CPA examination : practical financial accounting, volume one [and] two / Conrado T. Valix, Christian Aris M. Valix.

"Includes SMEs"--Front cover, vol. 2

[volume 1] Chapter 1: Statement of financial position: Basic problems -- Chapter 2: Statement of financial position: Comprehensive problems -- Chapter 3: Notes to financial statements -- Chapter 4: Statement of comprehensive income: Cost of goods sold and operating expenses -- Chapter 5: Statement of comprehensive income: Net income and comprehensive income -- Chapter 6: Noncurrent asset held for sale -- Chapter 7: Discontinued operation -- Chapter 8: Change in accounting policy -- Chapter 9: Change in accounting estimate -- Chapter 10: Prior period errors -- Chapter 11: Operating segment -- Chapter 12: Interim reporting -- Chapter 13: Cash and cash equivalents: Basic problems -- Chapter 14: Cash and cash equivalents: Comprehensive problems -- Chapter 15: Bank reconciliation: Basic problems -- Chapter 16: Bank reconciliation: Comprehensive problems -- Chapter 17: Proof of cash -- Chapter 18: Accounts receivable -- Chapter 19: Estimation of doubtful accounts: Basic problems -- Chapter 20: Estimation of doubtful accounts: Comprehensive problems -- Chapter 21: Assignment and factoring -- Chapter 22: Discounting of note receivable -- Chapter 23: Notes receivable -- Chapter 24: Loan receivable -- Chapter 25: Impairment of loan -- Chapter 26: Inventory: Basic problems --Chapter 27: Inventory inclusion -- Chapter 28: Sales revenue -- Chapter 29: Inventory cost flow: FIFO and average method -- Chapter 30: Relative sales price method -- Chapter 31: Lower of cost and net realizable value -- Chapter 32: Gross profit method: Basic problems -- Chapter 33: Gross profit method: Comprehensive problems -- Chapter 34: Retail method -- Chapter 35: Biological assets -- Chapter 36: Financial asset at fair value: Measurement - FVPL and FVOCI -- Chapter 37: Investment in equity securities: Dividend, share split and stock right -- Chapter 38: Investment in associate: Basic problems -- Chapter 39: Investment in associate: Comprehensive problems -- Chapter 40: Financial asset at amortized cost: Bond investment -- Chapter 41: Market price bonds -- Chapter 42: Bond investment - FVOCI: Fair value option -- Chapter 43: Reclassification of financial asset -- Chapter 44: Investment property -- Chapter 45: Fund and other investments -- Chapter 46: Derivatives: Interest rate swap -- Chapter 47: Derivatives: Forward, futures, option, foreign currency -- Chapter 48: Property, plant and equipment: Acquisition cost -- Chapter 49: Acquisition by exchange -- Chapter 50: Government grant -- Chapter 51: Land and building: Basic problems -- Chapter 52: Land and building: Comprehensive problems -- Chapter 53: Machinery and capital expenditure -- Chapter 54: Borrowing cost -- Chapter 55: Depreciation: Straight line and variable method -- Chapter 56: Depreciation: Sum of years’ digits and declining balance -- Chapter 57: Depreciation: Change in useful life and method -- Chapter 58: Depletion: Basic problems -- Chapter 59: Depletion: Comprehensive problems -- Chapter 60: Revaluation -- Chapter 61: Impairment of asset: Individual asset -- Chapter 62: Impairment of asset: cash generating unit -- Chapter 63: Reversal of impairment -- Chapter 64: Intangible assets -- Chapter 65: Goodwill -- Chapter 66: Leasehold improvement -- Chapter 67: Research and development cost -- Chapter 68: Computer software.

[volume 2]: Chapter 1 Premium liability -- Chapter 2 Warranty liability -- Chapter 3 Deferred revenue -- Chapter 4 Accrued liabilities: bones computation -- Chapter 5 Provision and contingent liability -- Chapter 6 Note payable: refinancing and fair value option -- Chapter 7 Debt restructure -- Chapter 8 Bonds payable: fair value option Chapter 9 Effective interest method: market price of bonds -- Chapter 10 Compound financial instrument -- Chapter 11 Lessee accounting -- Chapter 12 Right of use asset -- Chapter 13 Lease liability -- Chapter 14 Operating lease – lessor -- Chapter 15 Sales type lease – lessor -- Chapter 16 Direct financing lease – lessor -- Chapter 17 Sale and leaseback -- Chapter 18 Postemployment benefits -- Chapter 19 Projected benefit obligation fair value of plan assets prepaid/accrued benefit cost -- Chapter 20 Other employee benefits -- Chapter 21 Accounting for income tax: basic problems -- Chapter 22 Deferred tax asset and liability -- Chapter 23 Comprehensive income tax -- Chapter 24 Shareholders’ equity -- Chapter 25 Shareholders’ equity: treasury shares, outstanding shares, share split -- Chapter 26 Retained earnings -- Chapter 27 Appropriation and quasi-reorganization -- Chapter 28 Share-based compensation: share options -- Chapter 29 Share-based compensation: share appreciation rights -- Chapter 30 Book blue and preference dividends -- Chapter 31 Basic earnings per share: simple problems -- Chapter 32 Basic earnings per share: average shares -- Chapter 33 Diluted earnings per share: convertible preference share: convertible bonds payable -- Chapter 34 Diluted earnings per share: share options -- Chapter 35 Diluted earnings per share: multiple potential ordinary shares -- Chapter 36 Single entry: basic problems -- Chapter 37 Single entry: comprehensive problems -- Chapter 38 Cash basis -- Chapter 39 Accrual basis: basic problems -- Chapter 40 Accrual basis: comprehensive problems -- Chapter 41 Error correction: basic problems -- Chapter 42 Error correction: comprehensive problems -- Chapter 43 Cash flow – operating -- Chapter 44 Cash flow – investing and financing -- Chapter 45 Cash flow – comprehensive -- Chapter 46 Cash flow – complex problems -- Chapter 47 Hyperinflation --Chapter 48 Current cost accounting -- Chapter 49 SMEs – financial statements -- Chapter 50 SMEs recognition and measurement.

Fund 164 Great Books Trading Purchased 09/10/2019 77696 NEJ PHP 720.00 volume 1 2019-08-621 2019-1-0508

Fund 164 Great Books Trading Purchased 09/10/2019 77697 NEJ PHP 720.00 volume 2 2019-08-621 2019-1-0508