<?xml version="1.0" encoding="UTF-8"?>
<record
    xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance"
    xsi:schemaLocation="http://www.loc.gov/MARC21/slim http://www.loc.gov/standards/marcxml/schema/MARC21slim.xsd"
    xmlns="http://www.loc.gov/MARC21/slim">

  <leader>03071nam a22004097a 4500</leader>
  <controlfield tag="003">OSt</controlfield>
  <controlfield tag="005">20250520093550.0</controlfield>
  <controlfield tag="008">250520b        |||||||| |||| 00| 0 eng d</controlfield>
  <datafield tag="020" ind1=" " ind2=" ">
    <subfield code="a">9786214160877 [newsprint]</subfield>
  </datafield>
  <datafield tag="040" ind1=" " ind2=" ">
    <subfield code="a">University of Cebu-Banilad</subfield>
    <subfield code="c">University of Cebu-Banilad</subfield>
  </datafield>
  <datafield tag="100" ind1=" " ind2=" ">
    <subfield code="a">Valix, Conrado T., </subfield>
    <subfield code="e">author. </subfield>
  </datafield>
  <datafield tag="245" ind1=" " ind2=" ">
    <subfield code="a">Intermediate accounting :</subfield>
    <subfield code="b"> volume one / </subfield>
    <subfield code="c">Conrado T. Valix, Jose F. Peralta, and Christian Aris M. Valix.</subfield>
  </datafield>
  <datafield tag="250" ind1=" " ind2=" ">
    <subfield code="a">2020 Revised edition. </subfield>
  </datafield>
  <datafield tag="260" ind1=" " ind2=" ">
    <subfield code="a">Manila, Philippines : </subfield>
    <subfield code="b">GIC Enterprises &amp; Co., Inc., </subfield>
    <subfield code="c">c2020.</subfield>
  </datafield>
  <datafield tag="300" ind1=" " ind2=" ">
    <subfield code="a">982 pages : </subfield>
    <subfield code="b">illustrations (black and white) ; </subfield>
    <subfield code="c">22 cm. </subfield>
  </datafield>
  <datafield tag="336" ind1=" " ind2=" ">
    <subfield code="2">rdacontent</subfield>
    <subfield code="a">text</subfield>
  </datafield>
  <datafield tag="337" ind1=" " ind2=" ">
    <subfield code="2">rdamedia</subfield>
    <subfield code="a">unmediated</subfield>
  </datafield>
  <datafield tag="338" ind1=" " ind2=" ">
    <subfield code="2">rdacarrier</subfield>
    <subfield code="a">volume </subfield>
  </datafield>
  <datafield tag="505" ind1=" " ind2=" ">
    <subfield code="a">Chapter 1 Cash and cash equivalents -- Chapter 2 Bank reconciliation -- Chapter 3 Proof of cash -- Chapter 4 Accounts receivable -- Chapter 5 Estimation of doubtful accounts -- Chapter 6 Notes receivable -- Chapter 7 Loan receivable -- Chapter 8 Receivable financing -- Chapter 9 Receivable financing discounting of note receivable -- Chapter 10 Inventories -- Chapter 11 Inventory cost flow -- Chapter 12 Lower of cost and net realized value -- Chapter 13 Gross profit method -- Chapter 14 Retail inventory method -- Chapter 15 Financial asset at fair value -- Chapter 16 Investment in equity securities dividends, share split and share right -- Chapter 17 Investments in associate basic principles -- Chapter 18 Investment in associate other accounting issues -- Chapter 19 Financial asset at amortized cost bond investment -- Chapter 20 Effective interest method amortized cost, FVOCI and FVPL -- Chapter 21 Reclassification of financial asset -- Chapter 22 Investment property cash surrender value -- Chapter 23 Property, plant and equipment -- Chapter 24 Government grant -- Chapter 25 Borrowing costs -- Chapter 26 Land, building and machinery -- Chapter 27 Depreciation -- Chapter 28 Depletion -- Chapter 29 Revaluation -- Chapter 30 Impairment of assets -- Chapter 31 Intangible assets goodwill -- Chapter 32 Identifiable intangible assets -- Chapter 33 Research and development cost computer software. </subfield>
  </datafield>
  <datafield tag="521" ind1=" " ind2=" ">
    <subfield code="a">Adult </subfield>
  </datafield>
  <datafield tag="541" ind1=" " ind2=" ">
    <subfield code="x">Biore, Christopher</subfield>
    <subfield code="y">College of Business and Accountancy</subfield>
    <subfield code="z">Accountancy</subfield>
  </datafield>
  <datafield tag="541" ind1=" " ind2=" ">
    <subfield code="x">Biore, Christopher</subfield>
    <subfield code="y">College of Business and Accountancy</subfield>
    <subfield code="z">Accountancy</subfield>
  </datafield>
  <datafield tag="541" ind1=" " ind2=" ">
    <subfield code="x">Biore, Christopher</subfield>
    <subfield code="y">College of Business and Accountancy</subfield>
    <subfield code="z">Accountancy</subfield>
  </datafield>
  <datafield tag="541" ind1=" " ind2=" ">
    <subfield code="x">Biore, Christopher</subfield>
    <subfield code="y">College of Business and Accountancy</subfield>
    <subfield code="z">Accountancy</subfield>
  </datafield>
  <datafield tag="541" ind1=" " ind2=" ">
    <subfield code="x">Biore, Christopher</subfield>
    <subfield code="y">College of Business and Accountancy</subfield>
    <subfield code="z">Accountancy</subfield>
  </datafield>
  <datafield tag="546" ind1=" " ind2=" ">
    <subfield code="a">Text in English </subfield>
  </datafield>
  <datafield tag="650" ind1=" " ind2=" ">
    <subfield code="a">Accounting </subfield>
  </datafield>
  <datafield tag="700" ind1=" " ind2=" ">
    <subfield code="a">Peralta, Jose F.,</subfield>
    <subfield code="e">author. </subfield>
  </datafield>
  <datafield tag="700" ind1=" " ind2=" ">
    <subfield code="a">Valix, Christian Aris M., </subfield>
    <subfield code="e">author. </subfield>
  </datafield>
  <datafield tag="942" ind1=" " ind2=" ">
    <subfield code="2">ddc</subfield>
    <subfield code="c">BK</subfield>
  </datafield>
  <datafield tag="998" ind1=" " ind2=" ">
    <subfield code="c">Janna [new]</subfield>
    <subfield code="d">05/20/2025</subfield>
  </datafield>
  <datafield tag="998" ind1=" " ind2=" ">
    <subfield code="c">Janna [added]</subfield>
    <subfield code="d">05/20/2025</subfield>
  </datafield>
  <datafield tag="998" ind1=" " ind2=" ">
    <subfield code="c">Janna [added]</subfield>
    <subfield code="d">05/20/2025</subfield>
  </datafield>
  <datafield tag="998" ind1=" " ind2=" ">
    <subfield code="c">Janna [added]</subfield>
    <subfield code="d">05/20/2025</subfield>
  </datafield>
  <datafield tag="998" ind1=" " ind2=" ">
    <subfield code="c">Janna [added]</subfield>
    <subfield code="d">05/20/2025</subfield>
  </datafield>
  <datafield tag="999" ind1=" " ind2=" ">
    <subfield code="c">13599</subfield>
    <subfield code="d">13599</subfield>
  </datafield>
  <datafield tag="952" ind1=" " ind2=" ">
    <subfield code="0">0</subfield>
    <subfield code="1">0</subfield>
    <subfield code="2">ddc</subfield>
    <subfield code="4">0</subfield>
    <subfield code="7">0</subfield>
    <subfield code="a">UCBL_MAIN</subfield>
    <subfield code="b">UCBL_MAIN</subfield>
    <subfield code="c">FIL.RES</subfield>
    <subfield code="d">2025-05-20</subfield>
    <subfield code="l">0</subfield>
    <subfield code="o">657.044 V23 2020 v.1 </subfield>
    <subfield code="p">3UCBL000028871</subfield>
    <subfield code="r">2025-05-20</subfield>
    <subfield code="t">c.1</subfield>
    <subfield code="w">2025-05-20</subfield>
    <subfield code="y">FR</subfield>
  </datafield>
  <datafield tag="952" ind1=" " ind2=" ">
    <subfield code="0">0</subfield>
    <subfield code="1">0</subfield>
    <subfield code="2">ddc</subfield>
    <subfield code="4">0</subfield>
    <subfield code="7">0</subfield>
    <subfield code="a">UCBL_MAIN</subfield>
    <subfield code="b">UCBL_MAIN</subfield>
    <subfield code="c">FIL.RES</subfield>
    <subfield code="d">2025-05-20</subfield>
    <subfield code="l">0</subfield>
    <subfield code="o">657.044 V23 2020 v.1 </subfield>
    <subfield code="p">3UCBL000028872</subfield>
    <subfield code="r">2025-05-20</subfield>
    <subfield code="t">c.2</subfield>
    <subfield code="w">2025-05-20</subfield>
    <subfield code="y">FR</subfield>
  </datafield>
  <datafield tag="952" ind1=" " ind2=" ">
    <subfield code="0">0</subfield>
    <subfield code="1">0</subfield>
    <subfield code="2">ddc</subfield>
    <subfield code="4">0</subfield>
    <subfield code="7">0</subfield>
    <subfield code="a">UCBL_MAIN</subfield>
    <subfield code="b">UCBL_MAIN</subfield>
    <subfield code="c">FIL.RES</subfield>
    <subfield code="d">2025-05-20</subfield>
    <subfield code="l">0</subfield>
    <subfield code="o">657.044 V23 2020 v.1 </subfield>
    <subfield code="p">3UCBL000028873</subfield>
    <subfield code="r">2025-05-20</subfield>
    <subfield code="t">c.3</subfield>
    <subfield code="w">2025-05-20</subfield>
    <subfield code="y">FR</subfield>
  </datafield>
  <datafield tag="952" ind1=" " ind2=" ">
    <subfield code="0">0</subfield>
    <subfield code="1">0</subfield>
    <subfield code="2">ddc</subfield>
    <subfield code="4">0</subfield>
    <subfield code="7">0</subfield>
    <subfield code="a">UCBL_MAIN</subfield>
    <subfield code="b">UCBL_MAIN</subfield>
    <subfield code="c">FIL.RES</subfield>
    <subfield code="d">2025-05-20</subfield>
    <subfield code="l">0</subfield>
    <subfield code="o">657.044 V23 2020 v.1 </subfield>
    <subfield code="p">3UCBL000028874</subfield>
    <subfield code="r">2025-05-20</subfield>
    <subfield code="t">c.4</subfield>
    <subfield code="w">2025-05-20</subfield>
    <subfield code="y">FR</subfield>
  </datafield>
  <datafield tag="952" ind1=" " ind2=" ">
    <subfield code="0">0</subfield>
    <subfield code="1">0</subfield>
    <subfield code="2">ddc</subfield>
    <subfield code="4">0</subfield>
    <subfield code="7">0</subfield>
    <subfield code="a">UCBL_MAIN</subfield>
    <subfield code="b">UCBL_MAIN</subfield>
    <subfield code="c">FIL.RES</subfield>
    <subfield code="d">2025-05-20</subfield>
    <subfield code="l">0</subfield>
    <subfield code="o">657.044 V23 2020 v.1 </subfield>
    <subfield code="p">3UCBL000028875</subfield>
    <subfield code="r">2025-05-20</subfield>
    <subfield code="t">c.5</subfield>
    <subfield code="w">2025-05-20</subfield>
    <subfield code="y">FR</subfield>
  </datafield>
</record>
