TY  - BOOK
AU  - Uberita, Conrado O.
TI  - CPA examination: practical accounting 1 
SN  - 9789719919292
AV  - HF 5661 .U24 2012 
PY  - 2012///
CY  - Manila, Philippines
PB  - GIC Enterprises & Co. Inc.
KW  - ACCOUNTING -- EXAMINATION
N1  - 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
N2  - 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
ER  -