01046nam a22001697a 4500 170106b xxu||||| |||| 00| 0 eng d 9789719919964 7422 Reyes, Virgilio D. The fundamentals in accounting for partnerships and corporations / Virgilio D. Reyes. Manila : GIC Enterprises & Co., Inc., c2016. xii, A-26 pages : illustrations ; 22 cm. Includes appendices. Contents: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. 7610 Partnership. 7611 Corporations. ddc BK 5662 5662 0 0 ddc 0 0 Fil Ref SPMT-CAS SPMT-CAS 2017-01-06 0 Fil./338.7/R33 007840 2017-01-06 00:00:00 2017-01-06 BK