The fundamentals in accounting for partnerships and corporations / Virgilio D. Reyes.
Material type:
TextPublication details: Manila : GIC Enterprises & Co., Inc., c2016.Description: xii, A-26 pages : illustrations ; 22 cmISBN: - 9789719919964
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DSSC LEARNING RESOURCE CENTER | Filipiniana Reference | Fil./338.7/R33 (Browse shelf(Opens below)) | Available | 007840 |
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.
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