000			02730cas a2200313u 4500
001			10884195
003			OSt
005			20170323172146.0
008			900821u cau u 0 0 0eng
020			_a9719919292 [newsprint]
040			_aDLC _cCarP _dDLC
100			_aUberita, Conrado O.
245	0	0	_aCPA examination practical accounting 1 / _cConrado O. Uberita
250			_a2013 edition
260			_aManila, Philippines : _bGIC Enterprises and Co., Inc., _cc2012
300			_av, 836 pages : _billustrations ;
336			_atext _2rdacontent
337			_aunmediated _2rdamedia
338			_avolume _2rdacarrier
505			_aContent : 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
541			_aNBS MANGO _hP 600.00 _xChristopher Biore _yBusiness and Accountancy _zAccountancy
546			_aEnglish
906			_a0 _bcbc _cserprem _du _encip _f19 _gy-ilsserca
942			_2ddc _cBK
998			_cjesstony[new] W/ SL _d06/18/2014
998			_cida[checked and edited] _d08/04/2015
999			_c121 _d121