000 02397nam a22003137a 4500
003 OSt
005 20260127093455.0
008 260127s20072007ph a|||er|||| 001 0 eng d
020 _a9789718966990 [newsprint]
040 _aUniversity of Cebu-Banilad
_cUniversity of Cebu-Banilad
100 _aValix, Conrado T.,
_eauthor.
245 _aFinancial accounting /
_cby Conrado T. Valix and Jose F. Peralta.
250 _a2007 Revised edition.
260 _aManila, Philippines :
_bGIC Enterprises & Co., Inc.,
_cc2007.
300 _a967 pages :
_billustrations (black and white) ;
_c22 cm.
336 _2rdacontent
_atext
337 _2rdamedia
_aunmediated
338 _2rdacarrier
_avolume
505 _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.
520 _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
521 _aAdult
541 _aDonation
_xBiore, Christopher
_yCollege of Business and Accountancy
_zAccountancy
546 _aText in English
650 _aAccounting.
700 _aPeralta, Jose F.,
_eauthor.
942 _2ddc
_cBK
998 _cJanna [new]
_d01/27/2025
999 _c14865
_d14865