Theory of accounts : CPA Examination volume. 2 - Valix, Conrado T.; Valix, Christian Aris M. (Recto, Manila : GIC Enterprises & Co. Inc., 2013)
1. Liabilities -- 2. Current liabilities -- 3. Provision and contingent liability -- 4. Bonds payable -- 5. Compound Financial instrument -- 6. Note payable and debt structure -- 7. Operating lease and leaseback -- 8. Lessee -- 9. Lessor -- 10. Accounting for income tax -- 11. Postemployment benefits -- 12. Other employee benefits -- 13. Shareholders' equity -- 14. Retained earnings -- 15. Share-based compensation -- 16. Book value per share -- 17. Earnings per share -- 18. Cash and accrual basis -- 19. Error correction -- 20. Statement of cash flow -- 21. Business combination -- 22. Consolidation -- 23. Joint arrangement -- 24. Foreign currency.
Keywords: ACCOUNTING