PSBA CPA Review/Refresher Course

June 2022 review batch for October 2022 CPALE

Topic Outline and Schedule/Lesson Plan

AT AFAR
Fri 1pm to 4pm Fri 4pm to 7pm
F. Villamin E. De Leon
Jun 03 2022 Fri week 01 Funda mental s of Audi ting a nd As s ura nce Servi ces Pa rtners hi p Forpma tion a nd Opera tions

Jun 10 2022 Fri week 02 Lega l a nd Ethi ca l Fra mework Pa rtners hi p Di s s ol ution

Jun 17 2022 Fri week 03 qz1 Qua l i ty Control Sys tem a nd Profes s i ona l Res pons i bi l i ties Pa rtners hi p Li qui da tion

Jun 24 2022 Fri week 04 Fra ud a nd Fra ud Detection, NOCLAR a nd Communi ca tion of AMGI Corpora te Li qui da tion

Jul 01 2022 Fri week 05 Overvi ew of Ri s k Ba s ed Approa ch Home Offi ce a nd Bra nch

Jul 08 2022 Fri week 06 1PB Unders tandi ng the Entity a nd i ts Envi ronment a nd As s es s i ng Ri s ks Recons i l i a tion of Reci proca l Accounts
of Ma teri a l Mi s s tatements
Jul 15 2022 Fri week 07 Audi t Objectives , Procedures , Evi dences Bus s i nes s Combi na tion

Jul 22 2022 Fri week 08 qz2 Tes ts of Tra ns a ction Cycl es P1 Cons ol i da ted Fi na nci a l Statements

Jul 29 2022 Fri week 09 Tes ts of Tra ns a ction Cycl es P2 Intercompa ny Tra ns a ctions

Aug 05 2022 Fri week 10 Audi t Sa mpl i ng Forei gn Currency Tra ns a ctions a nd hedgi ng i ns truments

Aug 12 2022 Fri week 11 FPB Compl eting the Audi t/Pos t Audi t Res pons i bi l i ties Tra ns a l a tion of the Fi a nci a l Statements

Aug 19 2022 Fri week 12 Us i ng Works of Others PFRS 15 a nd Fra nchi s e Accounting

Aug 26 2022 Fri week 13 Reporting Is s ues Long Term Cons truction Contra cts

Sep 02 2022 Fri week 14 Other Reporting Is s ues Cons i gnment Sa l es

Sep 09 2022 Fri week 15 Audi ting i n a CIS Envi ronment Joi nt Arra ngement

Sep 16 2022 Fri week 16 Attes tation Servi ces P1 Job Order Cos ting

Sep 23 2022 Fri week 17 Attes tation Servi ces P2 Proces s Cos ting

Sep 30 2022 Fri week 18 Upda tes a nd Reca pi tul a tion NGAS a nd NPO

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 PSBA CPA Review/Refresher Course
June 2022 review batch for October 2022 CPALE
Topic Outline and Schedule/Lesson Plan

TAX FAR-P FAR-T

Sat 8am to 11am Sat 12pm to 3pm Sat 3pm to 6pm
J. Co J. Co B. Villaluz
Jun 04 2022 Sat week 01 Introduction to Ta xa tion Ca s h a nd Ca s h Equi va l ents , Recei va bl e-Pa rt 1 Ca s h a nd Ca s h Equi va l ents ; Recei va bl es

Jun 11 2022 Sat week 02 Income Ta x Funda mental s Recei va bl e Pa rt 2, Inventori es Inves tments i n Securi ties ; Inventori es

Jun 18 2022 Sat week 03 qz1 Fi na l Ta x a nd Ca pi tal Ga i ns Ta x Bi ol ogi ca l As s ets , PPE Revi ew for Q1

Jun 25 2022 Sat week 04 Gros s i ncome -i ncl us i ons a nd excl us i ons Government Gra nt a nd Borrowi ng Cos t PPE; Borrowi ng Cos ts

Jul 02 2022 Sat week 05 Speci a l Gros s Income Rul es Wa s ting As s ets , Intangi bl e As s ets , Impa i rment of As s ets Government Gra nts ; Wa s ting As s ets ; Impa i rment of As s ets ;
Inves tment Properties
Jul 09 2022 Sat week 06 1PB Deduction Pri nci pl es Noncurrent a s s et hel d for s a l e, Inves tment Properties Revi ew for PB1

Jul 16 2022 Sat week 07 Deductions from Gros s Income Inves tment i n Equi ty Securi ties , Inves tment i n As s oci a te Intangi bl es ; Bi ol ogi ca l As s ets ; Hel d for s a l e; Other noncurrent
a s s ets
Jul 23 2022 Sat week 08 qz2 Indi vi dua l Income Ta x Inves tment i n Debt Securi ties Revi ew for Q2

Jul 30 2022 Sat week 09 Corpora te Income Ta x Deri va tives a nd Other Inves tments Fi na nci a l Li a bi l i ties ; Provi s i ons , Contingenci es , a nd Other
Li a bi l i ties
Aug 06 2022 Sat week 10 Es tate Ta x Current Li a bi l i ties , Provi s i ons , Notes Pa ya bl e SHE; Ea rni ngs per Sha re

Aug 13 2022 Sat week 11 FPB Donor's Ta x Bonds Pa ya bl e, Compound Fi na nci a l Ins truments , Extingui s hment Revi ew for PB2
of Li a bi l i ties
Aug 20 2022 Sat week 12 VAT Lea s es Sha re-ba s ed Compens a tion; Income taxes ; Empl oyee benefi ts

Aug 27 2022 Sat week 13 Percentage Ta x Empl oyee Benefi ts , Income Ta xes Lea s es ; Fi na nci a l Statements ; Interi m Reporting

Sep 03 2022 Sat week 14 Exci s e Ta x Sha rehol ders ' Equi ty, Sha re-Ba s ed Pa yments Opera ting Segments ; Accounting Cha nges ; Joi nt Arra ngements

Sep 10 2022 Sat week 15 Documentary Stamp Ta x Book Va l ue Per Sha re, Ea rni ngs Per Sha re Bus i nes s Combi na tions ; Cons ol i da tion

Sep 17 2022 Sat week 16
Sep 24 2022 Sat week 17
Oct 01 2022 Sat week 18
Mi s cel l a neous Items a nd Remedi es Fi na nci a l Statements , Events a fter the Reporting Peri od, Opera ting
Segment
Loca l Ta x Interi m Fi na nci a l Reporting, Rel a ted Pa rties , Accounting Cha nges
a nd Errors , Ca s h a nd Accrua l Ba s i s
Preferentia l Ta x Statement of Ca s h Fl ows , PFRS for SMEs , SEs , a nd Mi croenterpri s es ,
Conceptua l Fra mework And Accounting Proces s
PAS 21 & 29
PFRS for SMEs , SEs , a nd Mi croenterpri s es ; Fi na nci a l Reporting
Envi ronment; Conceptua l Fra mework
Conceptua l Fra mework (cont'); Accounting Proces s

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 PSBA CPA Review/Refresher Course
June 2022 review batch for October 2022 CPALE
Topic Outline and Schedule/Lesson Plan

AP MAS RFBT
Sun 8am to 11am Sun 12pm to 3pm Sun 3pm to 6pm
G. James J. Cayetano I. Bagayao
Jun 05 2022 Sun week 01 Comprehens i ve Audi ting Probl ems MAS Overvi ew a nd Cos t Concepts La w on Obl i ga tion a nd Contra ct

Jun 12 2022 Sun week 02 Correction of Errors a nd Ca s h to Accrua l CVP Ana l ys i s La w on Obl i ga tion a nd Contra ct (Cont.)

Jun 19 2022 Sun week 03 qz1 Audi t of Ca s h a nd Ca s h Equi va l ents CVP Ana l ys i s (Cont.) La w on Sa l es a nd Credi t Tra na s ction

Jun 26 2022 Sun week 04 Audi t of Recei va bl es a nd Sa l es Product Cos ting BP 22 - Bounci ng Checks La w

Jul 03 2022 Sun week 05 Audi t of Inventori es a nd CGS Short Term Deci s i on Ma ki ng Cons umer Protection La w

Jul 10 2022 Sun week 06 1PB Audi t of Equi ty Inves tments Short Term Deci s i on Ma ki ng (Cont.) Fi na nci a l Reha bi l i tation a nd Ins ol vency Act (FRIA)

Jul 17 2022 Sun week 07 Audi t of Debt Inves tments Va ri a nce Ana l ys i s Phi l i ppi ne Competition Act

Jul 24 2022 Sun week 08 qz2 Audi t of Property, Pl a nt a nd Equi pment ABC Cos ting Government Procurement l a w

Jul 31 2022 Sun week 09 Audi t of Intangi bl e As s ets Worki ng Ca pi tal Ma na gement Pa rtners hi p La w

Aug 07 2022 Sun week 10 Audi t of Current Li a bi l i ties Worki ng Ca pi tal Ma na gement (Cont.) Corpora tion LAw

Aug 14 2022 Sun week 11 FPB Audi t of Non-current Li a bi l i tii es 1 FS Ana l ys i s Corpora tion La w (Cont.)

Aug 21 2022 Sun week 12 Audi t of Non-current Li a bi l i ties 2 FS Ana l ys i s (Cont.) Corpora tion La w (Cont.)

Aug 28 2022 Sun week 13 Audi t of Owners ' Equi ty 1 Cos t of Ca pi tal Coopera tive La w a nd Ins ura nce

Sep 04 2022 Sun week 14 Audi t of Owners ' Equi ty 2 Ca pi tal Budgeting PDIC,Secrecy of Ba nk Depos i t a nd Truth i n Lendi ng Act

Sep 11 2022 Sun week 15 FS Audi t Proces s Ca pi tal Budgeting (Cont.) AMLA a nd Ea s e of Doi ng Bus i nes s

Sep 18 2022 Sun week 16 Qua l i ty Ma na gement (ISQM 1 , ISQM2, PSA 220) Budgeting Intel l ectua l Property La w, Da ta Pri va cy a nd E-Commerce

Sep 25 2022 Sun week 17 Comprehens i ve Audi ting Probl ems (a dva nced) Res pons i bi l i ty Accounting La bor La w

Oct 02 2022 Sun week 18 Comprehens i ve Audi ting Probl ems (a dva nced) Va l ua tion a nd Fi na nci a l Ma rkets Soci a l Securi ty La w

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