TY - BOOK AU - Valix, Conrado T. AU - Valix, Christian Aris M. TI - Theory of accounts SN - 9789719919162 v.1;9789719919193 v.2 AV - HF 5661 .V238t 2012 PY - 2012/// CY - Manila PB - GIC Enterprises KW - Accounting KW - sears N1 - Includes SMEs.--Cover N2 - This book serves as a reviewer in "theory of accounts" in the Philippine CPA Licensure Examinations which is based on the Conceptual Framework for Financial Reporting, Philippine Accounting Standards or PAS and Philippine Financial Reporting Standards or PFRS ER -