Monday Tuesday Wednesday Thursday Friday Saturday

AFAR RFBT AT MS FARAP TAX

December 4 December 5 December 6 December 7 December 8 December 9
Financial Accounting vs.
Week 1 Partnership Formation and Practice and Regulation Management Accounting Estate Tax
Obligation Cash & Cash Equivalents
Operation of the Profession Cost Behavior w/ Regression
Analysis
December 11 December 12 December 13 December 14 December 15 December 16
Practice and Regulation of the Cost Behavior w/ Regression
Week 2
Cash & Cash equivalents (cont.) Estate Tax (cont.)
Partnership Dissolution & Profession (cont.) Analysis (cont.)
Obligation
Liquidation Fundamentals of Auditing &
Cost-Volume-Profit Analysis Receivables Donor's Tax
Assurance Services
December 18 December 19 December 20 January 4 January 5 January 6
Partnership Dissolution & VAT: Subject Transactions
Week 3
Intro to Auditing
Liquidation (cont.) Absorption & Variable Costing w/ (cont.)
Contracts Receivables (cont.)
Financial Statements Audit Pricing Decisions
Corporate Liquidation VAT Exempt Transactions
Overview
January 8 January 9 January 10 January 11 January 12 January 13
Corporate Liquidation (cont.) VAT Exempt Transactions
Quality Management
(cont.)
Week 4 Construction Accounting Relevant Costing with Linear
Contracts Inventories
FS Audit Process: Pre- Programming Input VAT
Licenses, Royalties, Franchise & Engagement
Consignment VAT Compliance Requirements
January 15 January 16 January 17 January 18 January 19 January 20
Licenses, Royalties, Franchise &
Week 5
Labor & Social Security FS Audit Process-Audit Planning Inventories (cont.) Other Percentage Taxes
Consignment (cont.) Budgeting with Probability
Revenue from Customer Analysis
Insurance Fraud, Error & Non-compliance Property, Plant & Equipment Excise Tax
Contracts - Other Topics
January 22 January 23 January 24 January 25 January 26 January 27
Understanding the Entity and Its
Week 6 Environment Standard Costing with GP Property, Plant & Equipment
Home & Office Branch Partnership Individual Income Taxation
Understanding the Entity's Variance Analysis (cont.)
Internal Control
January 29 January 30 January 31 February 1 February 2 February 3
Understanding the Entity's Property, Plant & Equipment
Home & Office Branch (cont.)
Week 7 Internal Control (cont.) Standard Costing with GP (cont.)
Business Combinations Corporations with SRC Corporate Income Taxation
Risk Assessment & Response to Variance Analysis (cont.)
Intangibles
Separate and Consolidated FS Assessed Risks
February 5 February 6 February 7 February 8 February 9 February 10
Separate and Consolidated FS
Week 8 Test of Control Responsibility Accounting, Intangibles (cont.) Sources of Income
(cont.)
Corporations with SRC Transfer Pricing & Balance
Scorecard Investment Properties & Other Gross Income- Inclusions &
Intercompany Sales of Inventory Information Technology
Investments Exclusions
February 12 February 13 February 14 February 15 February 16 February 17 - 18

Week 9 Government Grants & Agriculture

FAR- Investment in Equity FAR- Investment in Debt Trade Payables, Provisions & Trade Payables, Provisions &
FIRST PRE-BOARD EXAM
Securities Securities Non-Current Assets Held for Sale Other Current Liabilities (Part 1) Other Current Liabilities (Part 2)
& Discontinued Operations
February 19 February 20 February 21 February 22 February 23 February 24
Financial Liabilities at Amortized
Intercompany Sales of Inventory
Week 10 Information Technology (cont.) Cost, Debt Restructuring & Other
(cont.)
Cooperatives Economics NCL Fringe Benefit Tax
Intercompany Sales of Fixed Further Audit Procedures-
Leases
Assets Substantive Tests
February 26 February 27 February 28 February 29 March 1 March 2
Intercompany Sales of Fixed Further Audit Procedures-
Week 11 Government Procurement Law Capital Assets, Gains & Losses
Assets (cont.) Substantive Tests (cont.)
Working Capital Management Leases (cont.)
Foreign Currency Transaction &
Credit Transaction Audit Sampling Deductions from Gross Income
Translation
March 4 March 5 March 6 March 7 March 8 March 9
Foreign Currency Transaction & Financial Reporting vs. Tax
Income Taxes
Translation (cont.) Audit Sampling (cont.) Reporting
Week 12 Costs of Capital, Leverage & Accounting Method & Periods
Sales
Capital Structure
Joint Arrangement Post-Employment Benefits Withholding Taxes
Completing the Audit
Documentary Stamp Tax
March 11 March 12 March 13 March 14 March 15 March 16
Auditor's Report on General General Tax Compliance
Joint Arrangement (cont.) Consumer Protection Act &
Purpose FS Requirements
Week 13 Lemon Law Capital Budgeting with Risks and
SMEs-Investment in Joint Shareholder's Equity
Venture Returns
Modification to Auditor's Report Basic Principles in Taxation
Job Order Costing Philippine Competition Act
March 18 March 19 March 20 March 21 March 22 March 23
Modification to Auditor's Report
Week14 Job Order Costing (cont.) Shareholder's Equity (cont.) Powers and Authority of the CIR
Banking Laws with Truth in (cont.) Capital Budgeting with Risks and
Lending Act Special Audit & Non-Audit Returns (cont.) Taxation Under the Local
Process Costing Retained Earnings
Consideration Government Code
April 1 April 2 April 3 April 4 April 5 April 6
Special Audit & Non-Audit
Process Costing (cont.)
Consideration (cont.)
Week 15 Tax Remedies and Additions to
Joint & By-Product Costing Intellectual Property Financial Statement Analysis Retained Earnings (cont.)
Code of Ethics for Professional Tax
Backflush Costing, ABC & Accountants
Service Cost Allocation
April 8 April 9 April 10 April 11 April 12 April 13
Non-Profit Organization
Week 16 Insurance Contracts & Service Code of Ethics for Professional
E-commerce, Data Privacy Act & Various Topics in Management Financial Statements - SFP, SCI
Concessionaire Arrangement Accountants (cont.) Preferential Taxation
Ease of Doing Business Services & SCE
Government Accounting
Full PFRS vs. PFRS for SMEs
April 15 April 16 April 17 April 18 April 19 April 20
Financial Statements - SFP, SCI Earnings Per Share & Book Operating Segments and Interim
Week 17 & SCE (cont.) Value Per Share (cont.) Financial Reporting Substantive Tests, Risk Substantive Tests, Risk
Assessment Procedures & Tests Assessment Procedures &
Earnings Per Share & Book Financial Statements - Statement of Control Tests of Control
Other "FAR" Topics
Value Per Share of Cash Flows
April 27 - 28
FINAL PRE-BOARD EXAM
Week 18
May 12 - 19
PRE-WEEK LECTURE
May 26 CPALE DAY 1
May 27 CPALE DAY 2
May 28 CPALE DAY 3