02524nam a22003137a 4500003000400000005001700004008004100021020003000062040006100092100003400153245007100187250002700258260006600285300006200351336002200413337002500435338002400460505060200484520074001086521001101826541008401837546002101921650001701942700003301959942001201992998002802004999001702032952016102049OSt20260127093455.0260127s20072007ph a|||er|||| 001 0 eng d  a9789718966990 [newsprint]  aUniversity of Cebu-Banilad cUniversity of Cebu-Banilad   aValix, Conrado T., eauthor.   aFinancial accounting / cby Conrado T. Valix and Jose F. Peralta.   a2007 Revised edition.   aManila, Philippines :bGIC Enterprises & Co., Inc., cc2007.   a967 pages : billustrations (black and white) ; c22 cm.   2rdacontentatext   2rdamediaaunmediated  2rdacarrieravolume   aContents: Chapter 1 Framework of accounting -- Chapter 2 Balance Sheet -- Chapter 3 Income statement -- Chapter 4 Changes in equity -- Chapter 5 Interim and segment reporting -- Chapter 6 Cash and cash equivalents -- Chapter 7 Bank reconciliation -- Chapter 8 Loans and receivables -- Chapter 9 Receivable financing -- Chapter 10 Inventories -- Chapter 11 Inventory estimation -- Chapter 12 Investments -- Chapter 13 Investment in equity securities -- Chapter 14 Investment in associate -- Chapter 15 Held to maturity securities -- Chapter 16 Fund and other investments -- Chapter 17 Derivatives.   aThis book is rewritten to conform with revised Philippine standards, revised International Accounting Standards and current International Financial Reporting Standard for IFRS. 

The accounting standards that the acceptable in the Philippines are now known as Philippine Accounting Standards or PAS and Philippine Financial Reporting Standards or PFRS. These standards are numbered the same as their counterpart in International Accounting Standards and International Financial Reporting Standards. 

The conceptual framework for the preparation and presentation of financial statements and the following Philippine Accounting Standards and Philippine Financial Reporting Standard are extensively discussed and illustrated." --Preface   aAdult   aDonation xBiore, ChristopheryCollege of Business and AccountancyzAccountancy  aText in English   aAccounting.   aPeralta, Jose F., eauthor.   2ddccBK  cJanna [new]d01/27/2025  c14865d14865  00102ddc4070aUCBL_MAINbUCBL_MAINcFILd2026-01-27eDonated by: Dr. Christopher Biore l0o657 V23 v.1 2007p3UCBL000029130r2026-01-27w2026-01-27yFIL