CVP ANALYSIS FORMULA CVP ANALYS

Contribution Margin IS CMR Contribution Marg

Sales xx * Change in Sales x CMR = Increase in Profit
VC ( Prod + Per) (xx) * Inc. in Profit BEPs
= CMR
CM xx Change in Sales
FC ( Prod + Per) (xx)
Net Income xx BEPu

Sales xx
Break- Even Point (BEP) VC (xx) CMU
BEPu = Total FC CM xx
CMU FC (xx)
BEPs = Total FC Op. Inc. BEFORE Tax xx
CM % Tax % (100-Tax %) %
Net Inc. AFTER Tax xx
Target Profit
Target Profit Units = Total FC + Target Profit
CMU CMR
= BEP Units + MOS Units

Target Profit Peso = Total FC + Target Profit

CMR
= BEP Pesos + MOS Pesos

Target Profit after Tax: Total FC + Target Profit

(100- tax %)
CMU (or CMR)

in units:
Profit as a % of the Required Sales = FC FC
CMR-TPR CMR-TPR
Profit per Unit = SP * Profit Ratio

Point of Indifference
in units: in peso:
Change in FC Change in FC
Change in CMU Change in CMR

Net Profit Ratio / Rate of Return on Sales

EBIT / Op. Income
= OR = MSR * CMR
 = OR = MSR * CMR
Total Sales Pesos

CVP ANALYSIS FORMULA

Net Op. Income / Sales
Margin of Safety (MOS)
In Peso
Sales in Peso xx Profit Ratio
OR
BEP in Peso (xx) CMR
MOS xx
In Units
Total Sales Units - BEPu OR Profit
CMU
In %
Profit Ratio MOS in Peso (or Units
CMR Sales (or Units)

Degree of Operating Leverage (DOL)

Total CM % Change in Profit % change

= % Change in Sales * DOL
Op. Income % Change in Sales in Profit

Sales Mix

BEPu = FC BEPs = BEP distribution

Weighted Ave. CMU *
SP
Product A B
SP xx xx
VCU (xx) (xx)
CMU xx xx

% composing the
% %
total units sold
Weighted Ave. CMU
Weighted Ave.
xx + xx xx
CMU
CVP ANALYSIS FORMULA
Contribution Margin (other formula)

= Total FC
OR Sales Pesos - MOS Pesos
CM %

= Total FC
OR Sales Units - MOS Units
CMU

= SP/ unit - VCU = Change in FC

= CM Change in BEPu
Sales units
= FC
BEPu

= Profit
MOS Units

= CMU = Profit
SPU MOS Pesos
= CM = Change in FC
PESO SALES Change in BEPs

= FC =
NPR / MSR
BEPs
SUBJECT UPDATES

RFBT 1st Reading 2nd Reading 3rd Reading

Obligations Ok
Contracts
Sales

TAX
 REVIEW SCHEDU
TIME MONDAY TUESDAY

8:00 AM

8:30 AM
9:00 AM
9:30 AM
10:00 AM RFBT - Obligations FAR - Cash and Cash Equivalents, Receivables Part 1
and Contracts Part 1
10:30 AM

11:00 AM

11:30 AM
12:00 PM
LUNCH BREAK
12:30 PM

1:00 PM

FAR - Cash and Cash Equivalents, Receivables Part 1

1:30 PM
2:00 PM RFBT - Obligations
2:30 PM and Contracts Part 1
3:00 PM
3:30 PM
4:00 PM
4:30 PM AT - Review prev topics
5:00 PM Answer questions
5:30 PM
6:00 PM
6:30 PM
7:00 PM
DINNER BREAK
7:30 PM
8:00 PM
8:30 PM
9:00 PM
9:30 PM
10:00 PM RECALL ALL THE CONCEPTS
 RECALL ALL THE CONCEPTS
10:30 PM
11:00 PM
 REVIEW SCHEDULE ( Nov 7-13)
WEDNESDAY THURSDAY FRIDAY

AP - Cash to Accrual;
Correction of Errors

MAS - Review prev topics TAX - Introduction to

Variable and Absortion Costing (part 1) Taxation

AFAR - Partnership
Accounting
Review prev topics

LUNCH BREAK

MAS - Review prev topics

Variable and Absortion Costing (part 1)

TAX - Introduction to
AFAR - Partnership Taxation
Accounting ANSWER
PROBLEMS

AP - Cash to Accrual; Correction of Errors

DINNER BREAK

DINNER BREAK

RECALL ALL THE CONCEPTS AND MISTAKES BEFORE YOU SLEEP

RECALL ALL THE CONCEPTS AND MISTAKES BEFORE YOU SLEEP
 PSBA SCHEDULE:

Friday 1:00 - 4:00 AT

SATURDAY SUNDAY 4:00-7:00 TOA

Saturday 8:00-11:00 RFBT

12:00-3:00 TAXATION
Religious Obligations
3:00-6:00 FAR
Sunday 8:00-11:00 MAS
Personal Matters/Break 12:00-3:00 AP
for Mental Health
3:00-6:00 AFAR

MY SCHEDULE
EARLY LUNCH BREAK

Break Break

Break Break

DINNER BREAK
 PRAYER SCHEDULE

8PM Rosary time

10AM Attend mass @ St. Jude

9:30-9:45 Meditate
 FOR FULL-TIME REVIEWEE (Real Excellence Online

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TUESDAY
TIME MONDAY
8:00 AM
8:30 AM
9:00 AM
9:30 AM
10:00 AM FAR - Receivables Part 2,
RFBT - Obligations and Contracts Part 2
10:30 AM Inventories

11:00 AM

11:30 AM
12:00 PM
LUNCH BREAK
12:30 PM

1:00 PM
FAR - Receivables Part 2,
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1:30 PM
2:00 PM
2:30 PM RFBT - Obligations and Contracts Part 2
3:00 PM
3:30 PM
4:00 PM
4:30 PM
AT - Code of Ethics
5:00 PM
5:30 PM
6:00 PM
6:30 PM
7:00 PM
DINNER BREAK
7:30 PM
8:00 PM
8:30 PM
 9:00 PM
9:30 PM
10:00 PM RECALL ALL THE CONCEPTS AND MISTAKES
10:30 PM
11:00 PM
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WEDNESDAY THURSDAY FRIDAY SATURDAY

AP - Shareholder’s Equity

MAS - Variable and TAX - Income tax Personal

Absortion Costing (part 2), Matters/Break for
fundamentals
CVP and BEP (part 1) Mental Health

AFAR - Partnership
Accounting Part 2

LUNCH BREAK

MAS - Variable and

Absortion Costing (part 2), MAS - Live Lectures
CVP and BEP (part 1)

TAX - Income tax

AFAR - Partnership fundamentals
Accounting Part 2
Break

AT - Live Lectures
AP - Shareholder’s Equity

Break

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ER BREAK
TAX - Live Lectures
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RECALL ALL THE CONCEPTS AND MISTAKES BEFORE YOU SLEEP
 SUNDAY

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EARLY LUNCH BREAK

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Break

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8:30 AM
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Liquidation

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12:00 PM
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DINNER BREAK
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7:00 PM
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9:00 PM
9:30 PM
10:00 PM RECALL ALL THE CONCEPTS AND MISTAKES BEFORE YOU SLEEP
10:30 PM
11:00 PM
Review)

CHEDULE
SATURDAY SUNDAY

Religious
Obligations
Personal
Matters/Break
for Mental
Health

EARLY LUNCH
BREAK

FAR - Live
MAS - Live Lectures
Lectures

Break Break

AT - Live RFBT - Live

Lectures Lectures

Break Break

AP - Live AFAR - Live

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DINNER BREAK

RE YOU SLEEP
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TIME MONDAY DAY Y Y
8:00 AM
8:30 AM
AP - Cash
9:00 AM Religious
and Cash
MAS - Equivalen Obligatio
9:30 AM FAR - Financial TAX - Personal ns
t
10:00 AM RFBT - Governm Statemen Gross
Matters/
Corporati ent income –
10:30 AM on Code Grants, t Analysis Break for
exclusion Mental
and
Part 1 Borrowin s and
g Costs Budgetin AFAR - inclusions Health
g Decentral EARLY
11:00 AM
ized LUNCH
Operatio BREAK
n
11:30 AM
12:00 PM
LUNCH BREAK
12:30 PM

MAS -
1:00 PM FAR - Financial
Governm FAR - Live
Statemen MAS - Lectures
ent
Grants, t Analysis Live
and Lectures
1:30 PM Borrowin TAX -
Budgetin
g Costs Gross
2:00 PM g
AFAR - income –
RFBT -
2:30 PM Corporati Decentral exclusion
3:00 PM on Code ized s and Break Break
Operatio inclusions
3:30 PM Part 1 n
4:00 PM RFBT -
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5:30 PM Break Break
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DINNER BREAK
7:30 PM TAX - Live
8:00 PM Lectures
DINNER BREAK
8:30 PM
9:00 PM

RECALL ALL THE CONCEPTS AND MISTAKES BEFORE YOU SLEEP

 9:30 PM
10:00 PM RECALL ALL THE CONCEPTS AND MISTAKES BEFORE YOU SLEEP
10:30 PM
11:00 PM
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TIME MONDAY DAY Y Y
8:00 AM
8:30 AM AP -
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Corporati Intangible MAS -
Special Matters/
10:30 AM on Code Assets, Variance gross Break for
Analysis income Mental
Part 2 Impairme
AFAR - rules Health
nt of
11:00 AM Assets Business EARLY
Combina LUNCH
tions Part BREAK
1
11:30 AM
12:00 PM
LUNCH BREAK
12:30 PM

FAR -
1:00 PM Wasting
Assets, FAR - Live
MAS - MAS - Lectures
Intangible Variance
Live
Assets,
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1:30 PM Impairme
nt of TAX -
2:00 PM Assets AFAR - Special
RFBT - gross
2:30 PM Corporati Business
Combina income
3:00 PM on Code Break Break
tions Part rules
3:30 PM Part 2
AT - 1
4:00 PM Overview AP - AT - Live RFBT -
of Audit Trade and Live
4:30 PM Lectures Lectures
Process Other
5:00 PM and Pre- Receivabl
5:30 PM engagem e Break Break
ent
6:00 PM DINNER
6:30 PM BREAK AP - Live AFAR -
Live
7:00 PM Lectures
DINNER BREAK Lectures
7:30 PM TAX - Live
8:00 PM Lectures
DINNER BREAK
8:30 PM
9:00 PM
9:30 PM
RECALL ALL THE CONCEPTS AND MISTAKES BEFORE YOU SLEEP
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11:00 PM
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WEDNES THURSDA SATURDA
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TIME MONDAY DAY Y Y

8:00 AM
8:30 AM
FAR - AP - Religious
9:00 AM Inventori Obligatio
Noncurre
9:30 AM MAS - es ns
nt Assets Personal
Performa TAX -
10:00 AM RFBT - Held for nce Deductio
Matters/
Cooperati Sale, Break for
Investme Evaluatio
10:30 AM ns
ves Mental
n and principles
nt Health
Propertie Pricing AFAR -
11:00 AM s Business EARLY
Combina LUNCH
tions Part BREAK
2
11:30 AM
12:00 PM
LUNCH BREAK
12:30 PM

FAR -
Noncurre
1:00 PM nt Assets MAS - FAR - Live
Held for Performa MAS - Lectures
nce
Sale, Live
Evaluatio
Investme n and Lectures
nt
1:30 PM Pricing TAX -
Propertie
2:00 PM s AFAR - Deductio
RFBT - Business ns
2:30 PM Cooperati Combina principles
3:00 PM ves tions Part Break Break
2
3:30 PM
4:00 PM AT - Live RFBT -
AP - Live
4:30 PM AT - Audit Inventori Lectures Lectures
5:00 PM Planning es
5:30 PM Break Break
6:00 PM DINNER
6:30 PM BREAK AP - Live AFAR -
Live
7:00 PM Lectures
DINNER BREAK Lectures
7:30 PM TAX - Live
8:00 PM Lectures
DINNER BREAK
8:30 PM
9:00 PM

RECALL ALL THE CONCEPTS AND MISTAKES BEFORE YOU SLEEP

 9:30 PM
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10:30 PM
11:00 PM
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12-Jul 13-Jul 14-Jul 15-Jul 16-Jul 17-Jul 18-Jul
WEDNES THURSDA SATURDA
TUESDAY FRIDAY SUNDAY
TIME MONDAY DAY Y Y

8:00 AM
8:30 AM AP -
Investme Religious
9:00 AM FAR - nt in Obligatio
9:30 AM RFBT - Investme Equity ns
nt in Securities
TAX - Personal
10:00 AM Sales and
Equity MAS - Deductio Matters/
10:30 AM Consume Securities Relevant ns from Break for
r
, Costing gross Mental
Protectio
Investme AFAR - income Health
n
nt in Separate
11:00 AM Associate EARLY
and
LUNCH
Consolida
ted FS BREAK
Part 1
11:30 AM
12:00 PM
LUNCH BREAK
12:30 PM

FAR -
Investme
1:00 PM nt in FAR - Live
Equity MAS - MAS - Lectures
Securities Relevant Live
, Costing Lectures
Investme TAX -
1:30 PM nt in
RFBT - AFAR - Deductio
2:00 PM Sales and Associate Separate ns from
2:30 PM Consume and gross
r Consolida income
3:00 PM Protectio ted FS Break Break
3:30 PM n Part 1
4:00 PM AT - AP - RFBT -
AT - Live
Internal Investme Live
4:30 PM Lectures Lectures
Control nt in
5:00 PM Considera Equity
5:30 PM tion Securities Break Break
6:00 PM DINNER
6:30 PM BREAK AP - Live AFAR -
Live
7:00 PM Lectures Lectures
DINNER BREAK
7:30 PM TAX - Live
8:00 PM Lectures
DINNER BREAK
 TAX - Live
Lectures
DINNER BREAK
8:30 PM
9:00 PM
9:30 PM
10:00 PM RECALL ALL THE CONCEPTS AND MISTAKES BEFORE YOU SLEEP
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11:00 PM
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SCHEDULE
19-Jul 20-Jul 21-Jul 22-Jul 23-Jul 24-Jul 25-Jul
WEDNES THURSDA SATURDA
TUESDAY FRIDAY SUNDAY
TIME MONDAY DAY Y Y

8:00 AM

8:30 AM AP -
Religious
MAS - Investme Obligatio
9:00 AM Quantita nt in Debt ns
9:30 AM RFBT - tive Securities
Personal
FAR - Techniqu TAX -
10:00 AM Agency Investme es and Individual
Matters/
and credit Break for
10:30 AM transactio nt in Debt Strategic income Mental
Securities Cost tax
ns Health
Managem AFAR -
ent (part Separate
11:00 AM 1) EARLY
and
Consolida LUNCH
ted FS BREAK
Part 2
11:30 AM
12:00 PM
LUNCH BREAK
12:30 PM

MAS -
Quantita
1:00 PM tive
FAR - Techniqu FAR - Live
MAS - Lectures
Investme es and
Live
nt in Debt Strategic
Lectures
Securities Cost
Managem TAX -
1:30 PM RFBT - ent (part AFAR - Individual
2:00 PM Agency 1) Separate
and income
2:30 PM and credit Consolida tax
transactio
3:00 PM ted FS Break Break
ns
Part 2
3:30 PM
4:00 PM RFBT -
AP - AT - Live
AT - Live
4:30 PM Investme Lectures Lectures
Transacti nt in Debt
5:00 PM on Cycles Securities
5:30 PM Break Break
6:00 PM DINNER
6:30 PM BREAK AP - Live AFAR -
Live
7:00 PM Lectures
DINNER BREAK Lectures
TAX - Live
Lectures
 AFAR -
AP - Live
Live
Lectures
DINNER BREAK Lectures
7:30 PM TAX - Live
8:00 PM Lectures
DINNER BREAK
8:30 PM
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10:00 PM RECALL ALL THE CONCEPTS AND MISTAKES BEFORE YOU SLEEP
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11:00 PM
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26-Jul 27-Jul 28-Jul 29-Jul 30-Jul 31-Jul 1-Aug
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8:00 AM
8:30 AM AP - Note
Payable Religious
9:00 AM RFBT - and Obligatio
9:30 AM PDIC Law, FAR - MAS - Bonds Personal ns
Bank Derivativ Strategic Payable TAX -
10:00 AM Secrecy, es and Matters/
Cost Corporate
Break for
10:30 AM Truth in Other Managem income
Mental
Lending Investme ent (part tax
Health
Act, BP nts 2) AFAR -
11:00 AM 22 Joint EARLY
Arrangem LUNCH
ent and BREAK
Forex
11:30 AM
12:00 PM
LUNCH BREAK
12:30 PM

1:00 PM FAR - MAS -

Derivativ Strategic FAR - Live
es and Cost MAS - Lectures
Live
1:30 PM Other Managem
Lectures
2:00 PM Investme ent (part
nts 2)
2:30 PM RFBT -
PDIC Law, TAX -
Bank AFAR - Corporate
3:00 PM Secrecy, Joint income Break Break
AT - Arrangem
Truth in Transacti tax
ent and
3:30 PM Lending on Cycles
AP - Note Forex
Act, BP (continua RFBT -
4:00 PM Payable AT - Live
22 tion), Live
4:30 PM and Lectures
Fraud, Lectures
Bonds
5:00 PM Error and
Payable
Non-
5:30 PM Complian Break Break
6:00 PM ce DINNER
6:30 PM BREAK AP - Live AFAR -
Live
7:00 PM Lectures Lectures
DINNER BREAK
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DINNER BREAK
8:30 PM
9:00 PM

RECALL ALL THE CONCEPTS AND MISTAKES BEFORE YOU SLEEP

 9:30 PM
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11:00 PM
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8:30 AM AP -
9:00 AM Property, Religious
Plant and Obligatio
9:30 AM FAR - MAS - Equipmen ns
Personal
10:00 AM Current Working t Matters/
RFBT - Liabilities, Capital TAX -
10:30 AM AMLA Provision Managem Break for
Estate tax
Mental
s, Notes ent (part
Health
Payable 1) AFAR -
11:00 AM EARLY
Forex and
LUNCH
Hyperinfl
BREAK
ation
11:30 AM
12:00 PM
LUNCH BREAK
12:30 PM

1:00 PM FAR - MAS -

Current Working FAR - Live
MAS - Lectures
Liabilities, Capital Live
Provision Managem
1:30 PM Lectures
s, Notes ent (part
2:00 PM Payable 1)
2:30 PM AFAR - TAX -
Estate tax
3:00 PM RFBT - Forex and Break Break
AMLA Hyperinfl
3:30 PM ation
4:00 PM AP - AT - Live RFBT -
AT - Property, Live
4:30 PM Lectures
Substanti Plant and Lectures
5:00 PM ve Testing Equipmen
5:30 PM t Break Break
6:00 PM DINNER
6:30 PM BREAK AP - Live AFAR -
Lectures Live
7:00 PM Lectures
DINNER BREAK
7:30 PM TAX - Live
8:00 PM Lectures
DINNER BREAK
8:30 PM
9:00 PM
9:30 PM
10:00 PM RECALL ALL THE CONCEPTS AND MISTAKES BEFORE YOU SLEEP
 RECALL ALL THE CONCEPTS AND MISTAKES BEFORE YOU SLEEP
10:30 PM
11:00 PM
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9-Aug 10-Aug 11-Aug 12-Aug 13-Aug 14-Aug 15-Aug
WEDNES THURSDA SATURDA
TUESDAY FRIDAY SUNDAY
TIME MONDAY DAY Y Y

8:00 AM
AP -
Intangible
FAR - Religious
Assets;
8:30 AM Bonds Obligatio
Investme ns
Payable, MAS - nt
9:00 AM Compoun Working Property Personal
9:30 AM d TAX - Matters/
RFBT - IP Capital
Financial Donor’s Break for
10:00 AM Law Instrume Managem tax Mental
10:30 AM ent (part
nts, Health
Extinguis 2)
hment of AFAR -
Liabilities Derivativ
11:00 AM EARLY
es and
LUNCH
Hedge
BREAK
Accountin
g
11:30 AM
12:00 PM
LUNCH BREAK
12:30 PM

FAR -
Bonds
Payable,
1:00 PM MAS -
Compoun FAR - Live
Working
d MAS - Lectures
Financial Capital Live
Instrume Managem Lectures
ent (part
nts,
2)
Extinguis AFAR - TAX -
hment of Derivativ Donor’s
1:30 PM
RFBT - IP Liabilities es and tax
2:00 PM Law Hedge
2:30 PM Accountin
g
3:00 PM Break Break
3:30 PM
4:00 PM AP - RFBT -
Intangible AT - Live
Live
4:30 PM AT - Audit Assets; Lectures
Lectures
5:00 PM Sampling Investme
nt
5:30 PM Property Break Break
 Intangible
AT - Audit Assets;
Sampling Investme
nt
Property
6:00 PM DINNER
6:30 PM BREAK AP - Live AFAR -
Live
7:00 PM Lectures
DINNER BREAK Lectures
7:30 PM TAX - Live
8:00 PM Lectures
DINNER BREAK
8:30 PM
9:00 PM
9:30 PM
10:00 PM RECALL ALL THE CONCEPTS AND MISTAKES BEFORE YOU SLEEP
10:30 PM
11:00 PM
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16-Aug 17-Aug 18-Aug 19-Aug 20-Aug 21-Aug 22-Aug
WEDNES THURSDA SATURDA
TUESDAY FRIDAY SUNDAY
TIME MONDAY DAY Y Y
8:00 AM
8:30 AM AP -
Revaluati Religious
9:00 AM on of
MAS - Obligatio
9:30 AM Short- PPE ;
FAR - TAX - Personal ns
Current
10:00 AM RFBT - Employee term Liabilities Consump Matters/
Data Financing
10:30 AM Privacy Benefits, and Long- tion tax Break for
Income fundame Mental
Act term
Taxes AFAR - ntals Health
Financing
11:00 AM (part 1) Not for EARLY
Profit LUNCH
Arrangem BREAK
ent
11:30 AM
12:00 PM
LUNCH BREAK
12:30 PM

MAS -
1:00 PM Short-
FAR - FAR - Live
Employee term MAS - Lectures
Financing
Benefits, Live
and Long-
Income Lectures
1:30 PM Taxes term
Financing TAX -
2:00 PM (part 1) AFAR - Consump
RFBT -
2:30 PM Not for tion tax
Data
3:00 PM Privacy Profit fundame Break Break
Arrangem ntals
3:30 PM Act
ent
AP -
4:00 PM
AT - Revaluati AT - Live RFBT -
Live
4:30 PM Completi on of Lectures Lectures
5:00 PM ng the PPE ;
Audit Current
5:30 PM Liabilities Break Break
6:00 PM DINNER
6:30 PM BREAK AP - Live AFAR -
Live
7:00 PM Lectures
DINNER BREAK Lectures
7:30 PM TAX - Live
8:00 PM Lectures
DINNER BREAK
8:30 PM
9:00 PM
9:30 PM
RECALL ALL THE CONCEPTS AND MISTAKES BEFORE YOU SLEEP
10:00 PM RECALL ALL THE CONCEPTS AND MISTAKES BEFORE YOU SLEEP
10:30 PM
11:00 PM
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REO SUGGESTED REVIEW

SCHEDULE
23-Aug 24-Aug 25-Aug 26-Aug 27-Aug 28-Aug 29-Aug
WEDNES THURSDA SATURDA
TUESDAY FRIDAY SUNDAY
TIME MONDAY DAY Y Y

8:00 AM
8:30 AM
Religious
9:00 AM AP -
MAS - Obligatio
Leases
9:30 AM FAR - Long- ns
10:00 AM RFBT - E- Sharehol term Personal
ders’ Financing TAX - Matters/
10:30 AM commerc Equity, (part 2) Percentag Break for
e act and
Insurance Share-
and e tax Mental
Based Capital AFAR - Health
Payments Budgetin Governm
11:00 AM g (part 1) EARLY
ent
LUNCH
Accountin
g BREAK
Concepts
11:30 AM
12:00 PM
LUNCH BREAK
12:30 PM

MAS -
FAR - Long-
1:00 PM Sharehol term FAR - Live
ders’ Financing MAS - Lectures
Equity, (part 2) Live
Share- and Lectures
Based Capital
1:30 PM Payments Budgetin
2:00 PM g (part 1)
2:30 PM AFAR - TAX -
RFBT - E- Governm Percentag
commerc ent e tax
e act and AT - Accountin
3:00 PM Insurance Completi g Break Break
ng the Concepts
Audit
3:30 PM (continua
tion) and AP -
4:00 PM Audit Leases RFBT -
AT - Live
Documen Live
4:30 PM Lectures Lectures
tation
5:00 PM and
5:30 PM Communi Break Break
6:00 PM cation
DINNER
BREAK AP - Live AFAR -
Live
Lectures Lectures
 tation
and
Communi
cation
DINNER
6:30 PM BREAK AP - Live AFAR -
Live
7:00 PM Lectures
DINNER BREAK Lectures
7:30 PM TAX - Live
8:00 PM Lectures
DINNER BREAK
8:30 PM
9:00 PM
9:30 PM
10:00 PM RECALL ALL THE CONCEPTS AND MISTAKES BEFORE YOU SLEEP
10:30 PM
11:00 PM
 FOR FULL-TIME REVIEWEE (Real Excellence Online CPA Review)

REO SUGGESTED REVIEW

SCHEDULE
30-Aug 31-Aug 1-Sep 2-Sep 3-Sep 4-Sep 5-Sep
WEDNES THURSDA SATURDA
TUESDAY DAY Y FRIDAY Y SUNDAY
TIME MONDAY
8:00 AM
8:30 AM AP -
9:00 AM Accountin Religious
g for Obligatio
9:30 AM Income ns
10:00 AM Tax
10:30 AM
FAR -
Personal
Book MAS - Matters/
RFBT - Value per Capital AFAR - TAX - VAT Break for
FRIA Share, Budgetin Insurance
Earnings g (part 2) Contract Mental
Health
per Share Concepts,
11:00 AM EARLY
Service
LUNCH
Concessio
BREAK
n
Arrangem
ent and
PFRS 15

11:30 AM
12:00 PM
LUNCH BREAK
12:30 PM

1:00 PM FAR -
Book MAS - FAR - Live
MAS - Lectures
Value per Capital
Live
Share, Budgetin
1:30 PM Lectures
Earnings g (part 2)
2:00 PM per Share AFAR -
2:30 PM Insurance
Contract
Concepts, TAX - VAT
3:00 PM RFBT - Service Break Break
FRIA AT - Concessio
System of n
3:30 PM Quality AP - Arrangem
Control Accountin ent and RFBT -
4:00 PM and g for PFRS 15 AT - Live
Live
4:30 PM Reporting Income Lectures Lectures
– General Tax
Purpose
FS
 System of n
Quality AP - Arrangem
Control Accountin ent and RFBT -
and g for PFRS 15 AT - Live
Live
Reporting Income Lectures
Lectures
5:00 PM – General Tax
Purpose
5:30 PM FS Break Break
6:00 PM DINNER
6:30 PM BREAK AP - Live AFAR -
Live
7:00 PM Lectures
DINNER BREAK Lectures
7:30 PM TAX - Live
8:00 PM Lectures
DINNER BREAK
8:30 PM
9:00 PM
9:30 PM
10:00 PM RECALL ALL THE CONCEPTS AND MISTAKES BEFORE YOU SLEEP
10:30 PM
11:00 PM
 FOR FULL-TIME REVIEWEE (Real Excellence Online CPA Review)

REO SUGGESTED REVIEW SCHED

6-Sep 7-Sep 8-Sep

TUESDAY WEDNESDAY
TIME MONDAY

8:00 AM

8:30 AM
9:00 AM
9:30 AM
10:00 AM
RFBT - MAS - Capital Budgeting
10:30 AM Philippine FAR - Financial Statements, Events After the Reporting
(part 3), Risk and Return
Competitio Period, Operating Segments
(part 1)
n Act

11:00 AM

11:30 AM
12:00 PM
LUNCH BREAK
12:30 PM

1:00 PM
MAS - Capital Budgeting
FAR - Financial Statements, Events After the Reporting (part 3), Risk and Return
Period, Operating Segments
(part 1)

1:30 PM RFBT -
Philippine
2:00 PM Competitio
2:30 PM n Act
3:00 PM
3:30 PM

AT - Reporting – General Purpose FS (continuation) AP - Employee Benefits

 Competitio
n Act

4:00 PM
4:30 PM
AT - Reporting – General Purpose FS (continuation) AP - Employee Benefits
5:00 PM
5:30 PM
6:00 PM
6:30 PM
7:00 PM
DINNER BREAK
7:30 PM
8:00 PM
8:30 PM
9:00 PM
9:30 PM
10:00 PM RECALL ALL THE CONCEPTS AND MISTAKES BEFORE YOU
10:30 PM
11:00 PM
cellence Online CPA Review)

EVIEW SCHEDULE
9-Sep 10-Sep 11-Sep 12-Sep

THURSDAY FRIDAY SATURDAY SUNDAY

AP -
Employee Religious Obligations
Benefits

Personal
TAX - Miscellaneous Matters/Break for
items & remedies
Mental Health

AFAR - Cost
Accounting,
Standard
Costing, EARLY LUNCH BREAK
Joint and By-
Product
Costing

FAR - Live Lectures

MAS - Live Lectures

AFAR - Cost
Accounting, TAX - Miscellaneous
Standard items & remedies
Costing,
Joint and By-
Product
Costing Break Break

AT - Live Lectures RFBT - Live Lectures

 Joint and By-
Product
Costing

AT - Live Lectures RFBT - Live Lectures

Break Break

DINNER BREAK
AP - Live Lectures AFAR - Live Lectures

TAX - Live Lectures

DINNER BREAK

ND MISTAKES BEFORE YOU SLEEP

 FOR FULL-TIME REVIEWEE (Real Excellence Online CPA Review)

REO SUGGESTED REVIEW SCHEDU

13-Sep 14-Sep 15-Sep

TUESDAY WEDNESDAY
TIME MONDAY

8:00 AM

8:30 AM
9:00 AM RFBT -
Government
9:30 AM Procurement FAR - Interim Financial Reporting,
Related Parties, Accounting Changes MAS - Risk and Return (part 2)
10:00 AM Law and Ease
and Errors, Cash to Accrual Basis
10:30 AM of doing
business

11:00 AM

11:30 AM
12:00 PM
LUNCH BREAK
12:30 PM

1:00 PM
FAR - Interim Financial Reporting,
Related Parties, Accounting Changes MAS - Risk and Return (part 2)
and Errors, Cash to Accrual Basis

RFBT -
Government
Procurement
Law and Ease
of doing
business
 and Errors, Cash to Accrual Basis

RFBT -
Government
Procurement
1:30 PM Law and Ease
of doing
2:00 PM business
2:30 PM
3:00 PM
3:30 PM
4:00 PM
4:30 PM
AT - Reporting – Special Purpose FS AP - Statement of Cash Flows
5:00 PM
5:30 PM
6:00 PM
6:30 PM
7:00 PM
DINNER BREAK
7:30 PM
8:00 PM
8:30 PM
9:00 PM
9:30 PM
10:00 PM RECALL ALL THE CONCEPTS AND MISTAKES BEFORE YOU SLE
10:30 PM
11:00 PM
eal Excellence Online CPA Review)

REVIEW SCHEDULE
16-Sep 17-Sep 18-Sep 19-Sep

THURSDAY FRIDAY SATURDAY SUNDAY

AP -
Statement of Religious Obligations
Cash Flows

Personal
TAX - Local Tax Matters/Break for
Mental Health

AFAR -
Revenue
Recognition,
EARLY LUNCH BREAK
G/S Franchise
and other
SME

AK

FAR - Live Lectures

MAS - Live Lectures

AFAR -
Revenue TAX - Local Tax
Recognition,
G/S Franchise
and other
SME
 AFAR -
Revenue TAX - Local Tax
Recognition,
G/S Franchise
and other
SME

Break Break

AT - Live Lectures RFBT - Live Lectures

Break Break

DINNER BREAK
AP - Live Lectures AFAR - Live Lectures

TAX - Live Lectures

DINNER BREAK

PTS AND MISTAKES BEFORE YOU SLEEP

 FOR FULL-TIME REVIEWEE (Real Excellence Online CPA Review)

REO SUGGESTED REVIEW SCHEDUL

20-Sep 21-Sep 22-Sep 23-Sep

TUESDAY WEDNESDAY THURSDAY

TIME MONDAY

8:00 AM

AP - Financial
8:30 AM Statements
9:00 AM
9:30 AM
10:00 AM
10:30 AM
RFBT -
FAR - SMEs, Accountancy and PFRS,
Labor
Conceptual Framework, and MAS - Economics
and SSS
Accounting Process
Law
AFAR -
Construction
Contracts (SME)
11:00 AM Franchise
Accounting (US
GAAP)
Installment Sales
(US GAAP)

11:30 AM
12:00 PM
LUNCH BREAK
12:30 PM

1:00 PM
FAR - SMEs, Accountancy and PFRS,
Conceptual Framework, and MAS - Economics
Accounting Process
AFAR -
Construction
1:30 PM RFBT - Contracts (SME)
Labor Franchise
2:00 PM and SSS Accounting (US
Law GAAP)
Installment Sales
(US GAAP)
 AFAR -
Construction
RFBT - Contracts (SME)
Labor Franchise
and SSS Accounting (US
2:30 PM Law GAAP)
Installment Sales
3:00 PM (US GAAP)
3:30 PM
4:00 PM
4:30 PM
AT - Auditing in an IT Environment AP - Financial Statements
5:00 PM
5:30 PM
6:00 PM
6:30 PM
7:00 PM
DINNER BREAK
7:30 PM
8:00 PM
8:30 PM
9:00 PM
9:30 PM
10:00 PM RECALL ALL THE CONCEPTS AND MISTAKES BEFORE YOU SLEEP
10:30 PM
11:00 PM
e Online CPA Review)

EW SCHEDULE
24-Sep 25-Sep 26-Sep

FRIDAY SATURDAY SUNDAY

Religious Obligations

Personal
TAX - Preferential
Matters/Break for
tax
Mental Health

EARLY LUNCH BREAK

FAR - Live Lectures

MAS - Live Lectures

TAX - Preferential
tax
 TAX - Preferential
tax

Break Break

AT - Live Lectures RFBT - Live Lectures

Break Break

DINNER BREAK
AP - Live Lectures AFAR - Live Lectures

TAX - Live Lectures

DINNER BREAK

STAKES BEFORE YOU SLEEP