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  <titleInfo>
    <title>Intermediate accounting</title>
    <subTitle> volume one</subTitle>
  </titleInfo>
  <name type="personal">
    <namePart>Valix, Conrado T.</namePart>
    <role>
      <roleTerm authority="marcrelator" type="text">creator</roleTerm>
    </role>
    <role>
      <roleTerm type="text">author. </roleTerm>
    </role>
  </name>
  <name type="personal">
    <namePart>Peralta, Jose F.</namePart>
    <role>
      <roleTerm type="text">author. </roleTerm>
    </role>
  </name>
  <name type="personal">
    <namePart>Valix, Christian Aris M.</namePart>
    <role>
      <roleTerm type="text">author. </roleTerm>
    </role>
  </name>
  <typeOfResource>text</typeOfResource>
  <originInfo>
    <place>
      <placeTerm type="text">Manila, Philippines</placeTerm>
    </place>
    <publisher>GIC Enterprises &amp; Co., Inc.</publisher>
    <dateIssued>c2020</dateIssued>
    <edition>2020 Revised edition. </edition>
    <issuance>monographic</issuance>
  </originInfo>
  <language>
    <languageTerm authority="iso639-2b" type="code">eng</languageTerm>
  </language>
  <physicalDescription>
    <form authority="marcform">print</form>
    <extent>982 pages :  illustrations (black and white) ;  22 cm. </extent>
  </physicalDescription>
  <tableOfContents>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. </tableOfContents>
  <targetAudience>Adult </targetAudience>
  <note type="statement of responsibility">Conrado T. Valix, Jose F. Peralta, and Christian Aris M. Valix.</note>
  <note>Biore, Christopher College of Business and Accountancy Accountancy</note>
  <note>Biore, Christopher College of Business and Accountancy Accountancy</note>
  <note>Biore, Christopher College of Business and Accountancy Accountancy</note>
  <note>Biore, Christopher College of Business and Accountancy Accountancy</note>
  <note>Biore, Christopher College of Business and Accountancy Accountancy</note>
  <note>Text in English </note>
  <subject>
    <topic>Accounting</topic>
  </subject>
  <identifier type="isbn">9786214160877 [newsprint]</identifier>
  <recordInfo>
    <recordContentSource authority="marcorg">University of Cebu-Banilad</recordContentSource>
    <recordCreationDate encoding="marc">250520</recordCreationDate>
    <recordChangeDate encoding="iso8601">20250520093550.0</recordChangeDate>
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