MARC details
| 000 -LEADER |
|---|
| fixed length control field |
02556nam a22003017a 4500 |
| 003 - CONTROL NUMBER IDENTIFIER |
|---|
| control field |
OSt |
| 005 - DATE AND TIME OF LATEST TRANSACTION |
|---|
| control field |
20220428174451.0 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION |
|---|
| fixed length control field |
220428b |||||||| |||| 00| 0 eng d |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER |
|---|
| International Standard Book Number |
9786214160624 (vol.1) |
| 040 ## - CATALOGING SOURCE |
|---|
| Transcribing agency |
CvSU Main Campus Library |
| Description conventions |
rda |
| 041 ## - LANGUAGE CODE |
|---|
| Language code of text/sound track or separate title |
eng |
| 050 ## - LIBRARY OF CONGRESS CALL NUMBER |
|---|
| Classification number |
HF5635 |
| Item number |
V23p 2019 v.1 |
| 100 ## - MAIN ENTRY--PERSONAL NAME |
|---|
| 9 (RLIN) |
17796 |
| Personal name |
Valix, Conrado T. |
| Relator term |
author |
| 245 ## - TITLE STATEMENT |
|---|
| Title |
Intermediate accounting, volume one / |
| Statement of responsibility, etc. |
Conrado T. Valix, Jose F. Peralta, Christian Aris M. Valix |
| 250 ## - EDITION STATEMENT |
|---|
| Edition statement |
2019 revised edition. |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. |
|---|
| Place of publication, distribution, etc. |
Manila, Philippines : |
| Name of publisher, distributor, etc. |
GIC Enterprises & Co., Inc., |
| Date of publication, distribution, etc. |
c2019. |
| 300 ## - PHYSICAL DESCRIPTION |
|---|
| Extent |
954 pages : |
| Other physical details |
illustrations ; |
| Dimensions |
22 cm |
| 336 ## - CONTENT TYPE |
|---|
| Source |
rdacontent |
| Content type term |
text |
| 337 ## - MEDIA TYPE |
|---|
| Source |
rdamedia |
| Media type term |
unmediated |
| 338 ## - CARRIER TYPE |
|---|
| Source |
rdacarrier |
| Carrier type term |
volume |
| 505 ## - FORMATTED CONTENTS NOTE |
|---|
| Formatted contents note |
Cash and cash equivalents -- Bank reconciliation -- Proof of cash -- Account receivable -- Estimation of doubtful accounts -- Notes receivable -- Load receivable -- Receivable financing: pledge, assignment and factoring -- Receivable financing: discounting of note receivable -- Inventories -- Inventory cost flow -- Lowe of cost and net realizable value -- Gross profit method -- Retail inventory method -- Financial asset at fair value -- Investment in equity securities: dividends, share split and share right -- Investment in associate: basic principles -- Investment in associate: other accounting issues -- Financial asset at amortized cost -- Effective interest method: amortized cost, FVOCI and FVPL -- Reclassification of financial asset -- Investment property: cash surrender value -- Derivatives: interest rate swap -- Derivatives: forward, futures, option, foreign currency -- Property, plant and equipment -- Government grant -- Borrowing costs -- Land and building -- Machinery: capital and revenue expenditure -- Depreciation: straight and variable method -- Depreciation: sum of years’ digit and declining balance -- Depletion -- Revaluation -- Impairment of assets: individual asset -- Impairment of assets: cash generating unit -- Intangible assets: goodwill <br/>Identifiable intangible assets -- Research and development cost: computer software. |
| 541 ## - IMMEDIATE SOURCE OF ACQUISITION NOTE |
|---|
| Source of acquisition |
Fund 164 |
| Vendor |
Great Books Trading |
| Method of acquisition |
Purchased |
| Date of acquisition |
11/24/2020 |
| Accession number |
78361 |
| Owner |
PNR |
| Purchase price |
PHP 990.00 |
| Extent |
volume 1 |
| PO No. |
2020-10-371C |
| ICS or PAR No. |
2020-1-0319 |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM |
|---|
| 9 (RLIN) |
763 |
| Topical term or geographic name entry element |
Accounting |
| 700 ## - ADDED ENTRY--PERSONAL NAME |
|---|
| 9 (RLIN) |
16948 |
| Personal name |
Peralta, Jose F. |
| Relator term |
author |
| 700 ## - ADDED ENTRY--PERSONAL NAME |
|---|
| 9 (RLIN) |
17801 |
| Personal name |
Valix, Christian Aris M. |
| Relator term |
author |
| 856 ## - ELECTRONIC LOCATION AND ACCESS |
|---|
| Electronic File |
<a href="http://library.cvsu.edu.ph/cgi-bin/koha/opac-retrieve-file.pl?id=caa95d38c60d0cabbe5228c2e0df8621">http://library.cvsu.edu.ph/cgi-bin/koha/opac-retrieve-file.pl?id=caa95d38c60d0cabbe5228c2e0df8621</a> |
| Link text |
Click here to view the table of contents |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) |
|---|
| Source of classification or shelving scheme |
Library of Congress Classification |
| Koha item type |
Books |
