Professional Documents
Culture Documents
DEPARTMENT OF ACCOUNTANCY
Dear All:
TOPICS DATE
Cash and Cash Equivalents Block 1 – 03-02-2020
Bank Reconciliation Block 2 – 03-02-2020
Proof of Cash
Accounts receivable
Estimation of Doubtful Accounts Notes receivable
Loan receivable
Receivable Financing (Pledge, Assignment and Factoring) Block 1 and Block 2
Receivable Financing (Discounting of Note Receivable) 03-05-2020
Inventories
Inventory Cost Flow
Lower of Cost and Net Realizable Value
Gross Profit Method
Retail Inventory Method
Financial Asset at Fair Value Block 1 – 03-06-2020
Investment in Equity Securities (Dividends, Share Split and Share Rights) Block 2 – 03-05-2020
Investment in Associate (Basic Principles)
Investment in Associate (Other Accounting Issues)
Financial Asset at Amortized Cost
Effective interest method (Amortized Cost, FVOCI & FVPL)
Reclassification of Financial Asset
Subject Instructor