| 000 -LEADER |
|---|
| fixed length control field |
03071nam a22004097a 4500 |
| 003 - CONTROL NUMBER IDENTIFIER |
|---|
| control field |
OSt |
| 005 - DATE AND TIME OF LATEST TRANSACTION |
|---|
| control field |
20250520093550.0 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION |
|---|
| fixed length control field |
250520b |||||||| |||| 00| 0 eng d |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER |
|---|
| International Standard Book Number |
9786214160877 [newsprint] |
| 040 ## - CATALOGING SOURCE |
|---|
| Original cataloging agency |
University of Cebu-Banilad |
| Transcribing agency |
University of Cebu-Banilad |
| 100 ## - MAIN ENTRY--PERSONAL NAME |
|---|
| Personal name |
Valix, Conrado T., |
| Relator term |
author. |
| 245 ## - TITLE STATEMENT |
|---|
| Title |
Intermediate accounting : |
| Remainder of title |
volume one / |
| Statement of responsibility, etc |
Conrado T. Valix, Jose F. Peralta, and Christian Aris M. Valix. |
| 250 ## - EDITION STATEMENT |
|---|
| Edition statement |
2020 Revised edition. |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. (IMPRINT) |
|---|
| Place of publication, distribution, etc |
Manila, Philippines : |
| Name of publisher, distributor, etc |
GIC Enterprises & Co., Inc., |
| Date of publication, distribution, etc |
c2020. |
| 300 ## - PHYSICAL DESCRIPTION |
|---|
| Extent |
982 pages : |
| Other physical details |
illustrations (black and white) ; |
| Dimensions |
22 cm. |
| 336 ## - CONTENT TYPE |
|---|
| Source |
rdacontent |
| Content type term |
text |
| 337 ## - MEDIA TYPE |
|---|
| Source |
rdamedia |
| Media type term |
unmediated |
| 338 ## - CARRIER TYPE |
|---|
| Source |
rdacarrier |
| Carrier type |
volume |
| 505 ## - FORMATTED CONTENTS NOTE |
|---|
| Formatted contents note |
Chapter 1 Cash and cash equivalents -- Chapter 2 Bank reconciliation -- Chapter 3 Proof of cash -- Chapter 4 Accounts receivable -- Chapter 5 Estimation of doubtful accounts -- Chapter 6 Notes receivable -- Chapter 7 Loan receivable -- Chapter 8 Receivable financing -- Chapter 9 Receivable financing discounting of note receivable -- Chapter 10 Inventories -- Chapter 11 Inventory cost flow -- Chapter 12 Lower of cost and net realized value -- Chapter 13 Gross profit method -- Chapter 14 Retail inventory method -- Chapter 15 Financial asset at fair value -- Chapter 16 Investment in equity securities dividends, share split and share right -- Chapter 17 Investments in associate basic principles -- Chapter 18 Investment in associate other accounting issues -- Chapter 19 Financial asset at amortized cost bond investment -- Chapter 20 Effective interest method amortized cost, FVOCI and FVPL -- Chapter 21 Reclassification of financial asset -- Chapter 22 Investment property cash surrender value -- Chapter 23 Property, plant and equipment -- Chapter 24 Government grant -- Chapter 25 Borrowing costs -- Chapter 26 Land, building and machinery -- Chapter 27 Depreciation -- Chapter 28 Depletion -- Chapter 29 Revaluation -- Chapter 30 Impairment of assets -- Chapter 31 Intangible assets goodwill -- Chapter 32 Identifiable intangible assets -- Chapter 33 Research and development cost computer software. |
| 521 ## - TARGET AUDIENCE NOTE |
|---|
| Target audience note |
Adult |
| 541 ## - IMMEDIATE SOURCE OF ACQUISITION NOTE |
|---|
| Deans/Chairperson |
Biore, Christopher |
| Department |
College of Business and Accountancy |
| Subject Category |
Accountancy |
| 541 ## - IMMEDIATE SOURCE OF ACQUISITION NOTE |
|---|
| Deans/Chairperson |
Biore, Christopher |
| Department |
College of Business and Accountancy |
| Subject Category |
Accountancy |
| 541 ## - IMMEDIATE SOURCE OF ACQUISITION NOTE |
|---|
| Deans/Chairperson |
Biore, Christopher |
| Department |
College of Business and Accountancy |
| Subject Category |
Accountancy |
| 541 ## - IMMEDIATE SOURCE OF ACQUISITION NOTE |
|---|
| Deans/Chairperson |
Biore, Christopher |
| Department |
College of Business and Accountancy |
| Subject Category |
Accountancy |
| 541 ## - IMMEDIATE SOURCE OF ACQUISITION NOTE |
|---|
| Deans/Chairperson |
Biore, Christopher |
| Department |
College of Business and Accountancy |
| Subject Category |
Accountancy |
| 546 ## - LANGUAGE NOTE |
|---|
| Language note |
Text in English |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name as entry element |
Accounting |
| 700 ## - ADDED ENTRY--PERSONAL NAME |
|---|
| Personal name |
Peralta, Jose F., |
| Relator term |
author. |
| 700 ## - ADDED ENTRY--PERSONAL NAME |
|---|
| Personal name |
Valix, Christian Aris M., |
| Relator term |
author. |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) |
|---|
| Source of classification or shelving scheme |
|
| Type of record |
Book |
| 998 ## - LOCAL CONTROL INFORMATION (RLIN) |
|---|
| Encoded by |
Janna [new] |
| Date encoded |
05/20/2025 |
| 998 ## - LOCAL CONTROL INFORMATION (RLIN) |
|---|
| Encoded by |
Janna [added] |
| Date encoded |
05/20/2025 |
| 998 ## - LOCAL CONTROL INFORMATION (RLIN) |
|---|
| Encoded by |
Janna [added] |
| Date encoded |
05/20/2025 |
| 998 ## - LOCAL CONTROL INFORMATION (RLIN) |
|---|
| Encoded by |
Janna [added] |
| Date encoded |
05/20/2025 |
| 998 ## - LOCAL CONTROL INFORMATION (RLIN) |
|---|
| Encoded by |
Janna [added] |
| Date encoded |
05/20/2025 |
