000			01924nam a2200241Ia 4500
003			NULRC
005			20250520102647.0
008			250520s9999 xx 000 0 und d
020			_a9789719919902
040			_cNULRC
050			_aHF 5635 .V35 2015
100			_aValix, Conrado T. _eauthor
245		0	_aFinancial accounting : _bvolume 1 part 1 / _cConrado T. Valix, Jose F. Peralta and Christian Aris M. Valix
250			_a2015 edition.
260			_aRecto, Manila : _bGIC Enterprises & Co. Inc., _cc2015
300			_a1026 pages ; _c25 cm.
365			_bPHP600
505			_a1. The accountancy profession -- 2. Conceptual framework -- 3. Qualitative characteristics -- 4. Elements of financial statements -- 5. Statement of financial position: An introduction -- 6. Statement of comprehensive income: An introduction -- 7. Cash and equivalents -- 8. Bank Reconciliation -- 9. Proof of cash -- 10. Accounts receivable -- 11. Estimation of doubtful accounts -- 12. Notes receivable -- 13. Loan receivable -- 14. Pledge, assignment and factoring -- 15. Discounting of note receivable -- 16. Inventories -- 17. Inventory cost flow -- 18. Lower of cost and net realizable value -- 19. Biological assets -- 20. Gross profit method -- 21. Retail inventory method -- 22. Financial asset at fair value -- 23. Investment in equity securities -- 24. Investment in associate -- 25. Financial asset at amortized cost -- 26. Effective interest method -- 27. Investment property -- 28. Fun and other investments -- 29. Derivatives -- 30. Forward, future, option and foreign currency.
520			_aVolume one is in conformity with the undergraduate course syllabus for Financial Accounting I as promulgated by the Commission on Higher Education through the recommendation of the Board of Accountancy.
650			_aACCOUNTANCY
700			_aPeralta, Jose F.;Valix, Christian Aris M. _eco-author;co-author
942			_2lcc _cBK
999			_c12521 _d12521