CPA examination : practical accounting 1 /
Uberita, Conrado O.
CPA examination : practical accounting 1 / Conrado O. Uberita - 2013 edition. - Manila, Philippines : GIC Enterprises & Co. Inc., c2012 - 836 pages ; 23 cm.
1. Statement of financial position -- 2. Statement of comprehensive income -- 3. Operating segment -- 4. Financial Asset - Cash -- 5. Financial Asset - accounts receivables -- 6. Financial Asset - Notes receivable -- 7. Inventory -- 8. Inventory : Cost flow and other basis -- 9. Inventory: Gross profit & Retail methods -- 10. Agriculture -- 11. Financial Instruments: Equity security to profit lost -- 12. Equity securities to other comprehensive income -- 13. Investment in Equity & Investment in associate -- 14. Debt instruments -- 15. Investment property and other long-term investments -- 16. PPE: acquisition & subsequent costs -- 17. PPE : Depreciation and disposals -- 18. PPE: Exploration & Evaluation/ Impairment & Revaluation -- 19. Discontinued operations & non-current assets held for disposal -- 20. Intangibles -- 21. Financial and non financial liabilities - current liabilities -- 22. Financial Liabilities: Debt liabilities -- 23. Leases -- 24. Deferred tax -- 25. Retirement benefits - pension -- 26. Debt restructuring & release of liability -- 27. Shareholder Equity -- 28. Accumulated profits & Losses (retained earnings) -- 29. Book value & earnings per share -- 30. Correction of errors -- 31. Accruals/ Cash basis & single entry -- 32. Government grants -- 33. Derivative Instruments -- 34. Cash flows.
This book will not just help students and practitioners of Accounting, but anyone and everyone, who would embark on any career or vocation, to understand and appreciate the importance , use and application of Practical accounting.
9789719919292
ACCOUNTING -- EXAMINATION
HF 5661 .U24 2012
CPA examination : practical accounting 1 / Conrado O. Uberita - 2013 edition. - Manila, Philippines : GIC Enterprises & Co. Inc., c2012 - 836 pages ; 23 cm.
1. Statement of financial position -- 2. Statement of comprehensive income -- 3. Operating segment -- 4. Financial Asset - Cash -- 5. Financial Asset - accounts receivables -- 6. Financial Asset - Notes receivable -- 7. Inventory -- 8. Inventory : Cost flow and other basis -- 9. Inventory: Gross profit & Retail methods -- 10. Agriculture -- 11. Financial Instruments: Equity security to profit lost -- 12. Equity securities to other comprehensive income -- 13. Investment in Equity & Investment in associate -- 14. Debt instruments -- 15. Investment property and other long-term investments -- 16. PPE: acquisition & subsequent costs -- 17. PPE : Depreciation and disposals -- 18. PPE: Exploration & Evaluation/ Impairment & Revaluation -- 19. Discontinued operations & non-current assets held for disposal -- 20. Intangibles -- 21. Financial and non financial liabilities - current liabilities -- 22. Financial Liabilities: Debt liabilities -- 23. Leases -- 24. Deferred tax -- 25. Retirement benefits - pension -- 26. Debt restructuring & release of liability -- 27. Shareholder Equity -- 28. Accumulated profits & Losses (retained earnings) -- 29. Book value & earnings per share -- 30. Correction of errors -- 31. Accruals/ Cash basis & single entry -- 32. Government grants -- 33. Derivative Instruments -- 34. Cash flows.
This book will not just help students and practitioners of Accounting, but anyone and everyone, who would embark on any career or vocation, to understand and appreciate the importance , use and application of Practical accounting.
9789719919292
ACCOUNTING -- EXAMINATION
HF 5661 .U24 2012