TY  - BOOK
AU  - Dayag, Antonio Jaramillo,
TI  - CPA examination in advanced financial accounting and reporting: (theories and problems) 
SN  - 9786214160600 [newsprint]
PY  - 2019///
CY  - Manila, Philippines
PB  - GIC Enterprises & Co., Inc.
KW  - Accounting
KW  - Problems, exercises, etc
N1  - 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
ER  -