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HOLY ANGEL UNIVERSITY LIBRARY http://www.hau.edu.ph/university_library/ Library Pathfinder Financial Accounting DEFINITIONS Financial accounting Organizing and presenting of an organization s accounts for the internal information of management but particularly for reporting to shareholders. The two basic tools of financial accounting are the balance sheet, showing the company s financial position at a particular point in time, and the profit and loss account, showing the company s performance over the financial year. Another tool of financial accounting can be a funds statement detailing company investment and the source of funds for a particular period. (Singh, S. K. (1997) Dictionary of management. New Delhi: Commonwealth Publishers. Ref 658.003 D554, Reference-Information Section, University Library) Is the field of accountancy concerned with the preparation of financial statements for decision makers, such as stockholders, suppliers, banks, government agencies, owners, and other stakeholders. The fundamental need for financial accounting is to reduce principal-agent problem by measuring and monitoring agents' performance and reporting the results to interested users (Wikipedia: the free Encyclopedia ) BOOKS Reference and Information Section 2nd Floor International Accounting Standards Board (2008) International financial reporting standards (IFRSs) 2008 : including international accounting standards (IASs) and interpretations as approved at 1 January2008 657.30218 In61 Whittington, O Ray (2006) Wiley CPA exam review 2006. Financial accounting and reporting Ref 657.076 W626 Whittington, O Ray (2005) Wiley CPA exam review 2005. Financial accounting and reporting Ref 657.076 W626 Whittington, O. Ray (2010) Wiley CPA exam review 2011 : financial accounting and reporting. Ref 657.076 W626

Filipiniana Section 2nd Floor Accounting Standards Council (2005) Philippine financial reporting standards (PFRS) Fil/Ref 657 P552 CPE Committee, PICPA Metro Manila (2005).PAS/PFRS : 2006 compilation Fil 657. P552 Evangelista, Rosalinda D (2003) A Guide to the use of the statement of financial accounting standards of the Philippines. Fil 657 Ev92 Valencia, Edwin G (2007) Partnership and corporation accounting : concepts, principles, procedures and applications 2 nd ed. Fil 657.92 V152 Valix, Conrado T. (2011) Financial accounting. 2011 Rev ed. Fil 657.48 V173 2011 Valix, Conrado T. (2013) Financial accounting. Volume 2. 2013 revised ed. Fil 657.076 V173 2013 Valix, Conrado T. (2013) Financial accounting. Volume 3. 2013 revised ed. Fil 657.076 V173 2013 Valix, Conrado T. (2013) Financial accounting. Volume 1 first part. 2013 revised ed. Fil 657.076 V173 2013 Valix, Conrado T.(2013) Financial accounting. Volume 1 second part. 2013 revised ed. Fil 657.076 V173 2013 Circulation Section 3rd Floor Alexander, David (2004) Financial accounting: an international introduction 657 Al375 2004 Anthony, Robert N (2004) Rethinking the rules of financial accounting : examining the rules for proper reporting 657.3 An628 Antman, Less (2004) Wiley CPA examination review. Focus notes. Financial accounting and reporting 657.076 An633 2004 Atrill, Peter (2003) Accounting: an introduction 657 Ac172 2003 Baker, Richard E. (2008) Advanced financial accounting 7 th ed. 657.046 Ad244 2008 Baker, Richard E. (2005) Advanced financial accounting 5 th ed. GSL.046 Ad244 2005 Beechy, Thomas H. (2006) Advanced financial accounting. 5 th ed. 657.046 414 2006 Cabrera, Ma. Elenita Balatbat (2006) Financial accounting and reporting: theory and practice 2006 ed. 657 C117 2006 Cabrera, Ma. Elenita Balatbat (2005) Financial accounting and reporting: theory and practice 2005 ed. 657 C117 2005 Cabrera, Ma. Elenita Balatbat (2004) Intermediate financial accounting: theory and practice 2004 ed. 657 C117 2004 v.2 Cabrera, Ma. Elenita Balatbat (2003) Intermediate financial accounting: theory and practice 2003 ed. 657 C117 2003 v.1

Cabrera, Ma. Elenita Balatbat (2003) Intermediate financial accounting: theory and practice 2003 ed. 657 C117 2003 v.2 Chalmers, Keryn (2010) Principles of financial accounting. 2 nd ed. 657 P957 2010 Das, Satyagit (2004) Swaps/financial derivatives: products, pricing, applications and risk management 332.6457 D229 Edmonds, Thomas P. (2013) Fundamental financial accounting concepts. 8 th ed. 657 F981 2013 Edmonds, Thomas P. (2008) Fundamental financial accounting concepts. 6 th ed. 657 F981 2008 Edmonds, Thomas P. (2006) Fundamental financial accounting concepts. 5 th ed. 657 F981 2006 Edward Elgar (2004) Developments in financial reporting by multinationals 657.3 D489 Elliott, Barry (2007) Financial accounting and reporting 11 th ed. 657.48 El46 2007 Elliott, Barry (2006) Financial accounting, reporting and analysis 2 nd ed. 657 El46 2006 Elliott, Barry (2004) Financial accounting and reporting 8 th ed. 657.48 El46 2004 Epstein, Barry J (2005) Wiley IFRS 2005 : interpretation and application of international accounting and financial reporting standards 657.0218 Ep64 Epstein, Barry J (2004) Wiley IAS 2004 : interpretation and application of International Accounting and Financial Reporting Standards 657.0218 Ep64 Financial Accounting Standard Board (2001) Current text 657.0218 Ac172 Folk, Jeannie M. (2005) Instructor's resource manual to accompany financial accounting information for decisions, 3rd ed., John J. Wild. 657 F666 Fraser, Lyn M (2004) Understanding financial statements 657.3 F841 2004 Gillespie, Ian (2004) Principles of financial accounting 657 G478 2004 Gross, Malvern J (2003) Financial and accounting guide for non-for-profit organizations 657.98 G878 2003 Guenther, David A (2005) Financial reporting and analysis 657.3 G927 Hongren, Charles T (2004) Financial accounting 4 th ed. 657.044 F491 2004 Kothari, Jagdish (2006) Financial accounting : an international approach. 657.094 K87 Lander, Guy P (2004) What is Sarbanes-Oxley? 346.73066 L255 Libby, Robert (2009) Financial accounting. 6 th ed. 657 L694 2009 Libby, Robert (2007) Financial accounting. 5 th ed. 657 L694 2007 Libby, Robert (2004) Financial accounting. 4 th ed. 657 L694 2004 McKenzie, Wendy (2003) The Financial Times guide to using and interpreting company accounts 657.3 M157 2003

McMillan, Edward J (2003) No-for-profit accounting, tax and reporting requirements 657.980973 M167 Mulford, Charles W (2005) Creative cashflow reporting and analysis: uncovering sustainable financial performance 658.15244 M956 Needle, Belverd E (2004) Financial accounting. 8 th ed. 657 N375 2004 Neo, Pearl Tan Hock (2008) Advanced financial accounting : an IAS and IFRS approach 657.046 N438 Norton, Curtis L. (2013) Introduction to using financial accounting information. 8 th ed. Cir 657 N883 2013 Owen, Glenn (2003) Excel and Access for accounting 657.02855369 Ow97 Padilla, Nicanor B (2005) Financial accounting theory of accounts: text and reviewer 657 P123 Phillips, Fred (2008) Fundamentals of financial accounting. 2 nd ed. 657 P559 Phillips, Fred (2006) Fundamentals of financial accounting 657 P559 Powers, Belverd (2012) Financial accounting. 11 th ed. TSU In-process Pratt, Jamie (2011) Financial accounting in an economic context. 8 th ed. 657 P915 2011 Pratt, Jamie (2009) Financial accounting in an economic context. 7 th ed. 657 P915 2009 Reeve, James M. (2012) Principles of corporate financial accounting. 11 th ed. 658.15 R331 2012 Reeve, James M. (2012) Principles of financial and managerial accounting 11 th ed. 658.15 R331 2012 Reeve, James M. (2008) Principles of financial and managerial accounting 9 th ed. 658.15 R331 2008 Scott, William R. (2009) Financial accounting theory. 5 th ed. 657.044 Sc431 2009 Spiceland, J. David (2009) Financial accounting. 657.48 Sp754 Stice, Earl (2011) Financial accounting concepts. 11 th ed. TSU In-process Stickney, Clyde P (2004) Financial reporting and statement analysis: strategic perspective 657.3 St854 2004 Tolentino-Baysa, Gloria J (2005) Financial accounting theory 657 T649 2005 Tracy, John A (2004) How to read a financial report : wringing vital signs out of the numbers 657.3 T761 2004 Valencia, Edwin G (2004) Financial accounting 2005-2006 ed. 657 V152 2004 Valix, Conrado T. (2010) Financial accounting. 2010 Rev ed. In-Process TSU Valix, Conrado T. (2009) Financial accounting. Vol 1-3 2009 rev. ed. 657 V173 2009 Valix, Conrado T. (2008) Financial accounting. 2008 rev. ed. 657 V173 2008

Valix, Conrado T (2007) Financial accounting 2007 ed. 657 V173 2007 Valix, Conrado T (2006) Financial accounting rev. ed. 657 V173 2006 Valix, Conrado T (2005) Financial accounting rev. ed. 657 V173 2005 Valix, Conrado T (2004) Financial accounting 2004 ed. 657 V173 2004 Van Greuning, Hennie (2005) International financial reporting standards : a practical guide 657.0218 V217 2005 Wallace, Wanda A (2003) Mastery of the financial accounting research (FARS) through cases 657.028555 W195 Warren, Carl (2012) Corporate financial accounting. 11 th ed. TSU In-process Warren, Carl S (2005) Financial and managerial accounting 657 W287 2005 Weetman, Pauline (2003) Financial and management accounting: an introduction 657 W398 2003 Weygandt, Jerry J. (2011) Financial accounting. IFRS ed. 657 W547 Weygandt, Jerry J. (2009) Hospitality financial accounting. 2 nd ed. 657.836 H828 2009 Weygandt, Jerry J. (2005) Hospitality financial accounting. 657.836 H828 White, Gerald I (2003) The Analysis and use of financial statements 657.3 W584 2003 Wild, John J. (2009) Principles of financial accounting. 19 th ed. 657 W668 2009 Wild, John J. (2007) Financial accounting fundamentals. 2007 ed. 657 W668 2007 Wild, John J. (2005) Financial accounting information for decisions 657 W668 2005 Wild, John J (2005) Instructor's resource manual to accompany financial accounting information for decisions 657.22 W668 2005 Wild, John J (2004) Financial statement analysis 657.3 W668 2004 Wild, John J (2003) Financial accounting: information for decisions 2 nd ed. 657 W668 2003 Williams, Jan R. (2010) Financial accounting. 14 th ed. 657 F491 2010 Williams, Jan R. (2006) Financial accounting. 12 th ed. 657 F491 2006 Williams, Jan R (2008) Financial & managerial accounting: the basis for business decisions 14 th ed. 657 W724 2008 Williams, Jan R (2005) Financial & managerial accounting: the basis for business decisions 13 th ed. 657 W724 2005

Graduate School Library 2 nd Floor Estrada, Roma Santa R (2005) Using asset turnover and profit margin to forecast changes in profitability : evidence for Philippine companies 658.155 Es82 JOURNAL ARTICLES Periodicals Section 2nd Floor Accounting standards board FRS 25 financial Instruments : disclosure and presentation December 2004 Accountancy Journal pp. 88-105 Mr 05 Accounting standards board : amendment to financial reporting standard Accountancy Journal pp. 86-108 Ja 05 Accounting standards board FRS(IAS 29) financial... Accountancy Journal pp.98-101 F 05 As easy as ABC J.H.Anthony Issues in Accounting Education pp. 359-361 Vol. 19 (3) Ag. 04 Financial futures L.Meall Accountancy Journal pp. 66-68 Mr 05 Financial reporting standard for smaller Accounting Journal pp.81-89 Je 05 Helecom Communication: considering fraud risk on an engagement before... M.Erickson [et al] Accounting Review pp.387-408 Vol. 79 (92) Ap 04 How much will frms pay for earnings that... M.Erickson...[et al] Accounting Review pp. 387-408. 79 (2) Apl 04 IASB : financial instrument Accounting Journal p.84 Jl 05 IASB : financial instrument Accounting Journal p.84 Jl 05 Litigation risk and the financial reporting... I.K.Khurana,K.K.Raman Accounting Review pp. 473-495 Vol. 79 (2) Ap 04 Lucent loses its luster: : accounting for investments turned bad T.P.gordon and M.S.Niles Issues in Accounting Education pp.183-193 Vol.20 (2) My 05 New financial services. : An industry accounting and auditing guide. Accountancy Journal p.61 Vol. 132 (1324) D 03 Pets.com,Inc: : assesing financial performance and risks... J.M.Coulter and T.J.Vogel Issues in Accounting Education pp.567-582 Vol. 19 (4) N 04 Reporting earnings at summer technology... M.Kohlbeck Issues in Accounting Education pp 195-212 Vol. 20 (2) My 05 Reporting standard 1 : operatingand financial review... Accountancy Journal pp. 93-97 Jl 05 The effects of accelerated revenue recognition... : evidence from SEC staff accounting

bulletin J.Altamuro..[et al..] Accounting Review pp.373-401 Vol. 80 (2) Ap 05 The financial numbers game: : detecting creative accounting practices J.L.Reimers Accounting Review pp.1019-1021 Vol. 77 (4) O 02 The value relevance and reliability of brand... S.Kallapur,S.Y.S.Kwan Accounting Review pp. 151-172 Vol. 79 (1) Ja 04 The value relevance of financial statements... J.R.M.Hand Accounting Review pp. 613-648 Vol. 80 (2) Ap 05 AUDIO-VISUAL MATERIAL Audio-Visual Center 2nd Floor Interactive cases in financial analysis [CD-ROM] by Jamie Pratt (2000) 657.48 P915 ELECTRONIC JOURNALS Accessible thru HAU Library Webpage Proquest 5000 Financial Management Healthcare Financial Management International Journal of Accounting and Financial Reporting Journal of Public Budgeting, Accounting & Financial Management Petroleum Accounting and Financial Management Journal INTERNET RESOURCES Multimedia and Internet Workstation 2 nd and 3 rd Floor, University Library Financial Accounting from Quick MBA www.quickmba.com/accounting/fin/ [Retrieved January 15, 2014] QuickMBA is an online knowledge resource for business administration. Our goal is to help you to quickly find the business knowledge you need, when you need it, wherever you may be. Topics are presented as frameworks and summaries in the various subjects of business administration, as taught in the world's top MBA programs.

Financial Accounting University of Washington www.washington.edu/admin/finacct/office/ [Retrieved January 15, 2014] University of Washington site for Financial accounting documents and text. Financial Accounting Standard board http://www.fasb.org/home [Retrieved January 15, 2014] The mission of the FASB is to establish and improve standards of financial accounting and reporting for the guidance and education of the public, including issuers, auditors, and users of financial information. Compiled by: Reference and Information Section 2nd Floor, University Library Tel Nos. 888-8691 loc. 1458 January 15, 2014