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  <titleInfo>
    <title>Financial accounting</title>
  </titleInfo>
  <name type="personal">
    <namePart>Valix, Conrado T.</namePart>
    <role>
      <roleTerm authority="marcrelator" type="text">creator</roleTerm>
    </role>
  </name>
  <name type="personal">
    <namePart>Peralta, Jose F.</namePart>
  </name>
  <name type="personal">
    <namePart>Valix, Christian Aris M.</namePart>
  </name>
  <typeOfResource>text</typeOfResource>
  <originInfo>
    <place>
      <placeTerm type="code" authority="marccountry">xxu</placeTerm>
    </place>
    <place>
      <placeTerm type="text">Manila</placeTerm>
    </place>
    <publisher>GIC Enterprises &amp; Co., Inc.</publisher>
    <dateIssued>c2016</dateIssued>
    <edition>Volume two</edition>
    <issuance>monographic</issuance>
  </originInfo>
  <language>
    <languageTerm authority="iso639-2b" type="code">eng</languageTerm>
  </language>
  <physicalDescription>
    <form authority="marcform">print</form>
    <extent>1108 pages : illustrations ; 22 cm.</extent>
  </physicalDescription>
  <abstract>Contents: Liabilities. -- Premium and warranty liability. -- Accrued liabilities and deferred revenue. -- Provision and contingent liability. -- Bonds payable. -- Effective interest method. -- Compound financial instrument. -- Note payable. -- Debt restructure. -- Operating lease. -- Finance lease- lessee. -- Direct financing lease- lessor. -- Sales type lease- lessor. -- Sale and leaseback. -- Accounting for income tax. -- postemployment benefits. -- Other employee benefits. -- Shareholders' equity. -- Retained earnings dividends. -- Retained earnings appropriation and quasi-reorganization. -- Share-based compensation share options. -- Share-based compensation share appreciation right. -- Book value per share. -- Basic earnings per share. -- Diluted earnings per share. -- Diluted earnings per share multiple choice problems. </abstract>
  <note type="statement of responsibility">Conrado T. Valix, Jose F. Peralta and Christian Aris M. Valix.</note>
  <subject>
    <topic>Accounting</topic>
  </subject>
  <subject>
    <topic>Finance</topic>
    <topic>Accounting</topic>
  </subject>
  <identifier type="isbn">9789719919971</identifier>
  <recordInfo>
    <recordCreationDate encoding="marc">161228</recordCreationDate>
  </recordInfo>
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