00977nam a22001457a 4500008004100000020001800041100002300059245009100082260005100173300004700224500002500271520050000296650001700796650001800813170106b        xxu||||| |||| 00| 0 eng d  a9789719919964  aReyes, Virgilio D.  aThe fundamentals in accounting for partnerships and corporations /cVirgilio D. Reyes.  aManila :bGIC Enterprises & Co., Inc.,cc2016.  axii, A-26 pages :billustrations ;c22 cm.  aIncludes appendices.  aContents:Introduction. -- The partnership and the partners. -- Formation of partnership. -- Distribution of net income or net loss. -- Operational transactions between partner and partnership. -- Financial statements. -- Dissolution. -- Liquidation. -- Income tax. -- The corporation and the governing body. -- Issue of par value shares. -- Treasury share. -- Issue of no par value share. -- Retained earnings. Financial statements. -- Earnings per share and book value per share. -- Income tax.  aPartnership.  aCorporations.