ReSA Online CPA Review Batch 45 - May 2023 CPALE

PRE-RECORDED LECTURE VIDEOS & HANDOUTS

NOTE: Topics were selected based on an online survey conducted for ReSA Short Online Courses (SOCs) where past ReSA
reviewees as respondents were asked to choose topics which they find difficult or challenging in each of the six board subjects.

IMPORTANT REMINDERS
● To avoid encountering access problems, make sure to use your duly registered email address (preferably gmail) across all ReSA
online platforms; ‘one-email’ policy is strictly implemented.
● Sharing of ReSA resources, including video links, is strictly prohibited; violators shall be dealt with accordingly.
● If you are accessing the video through a mobile phone, it may be necessary to open the video in a separate browser (e.g. google
chrome or safari). Click the link. After registration, in the upper right-hand corner, press the three dots. Then open in another
browser. The zoom application will prompt the video to play. If the registration page appears repeatedly, you may need to clear
browsing history, cookies and cache and restart your device before registering again.

Video Topic Subject Handouts Duration Video Link

V1 Standard Costing 1 MAS MAS-07 3 hours Standard Costing 1
V2 Standard Costing 2 MAS MAS-07 3 hours Standard Costing 2
V3 Capital Budgeting 1 MAS MAS-42N 3 hours Capital Budgeting 1
V4 Capital Budgeting 2 MAS MAS-42N 3 hours Capital Budgeting 2
V5 Information Technology AUD-AT AT-13 4 hours Information Technology
AT-10
Risk Assessment, Test of
V6 AUD-AT AT-11 4 hours Risk Assessment, Test of Controls & Substantive Testing
Controls & Substantive Testing
AT-12
AT-20 (1) Code of Ethics 1
V7 Code of Ethics (1 and 2) AUD-AT 4 hours
AT-20 (2) Code of Ethics 2
V8 Leases 1 FAR FAR-4315 4 hours Leases 1
V9 Leases 2 & Income Taxes FAR FAR-4316 4 hours Leases 2 and Income Taxes
V10 Post-Employment Benefits FAR FAR-4317 4 hours Post-Employment Benefits
Leases, Income Taxes & Leases, Income Taxes and Post-Employment Benefits 1
V11 AUD-AP AP-301 6 hours
Post-Employment Benefits Leases, Income Taxes and Post-Employment Benefits 2
 Business Combinations, Business Combinations and Separate and
V12 AFAR AFAR-08 4 hours
Separate & Consolidated FS 1 Consolidated Financial Statements 1
V13 Separate & Consolidated FS 2 AFAR AFAR-09 3 hours Separate and Consolidated Financial Statements 2
V14 Foreign Currency 1 AFAR AFAR-12 4 hours Foreign Currency 1
V15 Foreign Currency 2 AFAR AFAR-12 3 hours Foreign Currency 2
V16 Preferential Taxation 1 TAX TAX-2001 4 hours Preferential Taxation 1
V17 Preferential Taxation 2 TAX TAX-2002 4 hours Preferential Taxation 2
Capital Assets, Gains & Losses, TAX-1101 Capital Assets; Deductions from Gross Income 1
V18 TAX 4 hours
Deductions from Gross Income TAX-1201 Capital Assets; Deductions from Gross Income 2
V19 Partnerships RFBT RFBT-03 3 hours Partnership
Corporation 1
V20 Corporations (1, 2 and 3) RFBT RFBT-04 9 hours Corporation 2
Corporation 3
V21 Cooperatives RFBT RFBT-05 3 hours Cooperatives

RECOMMENDED VIEWING SCHEDULE

Early access to pre-recorded videos may turn out to be ineffective and inefficient without a clear CPA review program based on
a REALISTIC schedule. To give yourself enough screen break and avoid ‘Zoom fatigue,’ a maximum viewing time of four (4)
hours per day and four (4) days a week is recommended. We strongly suggest that you follow the following schedule strictly so
that you make the most out of your early review efforts before the start of live review classes on November 21, 2022. Access to
these videos shall expire December 31, 2022.

Week 1 Week 2 Week 3 Week 4 Week 5 Week 6

Day 1 (M) Std Costing 1 (V1) Partnerships (V19) Preferential Tax 1 (V16) Corporations (V20) For. Currency 1 (V14) Cap. Budgeting 1 (V3)
Day 2 (T) Std Costing 2 (V2) Business Combo (V11) Preferential Tax 2 (V17) Corporations (V20) For. Currency 2 (V15) Cap. Budgeting 2 (V4)
Day 3 (W) Rest Day Rest Day Rest Day Rest Day Rest Day Rest Day
Test of Controls &
Day 4 (Th) Ethics (V7) Consolidated FS (V12) Leases (V8) Corporations (V20) Cooperatives (V21)
Substantive Test (V6)
Post-Employment Deductions from Leases, Income Taxes &
Day 5 (F) IT Audit (V5) Consolidated FS (V13) Income Taxes (V9)
Benefits (V10) Gross Income (V18) Pension (V11)
Day 6 (S) Rest Day Rest Day Rest Day Rest Day Rest Day Rest Day