TOPICS PRINTED MATERIALS DATE DISCUSSED
Obligations ü
Contracts ü
Partnership
Sales
Credit Transactions
Negotiable Instruments
Partnership
Corporations
Cooperative
PDIC Law
STUDY PROGRESS
TOPICS PRINTED MATERIALS
Overview of Auditing
Financial Statement Assertions
Auditing Procedures on Audit of Shareholders’ Equity
AUDIT of SHAREHOLDERS’ EQUITY ü
AUDIT OF LIABILITIES and Audit Procedures ü
Summary Exam on Audit of Liabilities & Shareholders’ Equity
Audit of Property, Plant and Equipment & Audit Procedures`` ü
Audit of Intangibles & Audit Procedures ü
Audit of Investments & Audit Procedures
Audit of Inventories & Audit Procedures
Audit of Receivables & Audit Procedures
Summary Exam of Audit of Asset Accounts (Except Audit of Cash)
Audit of CASH & Audit Procedures
Summary Exam on Audit of Cash and
DATE DISCUSSED STUDY PROGRESS
Topics PRINTED MATERIALS
Principles of Taxation ü
Nature, scope and classification ü
Tax Remedies
a. Remedies of Government ?
b. Remedies of Taxpayers ?
c. Expanded Jurisdiction of the CTA ?
Income Tax
INDIVIDUAL ü
CORPO ü
PARTNERSHIP/VENTURE ü
a. Taxpayer and Tax Base
b. Gross Income ü
c. Deductions from gross Income ü
d. Accounting Periods
e. Tax returns and filing
f. Withholding Tax
g. Compliance
Transfer Tax
a. Estate Tax
b. Donor’s Tax
9 9 Midterm Examination:
Value Added Tax and Percentage Tax
a. Value Added Tax
1. Output Tax
2. Input Tax
3. Tax Credits
4. Compliance
b. Percentage Tax
1. Tax Base and tax rates
2. Compliance
Excise Tax
a. Description
b. Analyzation
c. Computation
Documentary Stamp Tax
a. Description
b. Analyzation
c. Computation
Taxation under Local government code
a. Scope and types
b. Tax Base and rates
c. Compliance
Preferential Taxation
DATE DISCUSSED STUDY PROGRESS
SEPT. 15, 2020
SEPT. 15, 2020
TOPICS PRINTED MATERIALS
RA 9298 ü
Fundamental Principles of Assurance ü
Introduction to Auditing ü
Overview of Audit Process ü
Audit Planning ü
Internal Control Consideration ü
Fraud, Error, and Non-Compliance
Transaction Cycles
Evidence
Performance of Substantive Tests
Approaches of Gathering Evidence
Audit Documentation
Completing the Audit
Audit Reporting - GPFS & SPFS
Code of Ethics
DATE DISCUSSED STUDY PROGRESS
MODULE 1
MODULE 2
MODULE 3
MODULE 4
TOPICS PRINTED MATERIALS DATE DISCUSSED
Partnership Formation ü
Partnership Operation ü
Partnership Dissolution ü
Partnership Liquidation ü
Corporate Liquidation ü
Joint Arrangements ü
Long term Construction Contracts
Franhise
Consignment and Installment Sales
Decentalized Operation
Business Combination
Separate and Conso FS
STUDY PROGRESS
TOPICS PRINTED MATERIALS
Management Consultancy ü
Management Accounting ü
Cost Behavior and Cost Classification ü
CVP Analysis ü
Standard Costing and Variance Analysis ü
Variable and Absorption Costing ü
Comprehensive Budgeting ü
Relevant Costing ü
Capital Budgeting
ABC and TQM
FS Analysis
Responsibility Accounting and Transfer Pricing
Economics
Cost of Capital
Working Capital Management
Quantitative Techniques
Economics
Feasibility Study
DATE DISCUSSED STUDY PROGRESS
TOPICS PRINTED MATERIALS
Accounting Process ü
Conceptual Framework ü
Intro to FS AND SFP ü
Related Parties ü
Events After the Repoting Period ü
Accounting Changes ü
SCI ü
SCE ü
NCA HFS ü
Discontinued Ope ü
Interim Reporting ü
Operating Segment ü
C & CE ü
Bank Recon ü
Accounts Receivable ü
Notes Receivable ü
Receivable Financing ü
Impairment of Financial Assets ü
Invetories ü
Inventory Estimation and Agriculture ü
Equity Investments @ FV ü
Investment in Assoc ü
Debt Investments ü
Reclassification of Financial Assets ü
Investment Property ü
Basic Derivatives ü
PPE (initial measurement) ü
GG and BC ü
Depreciation and Depletion ü
Reval Method and Impairment of A ü
Intangibles ü
Research and Devt ü
Liabilities and Contingencies ü
Bonds Payable ü
Compound Financial Instruments ü
Debt Restructuring ü
Lessee Accounting ü
Sale and Leaseback ü
Lessor Accounting ü
Income Tax
Emp Be
SHE
RE
Share-based
BVPS
Quasi Reorg
BEPS
DEPS
Cash and Accrual Basis
Single Entry
Error Correction
Statement of Cash Flows
SMEs
Small Entities
DATE DISCUSSED STUDY PROGRESS
MODULE 1
MODULE 2
MODULE 3
MODULE 4
MODULE 5
MODULE 6
MODULE 7
MODULE 8
MODULE 9
MIDTERM EX
RFBT AP TAXATION AT
GROUP 1 GROUP 1 GROUP 1 GROUP 1
OBLI SHE PRINCIPLES PRACTICE AND REG
CONTRACTS LIAB INDIVIDUALS FUNDA OF ASSURANCE
GROUP 2 GROUP 2 EXCLUSIONS INTRO TO AUDITING
SALES INTANGIBLES DEDUCTIONS OVERVIEW OF AUDIT
CHATTELS, MORTG PPE FRINGE BENEFIT GROUP 2
GROSS INCOME AUDIT PLANNING
GROUP 2 INTERNAL CONTROL
CORPO FRAUD
PARTNERSHIP
CAPITAL ASSET
DONOR'S
ESTATE
TERM EXAMS
AT AFAR MAS FAR THEO&PROBS
GROUP 1 GROUP 1 GROUP 1 GROUP 1
PRACTICE AND REG FORMATION MS01 MODULE 1-7
FUNDA OF ASSURANCE OPERATION MS02 GROUP 2
INTRO TO AUDITING DISSOLUTION MS03 MODULE 8-12
OVERVIEW OF AUDIT LIQUIDATION MS04 GROUP 3
GROUP 2 GROUP 2 GROUP 2 MODULE 13-17
AUDIT PLANNING CORPO LIQUI MS05 GROUP 4
INTERNAL CONTROL JOINT ARRNGMNT MS06 MODULE 18-22
CONSTRUC CONTRCTS MS07
MS08
