University of Cebu-Banilad Library

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.

Accountancy

English