Advanced accounting : a procedural approach volume 2 /
Pedro P. Guerrero and Jose F. Peralta
- [Recto] : [GIC Enterprise & Co., Inc.], c1991
- 24 cm.
Home office and branch accounting - general procedures -- Home office and branch accounting - Special problems -- Business combinations -- Consolidated statements - subsequent to date to acquisition -- Consolidated statements - intercompany profits on inventories -- Consolidated statements - intercompany profits on fixed assets sales -- Government accounting - general fund
The fourth edition of advanced accounting - a procedural approach represent a minor revision of the book. The emphasis of the book - the financial accounting concepts and the procedural analysis of the problems arising from the application of these concepts to specialized accounting entities and on special topics - are retained in the revised edition.