Practical financial accounting (volume 2) / Conrado T. Valix, Christian Aris M. Valix

Chapter 1. Premium liability -- 2. Warranty liability -- 3. Deferred revenue -- 4. Accrued liabilities -- 5. Provision and contingent liability -- 6. Note payable -- 7. Debt restructure -- 8. Bonds payable -- 9. Effective interest method -- 10. Compound financial instrument -- 11. Lessee accounting -- 12. Lease liability -- 13. Remeasurement of lease liability -- 14. Operating lease - lessor -- 15. Sales type lease- lessor -- 16. Direct financing lease - lessor -- 17. Sale and leaseback -- 18. Postemployment benefits -- 19. Projected benefit obligation fair value of plan assets prepaid/accrued benefit cost -- 20. Other employee benefits -- 21. Accounting for income tax -- 22. Deferred tax asset liability -- 23. Comprehensive income tax -- 24. Shareholders' equity -- 25. Shareholders' equity: treasury shares, outstanding shares, share split -- 26. Retained earnings -- 27. Appropriation and quasi-reorganization -- 28. Share-based compensation: share options -- 29. Share-based compensation: share appreciation rights -- 30. Book value and preference dividends -- 31. Basic earnings per share: simple problems -- 32. Basic earnings per share: average shares -- 33. Diluted earnings per share: convertible preference share, convertible bonds payable -- 34. Diluted earnings per share: share options -- 35. Diluted earnings per share: multiple potential ordinary shares -- 36. Single entry: basic problems -- 37. Single entry: Comprehensive problems -- 38. Cash basis -- 39. Accrual basis: basic problems -- 40. Accrual basis: comprehensive problems -- 41. Error correction: basic problems -- 42. Error correction: comprehensive problems -- 43. Cashflow: operating -- 44. Cashflow: investing and financing -- 45. Cashflow: direct method -- 46. Cashflow: comprehensive -- 47. Hyperinflation -- 48. Current cost accounting -- 49. SMEs-financial statements -- 50. SMEs- recognition and measurement.