TY - BOOK AU - Valix, Conrado T. TI - Practical accounting 1: CPA examination SN - 9718966528 [hardbound] PY - 2004/// CY - Manila PB - GIC Enterprises KW - Accounting KW - Examinations, questions, etc N1 - Contents: 1 Balance sheet -- 2 Income statement -- 3 Segment and interim reporting -- 4 Cash -- 5 Accounting receivable -- 6 Notes receivable -- 7 Inventory -- 8 Inventory valuation -- 9 Investments -- 10 Investment in equity securities -- 11 Cost and equity method -- 12 Bond and other investments -- 13 Property, plant and equipment -- 14 Land, building and machinery -- 15 Depreciation and depletion -- 16 Revaluation and impairment -- 17 Intangible assets -- 18 Research and development cost -- 19 Current liabilities -- 20 Note payable and debt restructure -- 21 Bonds payable -- 22 Operating lease -- 23 Finance lease and leaseback -- 24 Employee benefits -- 25 Deferred income tax -- 26 Stockholders' equity -- 27 Stock rights, options and conversion -- 28 Retained earnings -- 29 Book value and preferred dividends -- 30 Earnings per share -- 31 Single entry -- 32 Cash and accrual basis -- 33 Error correction -- 34 Cash flow statement ER -