000			02350nam a2200313Ia 4500
001			328757
003			0000000000
005			20210120102036.0
008			150406n 000 0 eng d
020			_a9786214160051
040			_erda
050			_aHF 5635 _b.V238 2016 v.3
100			_aValix, Conrado T. _934436
245		0	_aFinancial accounting / _cConrado T. Valix, Jose F. Peralta, Christian Aris M. Valix.
264			_aManila, Philippines : _bGIC Enterprises & Co., _c2016
300			_a2 volumes _c22 cm.
336			_atext _2rdacontent
337			_aunmediated _2rdamedia
338			_avolume _2rdacarrier
520			_aThis volume is written to conform with the undergraduate course syllabus for Financial Accounting Part III as promulgated by the Commission on Higher Education through the recommendation of the Board of Accountancy. This book is the culmination of the Financial Accounting cluster. It is designed to cover the preparation of statement of financial position, income statement, statement of comprehensive income, statement of changes in equity, statement of cash flows and notes to financial statements. The book also covers single entry, cash and accrual basis of accounting, error correction, accounting changes, noncurrent asset held for sale, discounted operation, interim financial reporting, segment reporting, hyperinflation and current cost accounting. In addition, the book includes the discussion and illustration of the Philippine Financial Reporting Standards for Small and Medium-sized Entities or PFRS for SMEs as compared with full PFRS. Moreover, the book is prepared in accordance with amended Philippine standards, amended International Accounting Standards and current International Financial Reporting Standards or IFRS. The International Accounting Standards or IAS is now known as International Financial Reporting Standards. - From the Preface of the Book.
650			_aAccounting.
700			_aPeralta, Jose F. _934438
700			_aValix, Christian Aris M.
942			_cFIL
999			_c18182 _d18182