No.

Topic Lesson AUGUST SEPTEMBER OCTOBER NOVEMBER

Accounting for 1.1. Definition, nature
Cash and Cash and composition of cash
Equivalents
and cash equivalents
1.2. Recognition and
1 measurement of cash and
cash equivalents
1.3. Management and
control of cash
29
1.4. Bank Reconciliation
1.5. Proof of cash
2 1.6. Financial statement
valuation, presentation
and disclosure
5,12
PRELIM 17
Accounting for 2.1. Definition, nature
Receivables and classification of
receivables 2.2.
Accounting for
Receivables
(Recognition, initial and
subsequent measurement,
impairment and
uncollectability of
receivables,
derecognition and
generating cash from
3 receivables
2.3. Accounting for
notes/loan receivable
(Definition and types of
promissory notes,
Recognition, initial
measurement and
valuation at present value

19
 2.1. Definition, nature
and classification of
receivables 2.2.
Accounting for
Receivables
(Recognition, initial and
subsequent measurement,
impairment and
uncollectability of
receivables,
derecognition and
generating cash from
4 receivables
2.3. Accounting for
notes/loan receivable
(Definition and types of
promissory notes,
Recognition, initial
measurement and
valuation at present value

19
Accounting for 3.1. Definition, nature
Inventories and classes if inventories
3.2. Recognition
3.3. Initial measurement
at cost 3.4. Inventory
5 recording systems
(periodic, perpetual) 3.5.
Inventory costing method

26
 3.6. Inventory Estimation
methods
3.7. Valuation at lower of
cost or net realizable
value (writedown or
reversal of write down)
3.8. Other inventory
issues (purchase
commitment, Inventory
valued at selling price,
use of more than one cost
6 method, borrowing cost,
lump sum acquisition,
inventory errors)
3.9. Financial statement
presentation and
disclosure 3.10. Internal
control and management
of inventory

3
Accounting for
agricultural activities and
biological assets:
4.1. Definition, nature
and classes
4.2. Recognition
4.3. Initial measurement
7 at cost 4.4. Valuation at
lower of cost or fair value
less cost to sell 4.5.
Financial statement
presentation and
disclosures

10
Accounting for 5.1. Financial
Investments Instruments
5.2. Financial Assets at
Fair Value
8 5.3. Investment in
Associate 5.4. Investment
in Bonds
5.5. Investment Property
10
MIDTERM 15
 Accounting for 6.1. Definition, Nature and
Property, Plant and classes
Equipment 6.2. Recognition
6.3. Initial Measurement
6.4. Expenditures
subsequent to acquisition
9 6.5. Government Grant
6.6. Borrowing costs

24
6.7. Land and Building
6.8. Valuation or
measurement subsequent
to initial recognition
6.9. Depreciation of assets
(Definition, nature and
causes; factors
affecting depreciation)
6.10. Depletion of wasting
assets
6.11. Accounting changes
affecting depreciation
6.12. Revaluation of
property, plant and
equipment
6.13. Impairment of assets
6.14. Retirement and
Disposals
10 6.15. Internal control and
management of PPE
6.16. Financial statement
presentation and
disclosures

31
SEMI-FINAL 19
 Intangible Assets

7.1. Definition, Nature

and classes
7.2. Recognition criteria
7.3. Initial Measurement,
accounting for
intangibles
7.4. Subsequently
incurred cost
7.5. Measurement
subsequent to initial
11 recognition
7.6. Amortization
7.7. Impairment Loss
7.8. Reversal of
impairment loss
7.9. Retirements and
disposals
7.10. Internal control for
intangible
7.11. Financial statement
presentation and
disclosures

28
8.1. Fund and Other
12 Investments
8.2. Derivatives

FINALS
DECEMBER
 5
18