financial position an introduction --6. Statement of comprehensive income an introduction --7. Cash and cash equivalents --8. Bank reconciliation --9. Proof of cash --10. Accounts receivable --11. Estimation of doubtful accounts --12. Notes receivable --13. Loan receivable --14. Receivable financing pledge, assignment and factoring --15. Receivable financing discounting of note receivable --16. Inventories --17. Inventory cost flow --18. Lower of cost and net realizable value --19. Biological assets --20. Gross profit method --21. Retail inventory method --22. Financial asset at fair value --23. Investment in equity securities --24. Investment in associate --25. Financial asset at amortized cost --26. Effective interest method --27. Investment property --28. Fund and other investments --29. Derivatives interest rate swap --30. Derivatives forward, futures, option, foreign currency.
650		0	_aAccounting _94204
700			_9372 _aPeralta, Jose F.
700			_9315 _aValix, Christian Aris M.
942			_2ddc _cBFIL.
999			_c826 _d826