TY - BOOK AU - Valix, Conrado T. TI - Intermediate accounting: 2022 edition SN - 978-621-416-130-0 AV - FIL HF 5635 .V35 2022 c.3 PY - 2022/// CY - Manila PB - GIC enterepreises & co., inc KW - ACCOUNTING N1 - Chapter 1. Cash and cash equivalents -- Chapter 2. Bank reconciliation -- Chapter 3. Proof of cash -- Chapter 4. Accounts receivable -- Chapter 5. Estimation of doubtful accounts -- Chapter 6. Notes receivable -- Chapter 7. Loan receivable -- Chapter 8. Receivable financing pledge, assignment and factoring -- Chapter 9. Recievable fiancing discounting of note receivable -- Chapter 10. Inventories -- Chapter 11. Inventory cost flow -- Chapter 12. Lower of cost and net realizable value -- Chapter 13. Gross profit method -- Chapter 14. Retail inventory method -- Chapter 15. Financial asset at fair value -- Chapter 16. Equity investments dividends, share split and share right -- Chapter 17. Investment in associate basic orinciples -- Chapter 18. Investment in associate other accounting issues -- Chapter 19. Financial asset at amortized cost bond investment -- Chapter 20 effective interestmethod amortized cost, FVOCI and FVPL -- Chapter 21. Reclassification of financial asset -- Chapter 22. Reclassification of financial asset -- Chapter 22. Investment property cash surrender value Chapter 23. Property, plant and equipment -- Chapter 24. Government grant -- Chapter 25. Borrowing costs -- Chapter 26. Land and building -- Chapter 27. Machinery -- Chapter 28. Ddepreciatio0n -- Chapter 29.. Depreciation -- Chapter 30. Depletion -- Chapter 31. Revaluation -- Chapter 32. Impairment of assets -- Chapter 3.. Intangible assets goodwill -- Chapter 34. Indentifiable intangible assets -- Chapter 35. Research and development cost computer software ER -