Authors Dayag / Guerrero Roque Roque

Subjects Advanced Financial Accounting and

Auditing Problems Auditing Theory
Dates Reporting
Saturday, September 11, 2021 Standard Costing

Sunday, September 12, 2021

Monday, September 13, 2021 Joint and By-Products
Tuesday, September 14, 2021
Wednesday, September 15, 2021 Service Cost Allocation
Thursday, September 16, 2021
Friday, September 17, 2021 Just-In-Time
Saturday, September 18, 2021
Sunday, September 19, 2021 Process Costing

Monday, September 20, 2021

Tuesday, September 21, 2021 Job Order Costing
Wednesday, September 22, 2021
Thursday, September 23, 2021
Friday, September 24, 2021
Saturday, September 25, 2021
Sunday, September 26, 2021
Monday, September 27, 2021

Tuesday, September 28, 2021

Wednesday, September 29, 2021

Thursday, September 30, 2021

Friday, October 01, 2021
Saturday, October 02, 2021
 Valix Roque De Leon Reyes
Financial Accounting and Management Advisory Regulatory Framework for Business
Taxation
Reporting Services Transactions

Costs Concepts & Product

costing

Cost-volume-profit

Activity Based Costing

FS Analysis

Working Capital
Management

Capital Budgeting
Transportation Problems
Relevant costing
Decision Tree
Business Planning
Probability Analysis
Statement of changes in equity Balanced Scorecards

Statement of Cash Flows,

Operating, Investing and
Financing Activities, FAR Theory
(Cash and Accrual to Cash Flows)

SEGMENT REPORTING Responsibility Accounting

Transfer Pricing
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 Authors Dayag / Guerrero Roque Roque
Subjects Advanced Financial Accounting and
Auditing Problems Auditing Theory
Dates Reporting
Sunday, October 03, 2021
Monday, October 04, 2021
Tuesday, October 05, 2021
Wednesday, October 06, 2021
Thursday, October 07, 2021
Friday, October 08, 2021
Saturday, October 09, 2021
Sunday, October 10, 2021
Monday, October 11, 2021

Tuesday, October 12, 2021

Wednesday, October 13, 2021

Thursday, October 14, 2021

Friday, October 15, 2021 Cash & Cash Equivalents

Saturday, October 16, 2021

Sunday, October 17, 2021 Receivables

Monday, October 18, 2021

 Valix Roque De Leon Reyes
Financial Accounting and Management Advisory Regulatory Framework for Business
Taxation
Reporting Services Transactions

Pricing Decisions

Inventory Management

Linear Programming

PERT CPM

Accounting Process, Conceptual

Framework, Financial Position,
Comprehensive Income and
Accounting Changes

Noncurrent Asset Held for Sale,

Discontinued Operations,
Operating Segment, Interim
Reporting, Theory and Cash and
Cash equivalents

Accounts Receivable, Receivable

Financing, Note Receivable, Loan
Impairment and Inventory

Inventory Cost Flow, LCNRV,

Biological Asset, Gross Profit
Method and Retail Method
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 Authors Dayag / Guerrero Roque Roque
Subjects Advanced Financial Accounting and
Auditing Problems Auditing Theory
Dates Reporting
Tuesday, October 19, 2021 AUDIT OF INVENTORIES

Wednesday, October 20, 2021

Thursday, October 21, 2021 AUDIT OF INVESTMENTS

Friday, October 22, 2021

Saturday, October 23, 2021 AUDIT OF PPE

Sunday, October 24, 2021

Monday, October 25, 2021

Tuesday, October 26, 2021

Wednesday, October 27, 2021 AUDIT OF INTANGIBLES

Thursday, October 28, 2021

Friday, October 29, 2021 AUDIT OF LIABILITIES

Saturday, October 30, 2021

 Valix Roque De Leon Reyes
Financial Accounting and Management Advisory Regulatory Framework for Business
Taxation
Reporting Services Transactions

FAR Theory (Cash to Inventory),

Equity Investments, Investment
in Associate and Bond
Investment

Derivatives, Investment Property

and Other Investments, FAR
Theory (Investments), Property,
Plant and Equipment

Land, Building and Machine,

Government Grant and
Borrowing Cost, Depreciation
and Depletion, Impairment

Revaluation, FAR Theory (PPE),

Intangible Assets, FAR Theory
(Intangible Assets)

Current liabilities, Deferred

Revenue, Bonds Payable and
Finance Lease - lessee

Operating lease and Leaseback,

Finance lease - Lessor, Note
payable and Debt Restructuring
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 Authors Dayag / Guerrero Roque Roque
Subjects Advanced Financial Accounting and
Auditing Problems Auditing Theory
Dates Reporting
Sunday, October 31, 2021

Monday, November 01, 2021

Tuesday, November 02, 2021

Wednesday, November 03, 2021

AUDIT OF SHAREHOLDERS'
Thursday, November 04, 2021 EQUITY

Friday, November 05, 2021

Saturday, November 06, 2021
Partnership Formation and Operation
Sunday, November 07, 2021

Monday, November 08, 2021

Partnership Dissolution and Liquidation
Tuesday, November 09, 2021

Wednesday, November 10, 2021

 Valix Roque De Leon Reyes
Financial Accounting and Management Advisory Regulatory Framework for Business
Taxation
Reporting Services Transactions

Deferred Income Tax, Employee

Benefit Cost (2 HOs) and FAR
Theory (Liabilities to Employee
Benefit Cost)

Shareholder's equity, SHE and

Quasi-reorganization, Retained
Earnings and Share Options

Share Appreciation Rights, Book

Value and Preference Dividends,
Basic EPS and Diluted EPS

Theory (SHE), Cash and Accrual

Basis, Single Entry and Error
Correction, Hyperinflation and
Current Cost

PFRS for SMEs (Problem and

Theory), PFRS for Small Entities
(Theory)
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 Authors Dayag / Guerrero Roque Roque
Subjects Advanced Financial Accounting and
Auditing Problems Auditing Theory
Dates Reporting
Thursday, November 11, 2021 Corporate Liquidation

Friday, November 12, 2021

Saturday, November 13, 2021 Long Term Construction Contracts
Sunday, November 14, 2021
Franchise Accounting | Consignment
Sales | Sale or Return | Installment
Monday, November 15, 2021 Sales

Tuesday, November 16, 2021

Home Office and Branch Accounting
Wednesday, November 17, 2021

Thursday, November 18, 2021

IFRS 3 Business Combination on the
Friday, November 19, 2021 Date of Acquisition

Saturday, November 20, 2021

Consolidation Subsequent to the Date
Sunday, November 21, 2021 of Acquisition
Monday, November 22, 2021
Consolidation Intercompany Sale of
Tuesday, November 23, 2021 Merchandise Inventory

Wednesday, November 24, 2021

Consolidation Intercompany Sale of
Thursday, November 25, 2021 Fixed Assets

Friday, November 26, 2021

 Valix Roque De Leon Reyes
Financial Accounting and Management Advisory Regulatory Framework for Business
Taxation
Reporting Services Transactions

ACCOUNTING FOR EARNINGS

PER SHARE

RELATED PARTIES

THE PFRS FOR SMALL AND

MEDIUM-SIZED ENTITIES (SMEs)

THE PFRS FOR MICRO

ENTERPRISES

CASH TO ACCRUAL ACCOUNTING

Financial Statements

Statement of Financial Position

Statement of Comprehensive
Income
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 Authors Dayag / Guerrero Roque Roque
Subjects Advanced Financial Accounting and
Auditing Problems Auditing Theory
Dates Reporting
Government Accounting Manual (GAM)
and Non-Profit Organization (NPO)
Saturday, November 27, 2021

Sunday, November 28, 2021

Foreign Currency Transactions,
Monday, November 29, 2021 Hedging, and Derivatives

Tuesday, November 30, 2021

Foreign Currency Translation of
Financial Statements and Joint
Wednesday, December 01, 2021 Arrangement
FRAUD/COMPLIANCE WITH
LAWS AND
REGULATIONS/COMMUNIC
ATION WITH THOSE
CHARGED WITH
Thursday, December 02, 2021 GOVERNANCE

Friday, December 03, 2021

Saturday, December 04, 2021
INTRODUCTION TO
AUDITING, ASSURANCE
AND RELATED SERVICES
Sunday, December 05, 2021 (PART 1 OF 2)
Monday, December 06, 2021
INTRODUCTION TO
AUDITING, ASSURANCE
AND RELATED SERVICES
Tuesday, December 07, 2021 (PART 2 OF 2)
 Valix Roque De Leon Reyes
Financial Accounting and Management Advisory Regulatory Framework for Business
Taxation
Reporting Services Transactions

Notes to financial statements

INTERIM FINANCIAL REPORTING

ACCOUNTING FOR CORRECTION

OF ERRORS
GENERAL PRINCIPLES OF TAXATION

INDIVIDUAL TAXATION
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 Authors Dayag / Guerrero Roque Roque
Subjects Advanced Financial Accounting and
Auditing Problems Auditing Theory
Dates Reporting
Wednesday, December 08, 2021
QUALITY CONTROL SYSTEM
/ AGREEING THE TERMS OF
AUDIT ENGAGEMENTS
Thursday, December 09, 2021
Friday, December 10, 2021
AUDIT
PLANNING/IDENTIFYING
AND ASSESSING THE RISKS
OF MATERIAL
Saturday, December 11, 2021 MISSTATEMENT
Sunday, December 12, 2021
DISCUSSION OF MULTIPLE
CHOICE QUESTIONS IN AT-
9004 (PLANNING & RISK
ASSESSMENT)
Monday, December 13, 2021

Tuesday, December 14, 2021

THE AUDITOR'S RESPONSES
TO ASSESSED RISKS
Wednesday, December 15, 2021
Thursday, December 16, 2021
 Valix Roque De Leon Reyes
Financial Accounting and Management Advisory Regulatory Framework for Business
Taxation
Reporting Services Transactions
INDIVIDUAL TAXATION

CORPORATE INCOME TAX

CORPORATE INCOME TAX

PARTNERSHIP INCOME TAX, ESTATE AND

TRUST INCOME TAX, AND FBT

GROSS INCOME and DEDUCTIONS

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 Authors Dayag / Guerrero Roque Roque
Subjects Advanced Financial Accounting and
Auditing Problems Auditing Theory
Dates Reporting
MATERIALITY/EVALUATION
OF
MISSTATEMENTS/ANALYTI
CAL PROCEDURES/RELATED
PARTIES/USING THE WORK
OF INTERNAL
AUDITORS/AUDITOR'S
EXPERT
Friday, December 17, 2021

Saturday, December 18, 2021

Sunday, December 19, 2021 AUDIT EVIDENCE
CONTINUATION/AUDIT
Monday, December 20, 2021 SAMPLING
AUDIT SAMPLING (CONT.)
Tuesday, December 21, 2021
AUDITING IN AN IT (CIS)
Wednesday, December 22, 2021 ENVIRONMENT
Thursday, December 23, 2021 COMPLETING THE AUDIT
Friday, December 24, 2021
Saturday, December 25, 2021
Sunday, December 26, 2021
Monday, December 27, 2021
Tuesday, December 28, 2021
Wednesday, December 29, 2021
Thursday, December 30, 2021
Friday, December 31, 2021
Saturday, January 01, 2022
Sunday, January 02, 2022
 Valix Roque De Leon Reyes
Financial Accounting and Management Advisory Regulatory Framework for Business
Taxation
Reporting Services Transactions

SALE/EXCHANGE OF PROPERTY and

INSTALLMENT METHOD IN RECOGNITION
OF INCOME

LECTURE ON ESTATE TAX AND DONOR'S

TAX
VAT and OPT, Excise Tax, DST

FILING, REMEDIES, AND PENALTIES

LOCAL TAXES
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 Authors Dayag / Guerrero Roque Roque
Subjects Advanced Financial Accounting and
Auditing Problems Auditing Theory
Dates Reporting
Monday, January 03, 2022 AUDIT REPORTS
Tuesday, January 04, 2022
Wednesday, January 05, 2022
Thursday, January 06, 2022
Friday, January 07, 2022
Saturday, January 08, 2022 FINALS
 Valix Roque De Leon Reyes
Financial Accounting and Management Advisory Regulatory Framework for Business
Taxation
Reporting Services Transactions
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