TY - BOOK AU - Reyes, Virgilio D. TI - The fundamentals in accounting for partnerships and corporations SN - 9789719919964 PY - 2016/// CY - Manila PB - GIC Enterprises & Co., Inc. KW - Partnership KW - Corporations N1 - Includes appendices N2 - 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 ER -