: Accounts receivable, notes receivable, and receivable financing.

Valix, E. (2022). Intermediate Accounting 1. PDF edition.

Based on syllabi and summaries of the 2022 edition, the book is structured around the following key areas:

: Acquisition, depreciation, and subsequent measurement.

: Topics include property, plant, and equipment (PPE), government grants, borrowing costs, land and building costs, and specialized areas like depletion (wasting assets) and asset revaluation. Key Features of the 2022 Edition Alignment with Standards

Covers core topics typically in Intermediate Accounting 1 (financial accounting for assets, liabilities, equity, revenue recognition, basic financial statements). Assumption: Valix (2022) follows standard Philippine/IFRS-aligned syllabus; where jurisdiction matters, IFRS-based treatment is used.