TY - BOOK AU - Dayag,Antonio J. TI - CPA examination: : practical accounting 2 U1 - 657.076 PY - 2002/// CY - Manila PB - GIC Enterprises KW - Accounting KW - Problems, exercises, etc KW - lcgft N1 - Partnership - formation, operation, dissolution and liquidation; Corporate liquidatio; Revenue recognition - installment sales accounting; Revenue recognition - construction accounting; Revenue recognition - franchise accounting; Home office, branch, and agency accounting; Business combinations - statutory mergers and statutory consolidations; Consolidated financial statements - stock acquisition; Accounting for foreign currency transactions, forward contract (hedging) transactions and foreign currency financial statements translations; Government accounting - general fund; Job order costing - costing of product, service cost allocation. overhea allocation, accounting for scrap, waste, spoilage, and rework; process costing - equivalent units and cost allocation, accounting for normal and abnormal lost units; Joint and by-products; Standard costing; Backflush costing and activity-based costing; Not-for-profit-organizations-hospitals, colleges and universities, voluntary health and welfare organization and other not-for-profit organization ER -