DATE DAYS TOPICS

9/17/2021 FRIDAY Introduction to Taxation

Taxes, Tax Laws and Tax Administration
Introduction to Income Taxation
Tax Scheme, Periods and Methods and Reporting

9/18/2021 SATURDAY General Provision- Obligations

Nature and Effect of Obligations
Different Kinds of Obligations

9/19/2021 SUNDAY REO Review

Test Yourself

9/20/2021 MONDAY The Accounting Process

Cash and Cash Equivalent
Bank Reconciliation
Overview of Accounting
Conceptual Framework for Financial Reporting
PAS 1
PAS 7

9/21/2021 TUESDAY Final Income Taxation

Capital Gains Taxation
Introduction to Regular Income Taxation

9/22/2021 WEDNESDAYExtinguishment of Obligations

General Provision- Contracts
Essential Requisite of Contracts

9/23/2021 THURSDAY Accounts Receivable

Notes Receivable
 Receivable- Additional Concept

9/24/2021 FRIDAY Regular Income Taxation- Exclusion in Gross Income

Regular Income Taxation- Inclusion in Gross Income
Compensation Income

9/25/2021 SATURDAY Essential Requisite of Contracts

Forms of Contracts
Reformation of Instrument
Interpretation of Contracts

9/26/2021 SUNDAY REO Review

Test Yourself

9/27/2021 MONDAY Inventories

Inventory Estimation
PAS 2
Agriculture
PAS 41

9/28/2021 TUESDAY Fringe Benefit Taxation

Dealings in Properties
Principles of Deduction

9/29/2021 WEDNESDAYRescissible Contract

Voidable Contract
Unenforceable Contract
Void or Inexistent Contract

9/30/2021 THURSDAY Investments

Investment in Debt Securities
Investments- Additional Concept
 PAS 32
PFRS 13
PFRS 7
PFRS 9
Other Long Term Investments

10/1/2021 FRIDAY Regular Allowable Itemized Deduction

Special Allowable Itemized Deduction
Optional Standard Deduction

10/2/2021 SATURDAY General Provision- Partnership

Obligations of the Partners
Dissolution and Winding Up
Limited Partnership

10/3/2021 SUNDAY REO Review

Test Yourself

10/4/2021 MONDAY Basic Derivatives

Investment in Associates
Government Grant
Borrowing Cost
PAS 8
PAS 10
PAS 23
PAS 26
PAS 28
PAS 20

10/5/2021 TUESDAY Individual Income Taxation

Corporate Income Taxation- Special Corporation
Corporate Income Taxation- Regular Corporation
10/6/2021 WEDNESDAYGeneral Provision- Corporation
Incorporation and Organization of Private Corporation
Board of Directors/ Trustees and Officers
Power of Corporation

10/7/2021 THURSDAY PAS 16

Property, Plant and Equipment 1
Property, Plant and Equipment 2
Depletion in Mineral Resources
PFRS 6

10/8/2021 FRIDAY Introduction to Consumption Tax

The Vaue Added Tax on Importation
Introduction to Business Taxation

10/9/2021 SATURDAY Bylaws

Meetings
Stocks and Stockholders
Corporate Books and Records
Merger and Consolidation
Appraisal Right

10/10/2021 SUNDAY REO Review

Test Yourself

10/11/2021 MONDAY PAS 40

Investment Property
Intangible Assets
Impairment of Assets
PAS 38
PAS 40
 PAS 36

10/12/2021 TUESDAY Exempt Sales

Percentage Tax

10/13/2021 WEDNESDAYNon-Stock Corporation

Close Corporation
Special Corporation
Dissolution
Foreign Corporation
Investigation, Offenses and Penalties
Miscellaneous Provision

10/14/2021 THURSDAY Current Liabilities

Notes Payable
Bonds Payable & Other Concept

10/15/2021 FRIDAY Introduction to Value Added Tax

Output VAT- Regular Sales
Output VAT- Zero Rated Sales

10/16/2021 SATURDAY General Provision- Cooperative

Organizations and Registration
Membership
Administration
Responsibilities, Rights and Privileges of Cooperative

10/17/2021 SUNDAY REO Review

Test Yourself

10/18/2021 MONDAY Provision, Contingent Liabilities and Contingent Assets

 Employee Benefits 1
Employee Benefits 2
PAS 19
PAS 37

10/19/2021 TUESDAY Input VAT

VAT Payable and Other Requirements
Excise Tax

10/20/2021 WEDNESDAYInsolvency of Cooperative

Dissolution of Cooperative
Capital, Property and Funds
Audit, Inquiry and Members Right to Examine
Allocation and Distribution of Net Surplus
Agrarian Reform Cooperative
Cooperative Banks
Insurance Cooperative

10/21/2021 THURSDAY Leases 1

Leases 2
Income Taxes
PFRS 16
PAS 12

10/22/2021 FRIDAY Introduction to Transfer Taxation

The Concept of Succession and Estate Tax
Gross Estate- Common Rules
Gross Estate- Special Rules for Married Decedent

10/23/2021 SATURDAY Public Service Cooperative

Credit Cooperative
Financial Service Cooperative
 Electric Cooperative Miscellaneous Provision
Final Provision

10/24/2021 SUNDAY REO Review

Test Yourself

10/25/2021 MONDAY Shareholders Equity 1

Shareholders Equity 2
Share-based Payment 1
PFRS 2
Share-based Payment 2

10/26/2021 TUESDAY Deduction from Gross Estate

Estate Tax Payable
Introduction to Donation & Donor's Tax
Donor's Tax

10/27/2021 WEDNESDAYPartnership Formation

Partnership Operation
Partnership Dissolution
Partnership Liquidation

10/28/2021 THURSDAY Book Value Per Share

Earnings Per Share
PAS 33
Statement of Financial Position
PFRS 14
Statement of Comprehensive Income

10/29/2021 FRIDAY Documentary Stamp Tax

Tax Remedies
10/30/2021 SATURDAY Corporate Liquidation & Reorganization
Joint Arrangements
Consignment Sales
Installment Sales Method
PFRS 11

10/31/2021 SUNDAY REO Review

Test Yourself

11/1/2021 MONDAY Revenue from Contract with Customer

Statement of Changes in Equity
Statement of Cash Flows
PFRS 15

11/2/2021 TUESDAY The Practitioner Engagement

Auditing: An Overview
Audit Evidence and Documentation:The Framework
Performing Preliminary Engagement Activity
Planning an Audit
Determining Materiality
Understanding the Entity and It's Environment
Understanding the Entity Internal Control

11/3/2021 WEDNESDAYConstruction Contract

Accounting for Franchise Operation

11/4/2021 THURSDAY Non-Current Assets Held for Sale and Dis Operations
Interim Financial Statement
Cash Basis to Accrual Basis of Accounting
PAS 34
PFRS 5
 11/5/2021 FRIDAY Identifying and Assessing the Risk of Material Misstatement
Responding to Assessed Risk
Determining Extent of Testing
Considering Fraud, Errors and NOCLAR
Considering Work of Other Practitioner

11/6/2021 SATURDAY Home Office and Agency Accounting

Insurance Contract
Accounting for BOT
PFRS 17

11/7/2021 SUNDAY REO Review

Test Yourself

11/8/2021 MONDAY Notes 1

Notes 2
PAS 24
PFRS 12
PFRS 1

11/9/2021 TUESDAY Considering Effect of Information Technology

Considering Certain Specific Financial Statement Items
Completing the Audit and Considering Post- Audit Responsibility
Forming the Auditor's Opinion and Report Contents
Performing and Reporting on Specialized Audit Engagement

11/10/2021 WEDNESDAYBusiness Combination 1

Business Combination 2
Business Combination 3
PRS 8
PFRS 3
11/11/2021 THURSDAY PFRS for SMES

11/12/2021 FRIDAY Performing Review Engagement

Performing Other Assurance Engagement
Performing Related Service Engagement

11/13/2021 SATURDAY Consolidated Financial Statement 1

Consolidated Financial Statement 2
PFRS 10

11/14/2021 SUNDAY REO Review

Test Yourself

11/15/2021 MONDAY Overview of Audit Process and Pre-engagement Activities

Audit Planning
Internal Control Consideration
Transaction Cycle

11/16/2021 TUESDAY Professional Standard and Quality Control

Code of Ethics for Professional Accountant
Setting Up a Public Accounting Practice

11/17/2021 WEDNESDAYConsolidated Financial Statement 3

Consolidated Financial Statement 4
Separate Financial Statement
PAS 27

11/18/2021 THURSDAY Cash and Accrual Basis

Correction of Errors
Substantive Test for Cash
11/19/2021 FRIDAY Cash and Cash Equivalents

11/20/2021 SATURDAY Financial Reporting in Hyperinflationary Economy

The Effect of Changes in Foreign Exchange Rates
PAS 21
PAS 29

11/21/2021 SUNDAY REO Review

Test Yourself

11/22/2021 MONDAY Substantive Test of Receivable and Sales

Loan and Receivables

11/23/2021 TUESDAY Substantive Testof Inventories and Cost of Sales

Inventories

11/24/2021 WEDNESDAYAccounting for Derivatives and Hedging Transaction 1

Accounting for Derivatives and Hedging Transaction 2

11/25/2021 THURSDAY Agriculture

Substantive Test of Investment
Introduction to Financial Assets and Investment in Equity

11/26/2021 FRIDAY Investment in Debt Securities

Investment in Associates

11/27/2021 SATURDAY Accounting for Derivatives and Hedging Transaction 3

Accounting for Derivatives and Hedging Transaction 4

11/28/2021 SUNDAY REO Review

Test Yourself
11/29/2021 MONDAY Substantive Test of PPE
Property, Plant and Equipment

11/30/2021 TUESDAY Wasting Assets

Investment Property

12/1/2021 WEDNESDAYSubstantive Test of Intangible Assets and Prepaid Expense

Intangible Assets
Revaluation, Impairment and NCAHFS

12/2/2021 THURSDAY Substantive Test of Liabilities

Introduction of Liabilities

12/3/2021 FRIDAY Introduction to Financial Management

Financial Statement Analysis
Forecasting

12/4/2021 SATURDAY Financial Liabilities and Debt Restructuring

12/5/2021 SUNDAY REO Review

Test Yourself

12/6/2021 MONDAY Lease

Income Tax

12/7/2021 TUESDAY Financial Planning and Budgeting

Working Capital and Cash Management

12/8/2021 WEDNESDAYEmployee Benefits

Substantive Test for Shareholders Equity

12/9/2021 THURSDAY Shareholders Equity

12/10/2021 FRIDAY Receivable Management
Inventory Management
Short Term Financing

12/11/2021 SATURDAY Share-based Payment

Book Value and Earning Per Share

12/12/2021 SUNDAY REO Review

Test Yourself

12/13/2021 MONDAY Substantive Test of Income Statement Account

Statement of Financial Position and Comprehensive Income
Statement of Cash Flows
Audit Reporting

12/14/2021 TUESDAY Financial Market

Time Value of Money
Risk and Rates of Return

12/15/2021 WEDNESDAYNature and Form of Contracts

Capacity to Buy or Sell
Effects of Contracts
Obligations of Vendors

12/16/2021 THURSDAY Long Term Financing Debts

Long Term Financing Equity
Valuation of Bonds and Stock

12/17/2021 FRIDAY Cost of Capital

Capital Budgeting
Dividend Policy
 Risk Management and Derivatives

12/18/2021 SATURDAY Obligations of Vendee

Actions of Breach of Contracts
Extinguishment of Sale
Assignment of Credit
General Provision- Sales

12/19/2021 SUNDAY REO Review

Test Yourself

12/20/2021 MONDAY Cost Accounting Fundamentals

Cost Terms, Concept and Classification
Cost Behavior: Analysis and Use

12/21/2021 TUESDAY Nature, Forms and Kinds of Agency

Obligations of Agent
Obligations of Principal
Modes of Extinguishment of Agency

12/22/2021 WEDNESDAYCost Volume Profit Relationship

Accounting for Cost Flows

12/23/2021 THURSDAY System Design- Job Order Costing

System Design- Process Costing
Operation Costing, JIT and Backflush Costing

12/24/2021 FRIDAY Activity Based Costing

Standard and Operating Performance Measures

12/25/2021 SATURDAY Overview of Cost Management Strategy

The Professional Environment of Cost Management
 Contemporary Business Environment

12/26/2021 SUNDAY REO Review

Test Yourself

12/27/2021 MONDAY Provision Common to Plegde and Mortgage

Pledge
Mortgage
Antichersis
Chattel Mortgage

12/28/2021 TUESDAY Developing a Competitive Strategy

Strategy and Master Budgets
Organizational Innovation

12/29/2021 WEDNESDAYThe Balance Scorecard

Cost Planning for Product Life Cycle
Decentralized Operation and Segment Reporting

12/30/2021 THURSDAY The Intellectual Property Office

12/31/2021 FRIDAY Variable Costing

Relevant Costing

1/1/2022 SATURDAY Quantitative Techniques

Capital Budgeting

1/2/2022 SUNDAY REO Review

Test Yourself

1/3/2022 MONDAY The Law of Patents

 1/4/2022 TUESDAY Management Control and Strategic Performance
Financial and Non Financial Performance Measure

1/5/2022 WEDNESDAYManaging Productivity and Marketing Effectiveness

Executive Performance

1/6/2022 THURSDAY The Law of Trademarks, Service Marks and Trade Names

1/7/2022 FRIDAY The Law of Copyright

Final Provisions

1/8/2022 SATURDAY REO Review

Test Yourself

1/9/2022 SUNDAY REO Review

Test Yourself

1/10/2022 MONDAY

1/11/2022 TUESDAY

1/12/2022 WEDNESDAY

1/13/2022 THURSDAY

1/14/2022 FRIDAY

1/15/2022 SATURDAY

1/16/2022 SUNDAY

1/17/2022 MONDAY
1/18/2022 TUESDAY

1/19/2022 WEDNESDAY

1/20/2022 THURSDAY