Practical financial accounting /
Conrado T. Valix and Christian Aris M. Valix
- 2018 Revised edition
- Manila, Philippines : GIC Enterprises & Co., Inc., c2018.
- 765 pages ; 22 cm.
- Practical financial accounting Volume one .
Chapter 1: Statement of financial positions ; basic problems -- Chapter 2: Statement of financial positions ; comprehensive problems -- Chapter 3: Notes to financial statements -- Chapter 4: Statement of comprehensive income; cost of goods sold and operating expenses -- Chapter 5: Statement of comprehensive income; net income and comprehensive income -- Chapter 6: Noncurrent asset held for sale -- Chapter 7: Discontinued operation -- Chapter 8: Change in accounting policy -- Chapter 9: Change in accounting estimate -- Chapter 10: Prior period errors -- Chapter 11: Operating segment -- Chapter 12: Interim reporting -- Chapter 13: Cash and cash equivalents; basic problems -- Chapter 14: Cash and cash equivalents; comprehensive problems -- Chapter 15: Bank reconciliation; basic problems -- Chapter 16: Bank reconciliation; comprehensive problems -- Chapter 17: Proof of cash -- Chapter 18: Accounts receivable -- Chapter 19: Estimation of doubtful accounts; basic problems -- Chapter 20: Estimation of doubtful accounts; comprehensive problems -- Chapter 21: Assignment and factoring -- Chapter 22: Discounting of note receivable -- Chapter 23: Notes receivable -- Chapter 24: Loan receivable -- Chapter 25: Impairment of loan -- Chapter 26: Inventory; basic problems -- Chapter 27: Inventory inclusion -- Chapter 28: Sales revenue -- Chapter 29: Inventory cost flow; FIFO and average method -- Chapter 30: Relative sales price method -- Chapter 31: Lower of cost and net realizable value -- Chapter 32: Gross profit method; basic problems -- Chapter 33: Gross profit method; comprehensive problems -- Chapter 34: Retail method -- Chapter 35: Biological assets -- Chapter 36: Financial asset at fair value; FVPL and FVOCI -- Chapter 37: Investment in equity securities; dividend, share split and stock right -- Chapter 38: Investment in associate; basic problems -- Chapter 39: Investment in associate; comprehensive problems -- Chapter 40: Financial asset at amortized cost; bond investment -- Chapter 41: Market price of bonds -- Chapter 42: Bond investment-FVOCI; fair value option -- Chapter 43: Reclassification of financial asset -- Chapter 44: Investment property -- Chapter 45: Fund and other investments -- Chapter 46: Derivatives; interest rate swap -- Chapter 47: Derivatives; forward, futures, option, foreign currency -- Chapter 48: Property, plant , and equipment; acquisition cost -- Chapter 49: Acquisition by exchange -- Chapter 50: Government grant -- Chapter 51: Land and building; basic problems -- Chapter 52: Land and building; comprehensive problems -- Chapter 53: Machinery and capital expenditure -- Chapter 54: Borrowing cost -- Chapter 55: Depreciation; straight line and variable method -- Chapter 56: Depreciation; sum of years' digits and declining balance -- Chapter 57: Depreciation; change in useful life and method -- Chapter 58: Depletion; basic problems -- Chapter 59: Depletion; comprehensive problems -- Chapter 60: Revaluation -- Chapter 61: Impairment of asset; individual asset -- Chapter 62: Impairment of asset; cash generating unit -- Chapter 63: Reversal of impairment -- Chapter 64: Intangible assets -- Chapter 65: Goodwill -- Chapter 66: Leasehold improvement -- Chapter 67: Research and development cost -- Chapter 68: Computer software.
This book is primarily intended as a reviewer in Financial Accounting and Reporting in the Philippine CPA Licensure Examinations. This CPA Examination textbook reviewer will definitely help the reviewees in large measure in preparing for the Philippine CPA Licensure Examination in Financial Accounting and Reporting.
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ACCOUNTING -- EXAMINATIONS ACCOUNTING -- EXAMINATIONS -- STUDY GUIDES ACCOUNTING -- EXAMINATIONS, QUESTIONS, ETC.