000			01349nam a2200241Ia 4500
003			NULRC
005			20250520100607.0
008			250520s9999 xx 000 0 und d
020			_a9789719919391
040			_cNULRC
050			_aHF 5625 .V35 2013
100			_aValix, Conrado T. _eauthor
245		0	_aTheory of accounts : _bCPA Examination volume. 2 / _cConrado T. Valix and Christian Aris M. Valix
250			_a2013 edition
260			_aRecto, Manila : _bGIC Enterprises & Co. Inc., _cc2013
300			_a846 pages ; _c22 cm.
365			_bPHP450
490			_vVolume 2
505			_a1. 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.
650			_aACCOUNTING
700			_aValix, Christian Aris M. _eco-author
942			_2lcc _cBK
999			_c8930 _d8930