Solutions Manual to accompany Concepts and Applications 2009 Edition MA ELENITA BALATBAT CABRERA BBA, MBA, CPA, CMA FORMER: CPA Review Director and Reviewer Professional Review and Training Center, Inc Dean, College of Business Administration Lyceum of the Philippines Professor of Accounting and Finance University of the East St Scholastica’s College De La Salle University Centro Escolar University Far Eastern University Audit Staff SGV and Co., CPAs