000			01752nam a22002417a 4500
001			7780
003			OSt
005			20241219111115.0
008			190829b ||||| |||| 00| 0 eng d
022			_a978-621-416-062-4
040			_cUM Bansalan College LIC
082			_aBFil.657.044 _bV238i
100			_94528 _aValix,Conrado T.
245			_aIntermediate accounting / _cby Conrado T. Valix
260			_aManila: _bGIC Enterprises & CO., INC. _cc2019
300			_a1-954p.: _c22.5cm
362			_ac2019
505			_aCash 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.
650		0	_aAccounting _94204
700			_9372 _aPeralta, Jose F.
700			_9315 _aValix, Christian Aris M.
942			_2ddc _cBFI
999			_c8326 _d8326