Financial accounting : volume one, first part [and] second part /
Financial accounting.
Conrado T. Valix, Jose F. Peralta, Christian Aris M. Valix.
- 2017 revised edition.
- Manila, Philippines : GIC Enterprises & Co., Inc., 2017.
- [Part I: 1-1063 ; Part II: 1064-1553] pages ; 22 cm
Part I -- Chapter 1: The accountancy profession -- Chapter 2: Conceptual framework: Financial reporting and assumptions -- Chapter 3: Conceptual framework: Qualitative characteristics -- Chapter 4: Conceptual framework: Elements of financial statements -- Chapter 5: Statement of financial position: An introduction -- Chapter 6: Statement of comprehensive income: An introduction -- Chapter 7: Cash and cash equivalents -- Chapter 8: Bank reconciliation -- Chapter 9: Proof of cash -- Chapter 10: Accounts receivable -- Chapter 11: Estimation of doubtful accounts -- Chapter 12: Notes receivable -- Chapter 13: Loan receivable -- Chapter 14: Receivable financing: Pledge, assignment and factoring -- Chapter 15: Receivable financing: Discounting of note receivable -- Chapter 16: Inventories -- Chapter 17: Inventory cost flow -- Chapter 18: Lower of cost and net realizable value -- Chapter 19: Biological assets -- Chapter 20: Gross profit method -- Chapter 21: Retail inventory method -- Chapter 22: Financial asset at fair value -- Chapter 23: Investment in equity securities -- Chapter 24: Investment in associate: Basic principles -- Chapter 25: Investment in associate: Other accounting issues -- Chapter 26: Financial asset at amortized cost -- Chapter 27: Effective interest method: Amortized cost, FVOCI and FVPL -- Chapter 28: Market price of bonds -- Chapter 29: Investment property -- Chapter 30: Fund and other investments -- Chapter 31: Derivatives: Interest rate swap -- Chapter 32: Derivatives: Forward, futures, option, foreign currency. Part II -- Chapter 33: Property, plant and equipment -- Chapter 34: Government grant -- Chapter 35: Borrowing costs -- Chapter 36: Land and building -- Chapter 37: Machinery: Capital and revenue expenditure -- Chapter 38: Depreciation: Straight line and variable method -- Chapter 39: Depreciation: Sum of years’ digit and declining balance -- Chapter 40: Depletion -- Chapter 41: Revaluation -- Chapter 42: Impairment of assets: Individual asset -- Chapter 43: Impairment of assets: Cash generating unit -- Chapter 44: Intangible assets -- Chapter 45: Identifiable intangible assets: Patent and trademark -- Chapter 46: Identifiable intangible assets: Copyright, franchise, license, customer list -- Chapter 47: Unidentifiable intangible asset: Goodwill -- Chapter 48: Research and development cost.