000			03813nam a22002417a 4500
003			NU
005			20240812152918.0
008			240812b ph ||||| |||| 00| 0 eng d
020			_a978-971-981-614-0
040			_aNU FAIRVIEW _cNU FAIRVIEW
050			_aHF 5635 B37 2021
245			_aA basic approach to financial accounting : _buser's perspective / _cHerminigilda E. Salendrez [and three others].
250			_aRevised Edition.
260			_aQuezon City : _bC & E Publishing Inc., _cc2021.
300			_a246 pages ; _c26 cm.
504			_aIncludes bibliographical references and index.
505			_a Preface -- Chapter 1: Introduction to Financial Accounting -- What is Financial Accounting? -- GAAP and the Conceptual Framework for Financial Reporting -- Underlying Assumptions -- Financial Statements -- Elements of Financial Statements -- Financial Performance -- Discussion Questions -- Exercises -- Chapter 2: Cash and Cash Equivalents -- What is Cash? -- General Categories of Cash -- Cash Equivalents -- Other Notes -- Internal Control -- Format of Bank Reconciliation Statement (Adjusted Balances Method) -- Discussion Questions -- Exercises -- Chapter 3: Receivables -- What is a Receivable? -- Types of Receivable -- Methods of Estimating Loss on Accounts Receivable (Recording of Doubtful Accounts Expence) -- Present Value Computation Using an Ordinary Calculator ("Short-Cut" Method) -- Financial Statement Presentation -- Receivable Financing -- Discussion Questions -- Exercises -- Chapter 4: Investments in Equity and Debts Instruments -- What is a Financial Instrument? -- Equity Instruments -- Debt Instruments -- Presentation and Analysis -- Discussion Questions -- Exercises -- Chapter 5: Inventories -- Overview -- Classifications of Inventories -- Inventory Record Systems -- Inventory Valuation -- Lower Cost and Net Realizable Value (NRV) -- Discussion Questions -- Exercises -- Chapter 6: Plant Assets and Natural Resources -- Plant Assets -- Recognition and Measurement -- Components of Cost -- Different Modes of Acquiring Plant Assets -- Costs Incurred Subsequent to Acquisition -- Depreciation -- Retirement and Disposals -- Natural Resources -- Depletion -- Presentation -- Discussin Questions -- Exercises -- Chapter 7: Intangible Assets -- Overview -- Recognition and Measurement -- Categories of Intangible Assets -- Research and Development -- Presentation -- Disclosure -- Discussion Questions -- Exercises -- Chapter 8: Liabilities -- Overview -- Recognition -- Measurement or Valuation -- Current Liabilities -- Noncurrent Liabilities -- Presentation and Analysis -- Discussion Questions -- Exrecises -- Chapter 9: Corporation: Organization and Share Capital Transactions -- Overview -- Characteristics of a Corporation -- Forming a Corporation -- Corporate Capital -- Steps in Acquiring Shares of Stock -- Summary of Pro-forma Basic Entries for Share Capital Transactions Under the Memorandum Entry Method -- Issuance of Share Capital -- Subscription Defaults -- Treasury Shares -- Presentation -- Discussion Questions -- Exercises -- Chapter 10: Corporations: Retained Earnings -- Overview -- Composition of Retained Earnings -- Net Income or Loss -- Dividends -- Accounting Entries for Dividends -- Accounting for Dividends on Preference Shares -- Book Value per Share (BVPS) -- Earnings per Share (EPS) -- Discussion Questions -- Exercises -- Chapterr 11: Financial Statements -- Overview -- Statement of Comprehensive Income (SCI) -- Statement of Changes in Equity (SCE) -- Statement of Financial Position (SFP) -- Statement of Cash Flows (SCF) -- Discussion Questions -- Exercises.
650			_aACCOUNTING.
700			_aTubay, Jerwin _eauthor
700			_aParil, Alloysius Joshua _eauthor
700			_aMenaje Jr., Placido M. _eauthor
942			_2lcc _cBK _n0
999			_c5041 _d5041