– Practical Financial Accounting (Volumes 1 & 2) by Valix, Peralta, and Valix is a copyrighted textbook widely used in Philippine accounting education. Sharing or seeking unauthorized PDF copies (scans or pirated versions) violates copyright laws. I cannot provide direct links to copyrighted PDFs.

: Basic and diluted EPS calculations. Specialized Accounting :

With her Valix textbook as a guide, Emily makes the necessary adjustments to the financial records and updates the COGS account. She prepares a corrected income statement and balance sheet, which show a more accurate picture of the company's financial performance.