TY  - SER
AU  - Uberita, Conrado O.
TI  - CPA examination practical accounting 1
SN  - 9719919292 [newsprint]
PY  - 2012///
CY  - Manila, Philippines
PB  - GIC Enterprises and Co., Inc.
N1  - Content : Chapter 1 Statement of financial position -- Chapter 2 Statement of comprehensive income -- Chapter 3 Operating segment -- Chapter 4 Financial asset - cash -- Chapter 5 Financial asset - accounts receivable -- Chapter 6 Financial asset - Notes receivable -- Chapter 7 Inventory -- Chapter 8 Inventory : Cost flow and other basis -- Chapter 9 Inventory : Gross profit & retail method -- Chapter 10 Agriculture -- Chapter 11 Financial instruments : Equity security to profit or loss -- Chapter 12 Financial instrument : Equity securities to other comprehensive income - Part I -- Chapter 13 Financial instrument : Equity securities to other comprehensive income Part 2 --  Chapter 14 Investment in equity and investment in associate -- Chapter 15 Financial instrument : Debt instruments -- Chapter 16 Investment property & other long-term investments -- Chapter 17 PPE : Acquisition & subsequent costs -- Chapter 18 PPE : Depreciation and disposal -- Chapter 19 PPE : Exploration & evaluation/impairment & revaluation -- Chapter 20 Discontinued operations & non - current assets held for disposal -- Chapter 21 Intangibles -- Chapter 22 Financial & non - financial  liabilities - current liabilities -- Chapter 23 Financial liabilities : Debt instrument -- Chapter  24 Leases -- Chapter 25 Deferred tax -- Chapter 26 Retirement benefits - pension -- Chapter 27 Debt restructuring & release of liability -- Chapter 28 Shareholders' equity -- Chapter 29 Accumulated profit & losses (retained earnings) -- Chapter 30 Book value & earnings per share -- Chapter 31 Correction of errors -- Chapter 32 Accruals/cash basis & single entry -- Chapter 33 Government grants -- Chapter 34 Derivative instruments -- Chapter 35 Cash flows
ER  -