MAY 10, 2020

MAS

TOPIC PAGES STATUS

Basic Framework of Management Accounting
Costs in Management Accounting
CVP Analysis
Standard Costing and Variable Costing
Financial Planning and Budgets
ABC Costing and Management
Strategic Cost Management
Concepts and Techniques for Performance Measurement
Concepts and Techniques for Decision Making
Financial Statement Analysis
Working Capital Finance
Capital Structure and Long Term Financing Decision
Capital Budgeting
MAY 10, 2020

AUDITING

TOPIC : Aud Theory PAGES STATUS

Audit Overview
Professional Standards
The Auditor’s Responsibility
Audit Process- Accepting Engagement
Audit Planning
Consideration of Internal Control
Performing Substantive Tests
Audit Sampling
Completing the Audit
Audit Reports
Assurance and Related Services
Code of Ethics
TOPIC: Aud Probs
Audit of Cash & Cash Equivalents
Audit of Receivables
Audit of Inventories
Audit of Investments
Audit of PPE
Audit of Prepayments and Intangibles
Audit of Liabilities
Audit of SHE
Audit of Other Income Statement Items
Accounting Changes and Correction of Errors
Statement of Cash Flows
MAY 17, 2020

TAX

TOPIC PAGES STATUS

Fundamental topics in Taxation
Individual Taxpayer
Co-Ownership, Estates and Trusts
Corporations
Partnerships
Gross Income
Deductions from Gross Income
Estate Tax
Donor’s Tax
Other Percentage Taxes
VAT
Remedies
Senior Citizens and PWDs
Barangay Micro Business Enterprise
Documentary Stamp Tax
PEZA and BOI Registered Entities
Local Taxation
PERA
Special Topics
MAY 17, 2020

RFBT

TOPIC PAGES STATUS

Obligations
Contracts
Sales
Negotiable Instruments
Partnerships
Corporations
Special Laws
MAY 18, 2020

FAR

TOPIC PAGES STATUS

Statement of Financial Position
Notes to F/S
Statement of Comprehensive Income
Noncurrent Asset Held for Sale
Discontinued Operation
Change in Accounting Policy
Change in Accounting Estimate
Prior Period Errors
Operating Segment
Interim Reporting
Cash and Cash Equivalents
Bank Reconciliation
Proof of Cash
Accounts Receivable
Estimation of Doubtful Accounts
Assignment and Factoring
Discounting of Notes Receivable
Notes Receivable
Loan Receivable
Impairment of Loan
Inventory
Inventory Cost Flow
Relative Sales Price Method
LCNRV
Gross Profit Method
Retail Method
Biological Assets
Financial Asset FVPL and FVOCI
Investment in Debt Securities
Investment in Associate
Financial Asset at Amortized Cost
Investment Property
Fund and other Investments
Derivatives
Acquisition by Exchange
Government Grant
Land and Building
Machinery and Capital Expenditure
Borrowing Cost
Depreciation
Depletion
Revaluation
Impairment of Asset
Intangible Assets
Goodwill
Leasehold and Leasehold Improvement
Research and Development Cost
Computer Software
Premium Liability
Warranty Liability
Deferred Revenue
Provision and Contingent Liability
Note Payable
Debt Restructure
Bonds Payable
Effective Interest Method
Lessee Accounting
Lease Liability
Operating Lease - Lessor
Salestype Lease - Lessor
Sale and Leaseback
Post-Employment Benefits
PBO and other Employee Benefits
Accounting for Income Tax
SHE
Retained Earnings
Quasi-Reorganization
Share Options
Share Appreciation Rights
Basic Earnings per Share
Diluted Earnings per Share
Single Entry
Cash Basis
Accrual Basis
Error Correction
Cash Flow - Operating
Cash Flos - Investing and Financing
SMEs
MAY 18, 2020

AFAR

TOPIC PAGES STATUS

Partnership
Corporate Liquidation
Joint Arrangement
Long Term Construction Contract
Franchise Accounting
PFRS 15
Home Branch Accounting & Agency
Bus Comm - Net Asset Acquisition
Bus Comm - Stock Acquisition
Intercompany Transactions
ForEx - Import and Export
ForEx - Speculation
ForEx - Forward Contract
ForEx - Hedging and Derivatives
ForEx - Option Contact
ForEx - Exposed Asset and Exposed Liability Position
Non-Profit Organization
Government Accounting
Job Order Costing - with spoilage and rework
Process Costing