Schedule of Topics – Intermediate Accounting 1

Prelim
Inventory Topics
- Inventories
- Inventory Cost Flow
- Lower of Cost and Net Realizable Value
- Gross Profit Method
- Retail Inventory Method

Midterm
Cash and Receivable Topics
- Cash and Cash Equivalents
- Bank Reconciliation
- Proof of Cash
- Accounts Receivable
- Estimation of Doubtful Accounts
- Notes Receivable
- Loans Receivable
- Receivable Financing

Semi-Finals
Property, Plant and Equipment (PPE) Topics
- Property, Plant and Equipment
- Government Grant
- Borrowing Costs
- Land and Building
- Machinery
- Depreciation
- Depletion
- Revaluation
- Impairment of Assets

Finals
Intangible Asset and Investment Topics
- Intangible Assets - Goodwill
- Identifiable Intangible Assets
- Research and Development
- Financial Asset at Fair Value
- Investment in Equity Securities
- Investment in Associate
- Financial Asset at Amortized Cost
- Effective Interest Method
- Reclassification of Financial Asset
- Investment Property
- Derivatives