Practical accounting 1 CPA examination - Valix, Conrado T. (Manila GIC Enterprises, 2007)
Table of Contents: 1. Balance Sheet -- 2. Income Statement -- 3. Accounting Changes -- 4. Segment and Interim Reporting -- 5. Cash and Cash Equivalents -- 6. Bank Reconciliation -- 7. Accounts Receivable -- 8. Notes and Loans Receivable -- 9. Inventory -- 10. Inventory Valuation -- 11. Gross Profit and Retail Method -- 12. Investments -- 13. Investment in Equity Securities -- 14. Investment in Associate -- 15. Held to Maturity Securities -- 16. Fund and Other Investments -- 17. Derivatives -- 18. Property, Plant and Equipment -- 19. Land, Building and Machinery -- 20. Depreciation -- 21. Depletion -- 22. Revaluation and Impairment -- 23. Intangible Assets -- 24. Research and Development Cost -- 25. Current Liabilities -- 26. Note Payable and Debt Restructure -- 27. Bonds Payable -- 28. Operating Lease and Leaseback -- 29. Finance Lease - Lessee -- 30. Finance Lease - Lessor -- 31. Employee Benefits -- 32. Accounting for Income Tax -- 33. Shareholder's Equity -- 34. Share-Based Compensation -- 35. Retained Earnings -- 36. Book Value and Preference Dividends -- 37. Earnings per Share -- 38. Single Entry -- 39. Cash and Accrual Basis -- 40. Error Correction -- 41. Cash Flow Statement -- 42. Hyperinflation -- Appendix A. Mock CPA Board -- Appendix B. Mock CPA Board.
Keywords: Accounting -- Examinations, questions, etc