CPA examination in advanced financial accounting and reporting : (theories and problems) / Antonio Jaramillo Dayag.

By: Dayag, Antonio JaramilloMaterial type: TextTextPublisher: Manila, Philippines : GIC Enterprises & Co., Inc., c2019Edition: 2019 editionDescription: vii, 1265 pagesContent type: text Media type: unmediated Carrier type: volumeISBN: 9786214160600 [newsprint]Other title: At head of title on cover: CPA examination review manualSubject(s): Accounting | Accounting -- Problems, exercises, etc
Contents:
Contents: Chapter 1 Partnership-formation, operation, dissolution and liquidation -- Chapter 2 Corporate liquidation -- Chapter 3 Revenue recognition-contract with customers -- Chapter 4 Revenue recognition - contract with customers: construction accounting -- Chapter 5 Revenue recognition-contract with customers: franchise and consignement -- Chapter 6 Home office, branch and agency accounting -- Chapter 7 Business combinations-statutory mergers and statutory consolidations -- Chapter 8 Cosnsolidation financial statements-stock acquisition -- Chapter 9 Joint arrangements -- Chapter 10 Accounting for foreign currency transactions, forward contract (hedging) transactions, foreign currency financial statement translation, and financial reporting in hyperinflationary economies -- Chapter 11 Derivatives as hedging instruments in managing foreign currency exposures -- Chapter 12 Not-for-profit organizationss-hospitals, colleges and universities, voluntary health and welfare organizations and other not-for-profit organizations -- Chapter 13 Insurance contracts and service concession arrangement (accounting for build-operate and transfer) -- Chapter 14 Government accounting manual- general fund -- Chapter 15 Job order costing- costing of product, service cost allocation, overhead allocation, accounting for scrap, waste, spoilage and rework -- Chapter 16 Process costing- equivalent units and cost allocation, accounting for normal and abnormal lost units -- Chapter 17 Joint and by-products -- Chapter 18 Standard costing -- Chapter 19 Backflush costing and activity-based costing.
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Contents: Chapter 1 Partnership-formation, operation, dissolution and liquidation -- Chapter 2 Corporate liquidation -- Chapter 3 Revenue recognition-contract with customers -- Chapter 4 Revenue recognition - contract with customers: construction accounting -- Chapter 5 Revenue recognition-contract with customers: franchise and consignement -- Chapter 6 Home office, branch and agency accounting -- Chapter 7 Business combinations-statutory mergers and statutory consolidations -- Chapter 8 Cosnsolidation financial statements-stock acquisition -- Chapter 9 Joint arrangements -- Chapter 10 Accounting for foreign currency transactions, forward contract (hedging) transactions, foreign currency financial statement translation, and financial reporting in hyperinflationary economies -- Chapter 11 Derivatives as hedging instruments in managing foreign currency exposures -- Chapter 12 Not-for-profit organizationss-hospitals, colleges and universities, voluntary health and welfare organizations and other not-for-profit organizations -- Chapter 13 Insurance contracts and service concession arrangement (accounting for build-operate and transfer) -- Chapter 14 Government accounting manual- general fund -- Chapter 15 Job order costing- costing of product, service cost allocation, overhead allocation, accounting for scrap, waste, spoilage and rework -- Chapter 16 Process costing- equivalent units and cost allocation, accounting for normal and abnormal lost units -- Chapter 17 Joint and by-products -- Chapter 18 Standard costing -- Chapter 19 Backflush costing and activity-based costing.

Accountancy

Accountancy

Accountancy

Accountancy

Accountancy

Accountancy

Accountancy

Accountancy

Accountancy

English

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