University of Cebu-Banilad Library

Includes index.

Contents: Dedication -- Preface -- Chapter 1: Partnership-formation, operation, dissolution and liquidation -- Chapter 2: Corporation liquidation -- Chapter 3: Financial reporting of interest in joint ventures -- Chapter 4: Revenue recognition-Installment sales accounting -- Chapter 5: Revenue recognition-construction recognition Chapter 6: Revenue recognition -franchise accounting -- Chapter 7: Home,office,branch, and agency accounting -- Chapter 8: Business combinations-statutory mergers and statutory consolidations -- Chapter 9: Consolidated financial statement-stock acquisition -- Chapter 10: Accounting for foreign currency transactions, foreign currency financial statement translation, and financial reporting in hyperinflationary economics -- Chapter 11: Part 1-Derivatives as hedging instrument in managing commodity exposures -- Chapter 12: Part 2-Derivatives as hedging instrument in managing commodity exposures -- Chapter 13: Part 3-Derivatives as hedging instruments in managing interest-rate exposures -- Chapter 14: Not-for-profit organizations-hospitals-colleges and universities, voluntary health and welfare organization, and other not-for-profit organizations -- Chapter 15: Government accounting -new government accounting system -- Chapter 16: Insurance contracts -- Chapter 17: Job order costing -costing of products, service cost allocation, overhead allocation, accounting for scarp, waste, spoilage, and rework -- Chapter 18: Process costing -equivalent units and cost allocation, accounting for normal and abnormal lost units -- Chapter 19: Joint and by-costing -- Chapter 21: Backflush costing and activity-based costing

English