TY - BOOK AU - Reyes, Virgilio D. TI - A Study on accounting for partnerships and corporations in the 21st century in the Philippines / SN - 9786214160709 AV - HF 5635 .R49 2019 PY - 2019/// CY - Manila : PB - GIC Enterprises & Co., Inc. KW - ACCOUNTING N1 - 1. Introduction -- 2. The partnership and the partners -- 3. Transactions of the partnership -- 4. Distribution of net income or net loss -- 5. Year end procedures -- 6. Financial statements -- 7. Dissolution of partnership 1 -- 8. Dissolution of partnership 2 -- 9. Dissolution of partnership 3 --10. Other causes of dissolution -- 11. Liquidation -- 12. Income tax -- 13. The corporation and the governing body -- 14. Par value shares -- 15. Treasury sales -- 16. Issue of no par value share -- 17. Retained earnings -- 18. Dividend -- 19. Financial statements -- 20. Earnings per share and book value per share -- 21. Income tax -- Appendix ER -