Valix, Conrado T. <br/><br/>
Intermediate accounting, volume one / 
Conrado T. Valix, Jose F. Peralta, Christian Aris M. Valix 
 - 2019 revised edition. 
 - Manila, Philippines :  GIC Enterprises & Co., Inc.,  c2019. 
 - 954 pages :  illustrations ;  22 cm 
<br/><br/>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. 
<br/><br/><label>ISBN: </label>9786214160624 (vol.1) 
<br/><br/><label>Subjects--Topical Terms: </label><br/>Accounting
<br/><br/><label>LC Class. No.: </label>HF5635  / V23p 2019 v.1