CPA examination : (Record no. 4183)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 02186nam a2200229Ia 4500 |
| 003 - CONTROL NUMBER IDENTIFIER | |
| control field | NULRC |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20250520094838.0 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION | |
| fixed length control field | 250520s9999 xx 000 0 und d |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| International Standard Book Number | 9789719919292 |
| 040 ## - CATALOGING SOURCE | |
| Transcribing agency | NULRC |
| 050 ## - LIBRARY OF CONGRESS CALL NUMBER | |
| Classification number | HF 5661 .U24 2012 |
| 100 ## - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Uberita, Conrado O. |
| Relator term | author |
| 245 #0 - TITLE STATEMENT | |
| Title | CPA examination : |
| Remainder of title | practical accounting 1 / |
| Statement of responsibility, etc. | Conrado O. Uberita |
| 250 ## - EDITION STATEMENT | |
| Edition statement | 2013 edition. |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Place of publication, distribution, etc. | Manila, Philippines : |
| Name of publisher, distributor, etc. | GIC Enterprises & Co. Inc., |
| Date of publication, distribution, etc. | c2012 |
| 300 ## - PHYSICAL DESCRIPTION | |
| Extent | 836 pages ; |
| Dimensions | 23 cm. |
| 365 ## - TRADE PRICE | |
| Price amount | PHP600 |
| 505 ## - FORMATTED CONTENTS NOTE | |
| Formatted contents note | 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. |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | 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. |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | ACCOUNTING -- EXAMINATION |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) | |
| Source of classification or shelving scheme | Library of Congress Classification |
| Koha item type | Books |
| Withdrawn status | Lost status | Source of classification or shelving scheme | Damaged status | Not for loan | Collection | Home library | Current library | Shelving location | Date acquired | Source of acquisition | Total checkouts | Full call number | Barcode | Date last seen | Date last checked out | Copy number | Price effective from | Koha item type |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Library of Congress Classification | Accountancy | LRC - Annex II | National University - Manila | Filipiniana | 10/27/2021 | Reaccessioned | 3 | FIL HF 5661 .U24 2012 | NULIB000001942 | 06/16/2025 | 06/16/2025 | c.1 | 05/20/2025 | Books |