000 | 03813nam a22002417a 4500 | ||
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003 | NU | ||
005 | 20240812152918.0 | ||
008 | 240812b ph ||||| |||| 00| 0 eng d | ||
020 | _a978-971-981-614-0 | ||
040 |
_aNU FAIRVIEW _cNU FAIRVIEW |
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050 | _aHF 5635 B37 2021 | ||
245 |
_aA basic approach to financial accounting : _buser's perspective / _cHerminigilda E. Salendrez [and three others]. |
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250 | _aRevised Edition. | ||
260 |
_aQuezon City : _bC & E Publishing Inc., _cc2021. |
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300 |
_a246 pages ; _c26 cm. |
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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 |
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700 |
_aParil, Alloysius Joshua _eauthor |
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700 |
_aMenaje Jr., Placido M. _eauthor |
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942 |
_2lcc _cBK _n0 |
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999 |
_c5041 _d5041 |