| 000 -LEADER |
|---|
| fixed length control field |
03032nam a22003377a 4500 |
| 003 - CONTROL NUMBER IDENTIFIER |
|---|
| control field |
OSt |
| 005 - DATE AND TIME OF LATEST TRANSACTION |
|---|
| control field |
20190709170456.0 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION |
|---|
| fixed length control field |
180228b xxu||||| |||| 00| 0 eng d |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER |
|---|
| International Standard Book Number |
9786214160082 [newsprint : volume 2] |
| 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. |
| 245 ## - TITLE STATEMENT |
|---|
| Title |
Practical financial accounting / |
| Statement of responsibility, etc |
Conrado T. Valix,BSC, LLB, Christian Aris M. Valix, BSME, BSA. |
| 246 ## - VARYING FORM OF TITLE |
|---|
| Title proper/short title |
CPA examination : |
| Remainder of title |
practical financial accounting / |
| 250 ## - EDITION STATEMENT |
|---|
| Edition statement |
2016 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 |
c2016. |
| 300 ## - PHYSICAL DESCRIPTION |
|---|
| Extent |
713 pages : |
| 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 |
Contents: Chapter 1 Premium liability -- 2 Warranty liability -- 3 Deferred revenue -- 4 Accrued liabilities/bonus computation -- 5 Provision and contingent liability -- 6 Note payable -- 7 Debt restructure -- 8 Bonds payable -- 9 Effective interest method -- 10 Compound financial instrument -- 11 Operating lease-lessee --12 Operating lease- lessor -- 13 Finance lease-lessee -- 14 Finance lease liability -- 15 Sales type leases-less or -- 16 Direct financial lease-lessor -- 17 Sale and leaseback -- 18 Postemployment benefits -- 19 Projected benefit obligation fair value of plan assets prepaid/accrued benefits cost -- 20 Other employee benefits -- 21 Accounting for income tax/basic problems -- 22 Deferred tax asset and liability -- 23 Comprehensive income tax -- 24 Shareholders' equity -- 25 Shareholders' equity/ treasury shares, outstanding shares, share split -- 26 Retained earnings -- 27 Appropriation and Quasi-reorganization -- 28 Share-based compensation/share options -- 29 Share-based compensation/share appreciation rights -- 30 Book value and reference dividends -- 31 Basic earnings per share/ simple problems -- 32 Basic earnings per share/average shares -- 33 Diluted earnings per share/convertible preference shares/convertible bonds payable -- 34 Diluted earnings per share/share options -- 35 Diluted earnings per share/multiple potential ordinary shares -- 36 Single entry/basic problem -- 37 Single entry/comprehensive problems -- 38 Cash basis -- 39 Accrual basis/basic problem -- 40 Accrual basis -- 41 Error correction/basic problem -- 42 Error correction/comprehensive problems -- 43 Cash flow-operating -- 44 Cash flow-investing and financing -- 45 Cash flow-comprehensive -- 46 Cash flow-complex problems -- 47 Hyperinflation -- 48 Current cost accounting -- 49 SMEs-financial statements -- 50 SMEs-recognition and measurement. |
| 541 ## - IMMEDIATE SOURCE OF ACQUISITION NOTE |
|---|
| Deans/Chairperson |
|
| Department |
|
| Subject Category |
Accountancy |
| 546 ## - LANGUAGE NOTE |
|---|
| Language note |
English |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name as entry element |
Financial accounting. |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name as entry element |
Practical accounting. |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| Topical term or geographic name as entry element |
Practical financial accounting. |
| 700 ## - ADDED ENTRY--PERSONAL NAME |
|---|
| Personal name |
Valix, Christian Aris M., |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) |
|---|
| Source of classification or shelving scheme |
|
| Type of record |
Book |
| 998 ## - LOCAL CONTROL INFORMATION (RLIN) |
|---|
| Encoded by |
Sharmine[new] |
| Date encoded |
02/28/2018 |
| 998 ## - LOCAL CONTROL INFORMATION (RLIN) |
|---|
| Encoded by |
Aillen[checked] |
| Date encoded |
07/26/2018 |
