Intermediate Accounting, Volume One is a 2020 Philippine accounting textbook associated with Conrado T. Valix, Jose F. Peralta, and Christian Aris M. Valix. It is described as a 982-page volume published in Manila by GIC Enterprises & Co., Inc. If you are looking for a copy, check that the listing or book itself identifies Volume One and the 2020 edition: catalog records disagree on the ISBN.
What is this book?
Intermediate Accounting: Volume 1 is a textbook for undergraduate accounting study in the Philippines. Phinma-Araullo University Library catalogs the 2020 edition under Conrado T. Valix, Jose F. Peralta, and Christian Aris M. Valix, published in Manila by GIC Enterprises & Co., Inc., and records 982 pages. Divine Word College of Legazpi Library gives the same year, publisher, and page count for its Volume 1 record. Phinma-Araullo University Library catalog Divine Word College of Legazpi Library catalog
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What topics does Volume One cover?
A chapter-one document attributed to the authors and publisher says the book is aligned with the Philippine Commission on Higher Education undergraduate Intermediate Accounting I syllabus. Its listed subjects include:
- Cash and cash equivalents
- Accounts, notes, and loan receivables
- Inventories
- Investments and financial assets
- Property, plant, and equipment, including depreciation and revaluation
- Wasting assets and depletion
- Intangible assets and research and development cost
- Impairment of assets
The document describes the problems and multiple-choice questions as drawing on Philippine CPA licensure examinations, adapted AICPA examinations, adapted textbook problems, and author-created problems illustrating Philippine standards and IFRS. That is the book document’s description of its exercises, not an independent assessment of them. Chapter-one document attributed to the authors and publisher
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Which ISBN should you use?
The available catalog records do not agree, so neither identifier can be treated as definitive without checking the actual copy:
| Record | ISBN shown |
|---|---|
| Phinma-Araullo University Library catalog | 9786214160877 |
| Divine Word College of Legazpi Library catalog | 9786214160871 |
| Chapter-one document attributed to the book | 978-621-416-087-7 |
Before ordering, compare the ISBN printed on the book or shown in the seller’s listing with the volume number and year. A separate 2020 Valix catalog record at Jose Maria College lists a 878-page work and ISBN 978-621-416-091-4, but it does not establish that the book is Volume One; do not use it to identify this volume. Jose Maria College catalog record
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How to check a listing before buying
- Confirm that the item is Intermediate Accounting, Volume One (or Volume 1), rather than another volume.
- Check that it is the 2020 edition, not a different year. A 2024 Volume One also appears in search results; the available listing evidence does not establish that its contents match the 2020 edition.
- Compare the ISBN on the actual item or seller listing with the catalog discrepancy above. Treat the ISBN as a cross-check, not a substitute for confirming the title and edition.
- Check the authors or contributors and publisher: Valix, Peralta, and Valix are named in a catalog record, and GIC Enterprises & Co., Inc. is identified as publisher.
- If it is for a class, follow the instructor’s required edition and volume even if another edition is easier to find.
Where can you buy the 2020 edition?
No current seller inventory, price, or verified marketplace listing is established here. Search using the exact phrasing Intermediate Accounting Volume One 2020 Valix, then verify the volume, year, and ISBN against the seller’s actual item before purchasing.
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