000			03336nam a22003257a 4500
003			OSt
005			20260420110847.0
008			260420b |||||||| |||| 00| 0 eng d
020			_a9789718966174 [paperback]
040			_aUniversity of Cebu-Banilad _cUniversity of Cebu-Banilad
100			_aGuerrero, Pedro P., _eauthor.
245			_aAdvanced accounting : _ba procedural approach volume 2 / _cPedro P. Guerrero, BSC, CPA, Jose F. Peralta, BBA, MBA, CPA.
250			_aSixth edition.
260			_aManila, Philippines : _bGIC Enterprises & Co., Inc., _cc2019.
300			_aviii, 323-786 pages ; _c22.8 cm.
336			_2rdacontent _atext
337			_2rdamedia _aunmediated
338			_2rdacarrier _avolume
505	0		_a11 Home office and branch accounting - general procedures — 12 Home office and branch accounting - special problems — 13 Business combinations — 14 Consolidated balance sheet - date of acquisition — 15 Consolidated financial statements - subsequent to date of purchase - type business combination — 16 Intercompany profit transactions - inventories — 17 Intercompany gain transaction - plant assets — 18 Accounting for foreign currency transactions — 19 Translation of foreign currency financial statements — 20 Governmental accounting: general fund — 21 Nonprofit organizations.
520			_a"We are glad that you've chosen this edition as your Advanced Accounting textbook. We have strive to make this book meet the requirements of both instructors and students. This edition which includes updated discussions and pronouncements was designed to be comprehensive and easily understood. The chapter of Joint Venture Accounting has been deleted. On the other hand, the chapter in Accounting for Long-term Construction Contracts and Franchises has been reorganized into two chapters to discuss these topics more lengthily. New chapter for nonprofit organizations (Chapter 21) is added. The other chapters have been rewritten and updated to conform with the new syllabus in Practical Accounting 2 issued by the Philippines Board of Accountancy. As in previous edition, the multiple choice questions at the end of each chapter remains a strength of the text. Many of the multiple choice questions from the sixth edition have been revised, rewritten, and updated to offer greater variety. Additional integrated and comprehensive problems have been provided as alternative assignments materials. We wish to express our thanks to our colleagues for helping us reach our goal of writing the best possible advanced accounting text. We appreciate the many valuable comments and suggestions from the instructors who used the earlier editions of the text. Their comments and suggestions have contributed to making this text a more effective learning tool. Last but not the least, we thank all the students in advanced accounting classes, and reviewees from CPA Review School of the Philippines (CPAR), from whom we have learned so much." —Preface
521			_aAdult
541			_xBiore, Christopher _yCollege of Business and Accountancy _zAccounting
546			_aText in English
650			_aAccounting.
650			_aAdvanced accounting.
700			_aPeralta, Jose F., _eauthor.
942			_2ddc _cBK
998			_cGian [new] _d04/20/2026
999			_c15179 _d15179