4 1

ADVANCED FINANCIAL ACCOUNTING & REPORTING

Number Date Date
TOPIC of Hours Started Ended Number Date Date
Joint Arrangements 6 TOPIC of Hours Started Ended
Joint operations 2 ( New) Revenue from contracts
Joint venture 2 with customers 10
SME 2 Five Steps Model Framework 4
Other revenue recognition
Insurance Contracts 2 issues 4
Build, Operate and Transfer 2 FS presentation 2

TOTAL HOURS 160 Partnership Accounting 25

Formation 6
Operations 6
Dissolution and changes in
ownership 6
Liquidation 7

Instalment sales 6

Franchise accounting 4
Determination of revenue, costs
and gross profit 2
FS presentation 2

Construction accounting 8
Determination of revenue, costs
and profit 3
Gross amount due from/to
customers 3
FS presentation 2
 2 3

Taxation
Number Date Date Number Date Date
TOPIC of Hours Started Ended TOPIC of Hours Started Ended
Home Office & Branch Foreign Currency Transactions 32
Accounting 7 and Translations
Transactions on the books of Without hedging activities 8
head office and branch 1 Hedging activities 8
Reconciliation of reciprocal Translation from functional
accounts 1 currency to presentation currency 8
Preparation of individual and Remeasurement from a foreign
combined FS 1 currency to the functional
Special procedures in home currency 8
office and branch operations 1 Not for Profit Organizations 2
Accounting for agency Voluntary health and welfare
transactions 2 organizations .5
Hospitals and other health
Business Combination 16 organizations .5
College and universities .5
Separate FS 16 Other non profit organizations .5
Investment in subsidiary 8
FS presentation 8 Government Accounting 8
Consolidated FS 16 Concepts in government
Date of Acquisition accounting 2
Budget process 2
Subsequent to Acquisition Journal entries 4
Intercompany Profit Transactions
- Inventories Corporate Liquidation 4
Intercompany Profit Transactions Statement of affairs 1
- Plant Assets Statement of deficiency 1
Intercompany Profit Transactions Statement of realization and
- Bonds liquidation 1
Changes in Ownership Interests Order of priority of claims 1
Indirect and Mutual Holdings
Subsidiary Preferred Stock,
Consolidated EPS and