CPALE Review Tracker (@cpalezzgo)

Aud Theo
Management Services
Aud Prob
Completed 1 5.56% Completed 1
In Progress 3 16.67% In Progress 1
Recall 2 11.11% Recall 1
Remaining 12 66.67% Remaining 34
MS Progress AUD Progress
Taxation Financial Accounting and Reporting

Completed 1 3.70% Completed 1
In Progress 3 11.11% In Progress 2
Recall 1 3.70% Recall 1
Remaining 22 81.48% Remaining 39
TAX Progress FAR Progress

Aud Theo
Regulatory Framework for Business Transactions
Aud Prob
2.70% Completed 1 4.55%
2.70% In Progress 1 4.55%
2.70% Recall 1 4.55%
91.89% Remaining 20 90.91%
UD Progress RFBT Progress
Advanced Financial Accounting and

ounting and Reporting Reporting
2.33% Completed 1 6.67%
4.65% In Progress 2 13.33%
2.33% Recall 1 6.67%
90.70% Remaining 11 73.33%
AR Progress AFAR Progress

REO Pre-Recorded REO
HO# Sub-topics Notes Drills Date Started
Videos Progress Live
MAS-01 Basic Considerations in MAS 100.00% 1 1 1 Mon, Aug-21-23
MAS-02 Variable and Absorption Costing 100.00% 1 1 TRUE
Cost Volume Profit & Breakeven
MAS-03 Point 66.67% 1 1 TRUE
MAS-04 Financial Statement Analysis 0.00% TRUE TRUE
MAS-05 Budgeting 0.00% 1 1 TRUE
MAS-06 Standard Cost Variances 0.00% 1 1 TRUE
MAS-07 Performance Evaluation 0.00% 1 1 TRUE
MAS-08 Pricing Decisions 0.00% 1 1 ###
MAS-09 Relevant Costing 0.00% 1 1 ###
Quantitative Techniques in
MAS-10 Decision Making 0.00% 1 1 ###
MAS-11 Financial Markets 0.00% 1 1 ###
MAS-12 Working Capital Management 0.00% 1 1 ###
MAS-13 Short-term Financing 0.00% 1 1 ###
MAS-14 Long-term Financing 0.00% ### ### ###
MAS-15 Capital Budgeting 0.00% ### ### ###
MAS-16 Risk and Leverage 0.00% ### ### ###
MAS-17 Economics 0.00% ### ### ###
MAS-18 Strategic Costing 0.00% ### ### ###
REO QUIZ YOURSELF
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Topic # TOPICS Duration
1 Basic Considerations in MAS
MAS-01 01-01
01-02 Basic Consideration
Distinction in Management
among Management Services Cost
Accounting, 22:02
MAS-01 Accounting and Financial Accounting 12:49
MAS-01 01-03 Roles and Activities of Controller and Treasurer 57:27:00
MAS-01 01-04 International Certifications in Management Accounting 34:52:00
MAS-01 01-05 Global Trends in Management Accounting 26:02:00
MAS-01 01-06 Drills 1 to 25 20:24
MAS-01 01-07 Drills 26 to 50 13:46
Total Time 3:07:22
2 Variable and Absorption Costing

MAS-02 02-01 Variable and Absorption Costing 7:18
MAS-02 02-02
02-03 Distinction Between
Inventory Costs Product
Between Cost and
Variable Period
Costing andCost
Absorbtion 3:15
MAS-02 Costing 35:15:00
MAS-02 02-04
02-05 Nature and Treatment
Reconciliation of Fixed
of Operating Factory
Income Overhead
Under Costs
Variable Costing 9:21
MAS-02 and Absorption Costing 4:44
MAS-02 02-06 Drills 1 to 22 12:22
MAS-02 02-07 Drills 23 to 44 19:15
MAS-02 02-08 Illustration 1 to 3 25:43:00
MAS-02 02-09 Illustration 4 to 12 15:46
Total Time 2:12:59
3 CVP-BEP
MAS-03 03-01 CVP-BEP Analysis 10:37
MAS-03 03-02 Uses Assumptions and Limitations of CVP Analysis 9:18
MAS-03 03-03 Factors Affecting Profit 9:21
MAS-03 03-04
03-05 Breakeven Point in
Required Selling UnitUnit
Price, SalesSales
and and
PesoPeso
SalesSales to Achieve 27:08:00
MAS-03 a Target Profit 6:59
MAS-03 03-06 Sensitivity Analysis 13:13
MAS-03 03-07 Indifference Point in Unit Sales and Peso Sales 9:56
MAS-03 03-08
03-09 Use of Sales
Concepts Mix in Multi-Product
of Margin Companies
of Safety and Degree of Operating 12:41
MAS-03 Leverage
03-10 Different Scenarios Using CVP Analysis (Indifference Point, 22:57
MAS-03 Step Fixed, Multiple Drivers 9:49
MAS-03 03-11 Drills 1 to 29 20:31
MAS-03 03-12 Drills 30-59 42:12:00
Total Time 3:24:42
4 Financial Statement Analysis

MAS-04 04-01 Financial Statement Analysis 5:30
MAS-04 04-02 Vertical Analysis (Common-size Financial Statements) 4:22
MAS-04 04-03
04-04 Horizontal
Cash Flow Analysis
Analysis (Trend Percentages
(Interpretation andFlows
of Cash Index including
Analysis) 6:59
MAS-04 Free Cash Flow Concept) 14:31
MAS-04 04-05 Gross Profit Analysis (Price, Cost and Volume Factors) 11:57
MAS-04 04-06 Financial Ratios 52:48:00
MAS-04 04-07 Financial Forecasting using Additional Funds Needed (AFN) 8:04
MAS-04 04-08 Drills 1-30 38:49:00
MAS-04 04-09 Drills 31-59 52:21:00
Total Time 3:15:21
5 Budgeting
MAS-05 05-01
05-02 Definition and Coverage
Master Budget of the Budgeting
and It's Components Processand
(Operatinng 36:37:00
MAS-05 Financial Budgets) 15:01
MAS-05 05-03 Types of Budgets (Static, Flexible, Zero-based, Continuous) 23:39
MAS-05 05-04 Drills 1 to 50 38:34:00
MAS-05 05-05 Drills 51 to 68 40:36:00
Total Time 2:34:27
6 Standard Cost Variance Analysis

MAS-06 06-01 Standard Cost Variance Analysis 46:41:00
MAS-06 06-02
06-03 Journal Entries Variance (Quantity, Price Usage, Purchase
Direct Material 14:55
MAS-06 Price,
06-04 Mix and Yield)
Financial Planning and Budgets (Budget Variance Analysis- 21:37
MAS-06 Static and Flexible) 10:19
MAS-06 06-05 Illustration 1 13:22
MAS-06 06-07 Illustration 3 30:36:00
MAS-06 06-09 Drill 1 to 29 42:13:00
MAS-06 06-10 Drill 30 to 54 33:04:00
Total Time 3:58:06
7 Performance Evaluation
MAS-07 07-01
07-02 Performance Evaluation
Controllable and Non-controllable Cost, Direct and Common 27:05:00
MAS-07 Costs
07-03 Type of Responsibility Centers (Cost, Revenue, Profit and 5:02
MAS-07 Investment Centers) (ROI), Residual Income and Economic Value
Return of Investment 6:52
MAS-07 Added (EVA) 25:22:00
MAS-07 07-05 Rational and Need for Transfer Price 19:06
MAS-07 07-06 Nature and Perspective of Balanced Scorecard 26:20:00
MAS-07 07-07 Financial and Non-financial Performance Measures 14:13
MAS-07 07-08 Financial Performance Measures 33:55:00
MAS-07 07-09 Drills 1 to 25 35:08:00
MAS-07 07-10 Drills 26 to 60 41:16:00
MAS-07 07-11
07-12 Drills 61 to
Strategic End of Operating Income: Comprehensive
Anaysis 33:45:00
MAS-07 Illustration 43:26:00
Total Time 5:11:30
8 Pricing
MAS-08 08-01 Pricing Decisions 16:46
MAS-08 08-02 Time Horizon and Pricing Decisions 27:58:00
MAS-08 08-03 Cost Based Pricing 6:38
MAS-08 08-04 Alternative Cost-Plus Methods 5:09
MAS-08 08-05 Target Pricing 16:22
MAS-08 08-06 Value Chain and the Product's Life Cycle 14:59
MAS-08 08-07 Demand, Supply and Market Equilibrium 24:49:00
MAS-08 08-08 Summary Effects of Disequilibrium 7:11
MAS-08 08-09 Drills 1 to 25 20:49
MAS-08 08-10 Drills 26 to 56 23:41
Total Time 2:44:22
9 Relevant Costing
MAS-09 09-01
09-02 Relevant
Approaches Costing
in Analyzing Alternatives in Non-routing 10:58
MAS-09 Decisions (Total and Differential) 24:35:00
MAS-09 09-03 Types of Decisions 17:37
MAS-09 09-04 Illustration 9:02
MAS-09 09-05 Keep or Drop Decision add a Product Line 10:46
MAS-09 09-06 Sell-as-is or Process Further 4:55
MAS-09 09-07
09-08 Optimizing
Economics vs.Scarce Resources
Accounting Concepts of Marginal Revenue 19:38
MAS-09 and Marginal Costs 4:35
MAS-09 09-09 Drills 1 to 32 19:09
MAS-09 09-10 Drills 33 to 45 39:48:00
MAS-09 09-11 Drills 46 to 65 54:28:00
Total Time 3:35:31
10 Quantitative Techniques
MAS-10 10-01 Quantitative Techniques 7:39
MAS-10 10-02 Splitting Mixed Cost And Cost Prediction Techniques 53:03:00
MAS-10 10-03 Probability Analysis (Expected Value Concept) 16:30
MAS-10 10-04 Decision Tree Diagram 9:16
MAS-10 10-05 Linear Programming (Graphic Method; Algebraic Method) 8:27
MAS-10 10-06 Drills 1 to 35 41:07:00
MAS-10 10-07 Drills 36 to 49 20:01
MAS-10 10-08 Drills 50 to 68 30:02:00
Total Time 3:06:05
11 Financial Markets
MAS-11 11-01 Financial Markets 37:26:00
MAS-11 11-02 Money Markets 9:11
MAS-11 11-03 Fixed Income Market 15:27
MAS-11 11-04 Stock Market 37:52:00
MAS-11 11-05 Drills 1 to 30 18:26
MAS-11 11-06 Drills 31 to 69 29:48:00
Total Time 2:28:10
12 Working Capital Management

MAS-12 12-01 Working Capital Management 19:40
MAS-12 12-02 Cash and Marketable Securities Management 57:19:00
MAS-12 12-03 Receivables Management 42:04:00
MAS-12 12-04 Inventory Management 41:42:00
MAS-12 12-05 Drills 1 to 30 34:14:00
MAS-12 12-06 Drills 31 to 53 31:23:00
Total Time 3:43:22
13 Short-Term Financing
MAS-13 13-01 Short-Term Financing 18:12
MAS-13 13-02 Sources of Short-Term Funds- Unsecured 46:30:00
MAS-13 13-03 Sources of Short-Term Funds- Secured 10:47
MAS-13 13-04 Drills 1-35 53:42:00
MAS-13 13-05 Drills 36-40 14:10
MAS-13 13-06 Drills 41-44 5:50
MAS-13 13-07 Drills 45-60 26:51:00
Total Time 2:56:02
14 Long-Term Financing
MAS-14 14-01 Long-Term Financing 24:25:00
MAS-14 14-02 Sources of Intermediate and Long-Term Financing 49:12:00
MAS-14 14-03 Cost of Capital: Debt Financing 57:35:00
MAS-14 14-04 Cost of Capital: Equity Financing 1:00:54
MAS-14 14-05 Weighted Average Cost of Capital (WACC) 17:36
MAS-14 14-06 Drills 1 to 49 40:48:00
MAS-14 14-07 Drills 50 to 61 27:29:00
MAS-14 14-08 Drills 62 to 75 48:36:00
Total Time 5:26:35
15 Capital Budgeting
MAS-15 15-01 Capital Budgeting 14:07
MAS-15 15-02 Capital Investment Decision Factors 52:38:00
MAS-15 15-03 Non-discounted Capital Budgeting Techniques 25:44:00
MAS-15 15-04 Discounted Capital Budgeting Techniques Part 1 42:57:00
MAS-15 15-05 Discounted Capital Budgeting Techniques Part 2 20:54
MAS-15 15-06 Project Screening, Project Ranking and Capital Rationing 11:15
MAS-15 15-07 Sensitivity Analysis 17:53
MAS-15 15-08 Drills 1 to 35 34:13:00
MAS-15 15-09 Drills 36 to 45 31:02:00
MAS-15 15-10 Drills 46 to 55 38:14:00
Total Time 4:48:57
16 Risk and Leverage

MAS-16 16-01
16-02 Risk and Leverage
Measures of Risks (Coefficient of Variation and standard 1:04:24
MAS-16 Deviation) 38:33:00
MAS-16 16-03 Degree of Operating, Financial and Total Leverage 12:06
MAS-16 16-04 Drills 1 to 39 47:32:00
Total Time 2:42:35
17 Economics
MAS-17 17-01 Economics 26:07:00
MAS-17 17-02 Microeconomics Part 1 40:26:00
MAS-17 17-03 Microeconomics Part 2 30:33:00
MAS-17 17-04 Macroeconomics Part 1 46:21:00
MAS-17 17-05 Macroeconomics Part 2 1:19:15
MAS-17 17-06 Drills 1 to 40 22:34
MAS-17 17-07 Drills 41 to 77 25:47:00
Total Time 4:31:03
18 Strategic Costing
MAS-18 18-01 Strategic Costing Overview 1:10:04
MAS-18 18-02 Just-In-Time (JIT) 22:12
MAS-18 18-03 Business Process Reengineering (BRP) 10:14
MAS-18 18-04 Product Life Cycle Costing 16:06
MAS-18 18-05 Theory of Constraints (TOC) 15:06
MAS-18 18-06 Activity Based Costing and Management 28:34:00
MAS-18 18-07 Drills Part 1 46:09:00
MAS-18 18-08 Drills Part 2 18:42
MAS-18 18-09 Drills Part 3 45:35:00
Total Time 2:42:16
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Repetitions
Topic First Rep Next Rep Final Rating
R1 Rating R2 Rating R3 Rating R4 Rating R5 Rating
Basic Considerations in MAS 8/21/2023 1 3 8/24/2023 3
Variable and Absorption Costing
Cost Volume Profit & Breakeven Point
Financial Statement Analysis
Budgeting
Standard Cost Variances
Performance Evaluation
Pricing Decisions
Relevant Costing
Quantitative Techniques in Decision Making
Financial Markets
Working Capital Management
Short-term Financing
Long-term Financing
Capital Budgeting
Risk and Leverage
Economics
Remarks
Practice and Regulation of the
AT-01 28.57% 0 0 0 Mon, Aug-21-23
Accountancy
Code of EthicsProfession
for Professional
AT-02 0.00% 0 0 FALSE
Accountants
Fundamentals of Assurance
AT-03 Services 0.00% ### ### ###
Introduction to Auditing and
AT-04 Overview of the Audit Process 0.00% ### ### ###
AT-05 Preliminary Engagement Activities 0.00% ### ### ###
AT-06 Audit Planning 0.00% ### ### ###
AT-07 Internal Control Consideration 0.00% ### ### ###
Auditing in an Information
AT-08 Technology Environment 0.00% ### ### ###
AT-09 Transaction Cycles 0.00% ### ### ###
Consideration of Fraud, Error and
AT-10 Non-compliance 0.00% ### ### ###
Evidence and performance of
AT-11 substantive 0.00% ### ### ###
Approachestesting
gathering evidence
AT-12 and Audit Sampling 0.00% ### ### ###
AT-13 Completing The with
Auditthose 0.00% ### ### ###
Communication
AT-14 charged with governance 0.00% ### ### ###
AT-15 SystemReporting
Quality Control 0.00% ### ### ###
Audit (General-Purpose
AT-16 Financial Statements) 0.00% ### ### ###
(Other Assurance Engagements
AT-17 and Other Audit-Related Services) 0.00% 0 0 FALSE
REO QUIZ YOURSELF
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Topic # TOPICS
The Accountancy Profession
AT-01 01-01 Scope of Practice
AT-01 01-02 Regulation of the Accountancy Profession
AT-01 01-03 The CPA Licensure Examination
AT-01 01-04 Practice of Accountancy
AT-01 01-05 Organizations Affecting the Accountancy Profession
AT-01 01-06 Knowledge Check - Part 1
Total Time
Code of Ethics for Professional Accountants in the Philippines

AT-02 02-01 Introduction to the Code of Ethics for Professional Accountants in the Philippines
AT-02 02-02 Complying with the Code and Fundamental Principles
AT-02 02-03 Conceptual Framework
AT-02 02-04 Professional Accountants in Business (PAIB)
AT-02 02-05 Professional Accountants in Public Practice (PAPP)
AT-02 02-06
02-07 Independence
Independence for
for Audit and Review
Assurance Engagements
Engagements other than Audit and Review
AT-02 Engagements
Total Time
Fundamentals of Assurance Services

AT-03 03-01 Introduction to Assurance Services
AT-03 03-02 Elements of Assurance Engagements - Part 1
AT-03 03-03 Elements of Assurance Engagement - Part 2
AT-03 03-04 Services Performed by Practitioners
Total Time
Introduction to Auditing
AT-04 04-01 Introduction to Auditing
AT-04 04-02 Financial Statements Audit
AT-04 04-03 General Approach
AT-04 04-04 Detailed Approach
Total Time
Preliminary Engagement Activites
AT-05 05-01 Preliminary Engagement Activities
AT-05 05-02 Acceptance of the Engagement
Total Time
Audit Planning
AT-06 06-01 Introduction to Audit Planning
AT-06 06-02 Audit Procedures
AT-06 06-03 Identifying And Assessing RoMM - Part 1
AT-06 06-04 Identifying and Assessing RoMM - Part 2
AT-06 06-05 Identifying and Assessing RoMM - Part 3
AT-06 06-06 Audit Risk and Risk of Non-Detection
AT-06 06-07 Other Planning Procedures
Total Time
Study and Evaluation of Internal Control

AT-07 07-01 Introduction to Internal Control
AT-07 07-02 Components of Internal Control
AT-07 07-03 Audit Procedures - Responses to Assessed Risks
Total Time
Auditing in an IT Environment
AT-08 08-01 Information Technology Environment
AT-08 08-02 Internal Control in an IT Environment - Part 1
AT-08 08-03 Internal Control in an IT Environment - Part 2
AT-08 08-04 Auditing in an IT Environment
Total Time
Transaction Cycles
AT-09 09-01 Introduction to Transaction Cycles
AT-09 09-02 Revenue and Receipt Cycle - PART 1
AT-09 09-03 Revenue and Receipt Cycle - PART 2
AT-09 09-04 Expenditure and Disbursement Cycle
AT-09 09-05 Other Cycles
AT-09 09-06 Knowledge Check Part 1
Total Time
Fraud, Error, and Non-compliance

AT-10 10-01 Consideration Of Fraud, Error And Non-Compliance
AT-10 10-02 Consideration of Fraud and Error
AT-10 10-03 Consideration of Laws and Regulations
Total Time
Evidence and Performance of Substantive Testing

AT-11 11-01
11-02 General Concepts
Performance of Evidence
of Substantive Testing, including Confirmation and Analytical
AT-11 Procedures
AT-11 11-03 Auditing Accounting Estimates and Related Disclosures
Total Time
Approaches of Gathering Evidence and Audit Sampling

AT-12 12-01 Approaches of Gathering Evidence
AT-12 12-02 Basic Concepts to Audit Sampling
AT-12 12-03 Approaches to Sampling and Attribute Sampling Plan
AT-12 12-04 Variable Sampling Plan
Total Time
Completing the Audit

AT-13 13-01 Introduction to Completing the Audit
AT-13 13-02 Liability Items
AT-13 13-03 Related Parties
AT-13 13-04 Going Concern
AT-13 13-05 Subsequent Events and Omitted Procedures
AT-13 13-06 Written Representation Letter
Total Time
Audit Documentation and Communication with TCWG
AT-14 14-01 Audit Documentation - PART 1
AT-14 14-02 Audit Documentation - PART 2
AT-14 14-03 Communication With Those Charged With Governance
Total Time
System of Quality Control

AT-15 15-01 Introduction To Quality Control
AT-15 15-02 Elements Of Quality Control - Part 1
AT-15 15-03 Elements Of Quality Control - Part 2
AT-15 15-04 Quality Control For An Audit Of Historical Financial Statements
Audit Reporting (General-Purpose FS)

AT-16 16-01 Introduction To Audit Reporting
AT-16 16-02 Independent Auditor's Report - Basic Parts
AT-16 16-03 Key Audit Matters And Other Information
AT-16 16-04 Modification In The Auditor's Report
AT-16 16-05 Comparative Information And Opening Balances
AT-16 16-06 Audit Of Group Fs And Using The Work Of An Expert
Other Engagements
AT-17 17-01 Introduction to Special Purpose Audit Engagements and PSA 800
AT-17 17-02 Reporting on Audits of Single FS and Specific Elements, Acounts or Items of FS
AT-17 17-03 Reporting on Summary FS
AT-17 17-04 Reporting on Audit Related Services
108
Duration Vidlec Remarks
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12:30 FALSE
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14:54 FALSE
16:07 FALSE
28:53:00 FALSE
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Repetitions
Topic First Rep
Practice and Regulation of the Accountancy Profession 8/21/2023 1 3
Code of Ethics for Professional Accountants
Fundamentals of Assurance Services
Introduction to Auditing and Overview of the Audit Process
Preliminary Engagement Activities
Audit Planning
Internal Control Consideration
Auditing in an Information Technology Environment
Transaction Cycles
Consideration of Fraud, Error and Non-compliance
Evidence and performance of substantive testing
Approaches gathering evidence and Audit Sampling
Completing The Audit
Audit Documentation and Communication with those charged with
governance
System Quality Control
Audit Reporting (General-Purpose Financial Statements)
Other Reporting Responsibilities (Other Assurance Engagements and Other
Audit-Related Services)
Next Rep Final Rating Remarks
8/24/2023 3
12/30/1899 #DIV/0!
AP-01 Single Entry System 0.00% 0 0 0 Mon, Aug-21-23
AP-02 Correction of Errors 0.00% 0 0 FALSE
AP-03 Shareholder's Equity 0.00% ### ### ###
AP-04 Share-based Payment' 0.00% ### ### ###
AP-05 Audit of Cash 0.00% ### ### ###
AP-06 Receivables 0.00% ### ### ###
AP-07 Inventories and Agriculture 0.00% ### ### ###
AP-08 Investment in Equity Securities 0.00% ### ### ###
AP-09 Investment in Debt Securities 0.00% ### ### ###
AP-10 Notes and bonds payable 0.00% ### ### ###
AP-11 Property, plant and equipment 0.00% ### ### ###
AP-12 Intangible assets 0.00% ### ### ###
AP-13 Investment Property 0.00% ### ### ###
AP-14 Revaluation & Impairment 0.00% ### ### ###
AP-15 Current Liabilities 0.00% ### ### ###
AP-16 Accounting for Income Tax 0.00% ### ### ###
AP-17 Employee Benefits 0.00% ### ### ###
AP-18 Statement of Cash Flows 0.00% ### ### ###
AP-19 Financial Statements 0.00% ### ### ###
AP-20 Leases 0.00% 0 0 FALSE
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AP01- Single Entry System Duration
AP-01 01-01
01-02 Single Entryof
T-Accounts System
Accounts Receivable, Notes Receivables, Advances from 9:05
AP-01 Customers 50:14:00
AP-01 01-03 T-Accounts of Property, Plant and Equipment and Accumulated Depreciation 12:20
AP-01 01-04 Problem 2 Number 1-3 10:10
AP-01 01-05 Problem 2 Number 4 12:41
AP-01 01-06 Problem 2 Number 5 and 6 17:41
AP-01 01-07 Problem 3 35:41:00
AP-01 01-08 Problem 4 21:47
AP-01 01-09 Problem 5 12:23
AP-01 01-10 Problem 6 16:02
Total Time 3:18:04
AP02-Correction of Errors
AP-02 02-01 Correction of Errors 45:59:00
AP-02 02-02 Solution Problem 1 6:57
AP-02 02-03 Solution Problem 2 29:16:00
Total Time 4:29:47
AP03- Shareholders' Equity

AP-03 03-01 Shareholders' Equity 25:30:00
AP-03 03-06 Solution Problems 5-7 14:50
AP-03 03-07 Solution Problems 8-10 23:18
AP-03 03-08 Treasury Shares 17:09
AP-03 03-09 Derecognition of Share Capital with Solution to Problem #14 13:24
AP-03 03-10 Recapitalization with Solution to Problem #15 15:33
AP-03 03-11 Share Warrants 20:17
AP-03 03-12 Dividends to Problem 20 35:00:00
AP-03 03-13 Non-cash to Problem 22 18:08
AP-03 03-14 Fractional Share Dividends 7:10
AP-03 03-15 Non-cash to Problem 23 32:29:00
AP-03 03-17 Problem 25 and 26 41:56:00
Total Time 5:21:38
AP04- Share-Based Payment

AP-04 04-01 Share-Based Payment Transaction 38:44:00
AP-04 04-02 Problem Number 1 15:14
AP-04 04-03 Problem Numbers 2 and 3 21:25
AP-04 04-04 Problem Numbers 4 to 6 33:13:00
AP-04 04-05 Problem Numbers 7 And 8 33:59:00
AP-04 04-06 Modifications, Cancellations and Settlements 12:42
AP-04 04-07 Cash-Settled 2:25
AP-04 04-09 Share-Based Payment with Cash Alternative 4:03
AP-04 04-10 Share-Based Payment with Cash Alternative- Granted Simultaneously 21:28
AP-04 04-11 Problem Numbers 7 and 8 33:59:00
AP-04 04-12 Problem Numbers 9 and 10 20:33
AP-04 04-13 Problem Numbers 11 and 12 44:56:00
AP-04 04-14 Problem 14 14:31
AP-04 04-15 Problem 15 to 17 52:47:00
Total Time 6:45:42
AP05-Audit of Cash
AP-05 05-01 Cash and Cash Equivalents 39:41:00
AP-05 05-02 Problem 1 12:29
AP-05 05-03 Problems 2 and 3 12:04
AP-05 05-04 Problem 4 5:21
AP-05 05-05 Petty Cash Fund 15:43
AP-05 05-06 Problem 5 and 6 26:49:00
AP-05 05-07 Bank Reconciliation 22:56
AP-05 05-08 Problem 7 13:53
AP-05 05-09 Proof of Cash Part 1 59:16:00
AP-05 05-10 Problem 8 and 9 22:25
AP-05 05-11 Proof of Cash Part 2 19:28
AP-05 05-12 Problem 10 13:33
AP-05 05-13 Problem 11 11:04
AP-05 05-14 Problem 12 23:40
AP-05 05-15 Problem 13 28:15:00
AP-05 05-16 Problem 14 38:12:00
AP-05 05-17 Problem 15 30:55:00
AP-05 05-18 Problem 16 25:37:00
AP-05 05-19 Problem 17 19:19
AP-05 05-20 Special Audit Consideration 12:44
AP-05 05-21 Problem 18 11:40
Total Time 7:44:04
AP06- Receivables
AP-06 06-01 Audit of Receivables Part 1 27:25:00
AP-06 06-02 Problem 1 13:10
AP-06 06-03 Problem 2 22:56
AP-06 06-04 Problem 3 12:44
AP-06 06-05 Problem 4 16:35
AP-06 06-06 Problem 5 26:00:00
AP-06 06-07 Problem 6 26:10:00
AP-06 06-08 Audit of Receivables Part 2 27:06:00
AP-06 06-09 Problem 7 15:19
AP-06 06-10 Audit of Receivables Part 3 4:31
AP-06 06-11 Notes Receivables 11:47
AP-06 06-12 Loan Receivables 13:13
AP-06 06-13 Loan Impairment 6:55
AP-06 06-14 Problem 8 9:31
AP-06 06-15 Problem 9 19:40
AP-06 06-16 Problem 10 32:42:00
AP-06 06-17 Problem 11 24:33:00
AP-06 06-18 Problem 12 14:36
AP-06 06-19 Problem 13 25:17:00
AP-06 06-20 Problem 14 10:52
AP-06 06-21 Problem 15 24:08:00
Total Time 6:25:10
AP07- Inventories and Agriculture

AP-07 07-01 Inventories 46:52:00
AP-07 07-02 Problem 1 23:38
AP-07 07-03 Problem 2 18:02
AP-07 07-04 Cost Formula 20:45
AP-07 07-05 Problem 3 19:15
AP-07 07-06 Problem 4 25:46:00
AP-07 07-07 Problem 5 19:03
AP-07 07-08 Problem 6 8:05
AP-07 07-09 Problem 7 33:26:00
AP-07 07-10 Inventory Estimation 11:00
AP-07 07-11 Problem 8 27:06:00
AP-07 07-12 Problem 9 30:26:00
AP-07 07-13 Retail Inventory 14:52
AP-07 07-14 Problem 10 15:30
AP-07 07-15 Special Audit Consideration for Inventory 30:42:00
AP-07 07-16 Problem 11 15:28
AP-07 07-17 Inventories and Agriculture 55:13:00
AP-07 07-18 Problem 12 13:57
AP-07 07-19 Problem 13 22:02
Total Time 7:31:08
AP08- Investment in Equity Securities

AP-08 08-01 Investment in Equity Securities 46:07:00
AP-08 08-02 Problem 1 and 2 18:57
AP-08 08-03 Classification of Financial Assets 33:07:00
AP-08 08-04 Problem 3 21:39
AP-08 08-05 Problem 4 15:19
AP-08 08-06 Dividends 16:03
AP-08 08-07 Problems 5 to 7 29:47:00
AP-08 08-08 Stock Split 5:02
AP-08 08-09 Problem 8 12:07
AP-08 08-10 Stock Rights 9:36
AP-08 08-11 Problem 9 to 10 10:02
AP-08 08-12 Problem 11- Equity Investment 24:33:00
AP-08 08-13 Problem 12- Equity 16:40
AP-08 08-14 Investment in Associate Part 1 24:41:00
AP-08 08-15 Problem 13 52:47:00
AP-08 08-16 Having Outstanding Preference Shares 4:20
AP-08 08-17 Problem 14 12:14
AP-08 08-18 Investment in Associate-STEP Acquisition 4:37
AP-08 08-19 Problem 15 17:27
AP-08 08-20 Investment in Associate- Discontinuance of Equity Method 9:43
AP-08 08-21 Problem 16 32:19:00
AP-08 08-22 Investment in Associate- Deemed Disposal 8:20
AP-08 08-23 Problem 17 19:57
AP-08 08-24 Investement in Associate-Having Heavy Losses 20:02
AP-08 08-25 Problem 18 20:39
AP-08 08-26 Problem 19 19:26
Total Time 8:25:31
AP09- Investment in Debt Securities

AP-09 09-01 Investment in Debt Securities 30:21:00
AP-09 09-02 Problem 1 50:48:00
AP-09 09-03 Problem 2 to 3 17:31
AP-09 09-04 Investment in Debt-Reclassification 7:40
AP-09 09-05 Problem 4 Scenario 1 24:26:00
AP-09 09-06 Problem 4 Scenario 2 26:34:00
AP-09 09-07 Problem 4 Scenario 3 15:51
AP-09 09-08 Problem 5 15:50
AP-09 09-09 Expected Credit Loss Model 21:26
AP-09 09-10 Problem 6 32:17:00
AP-09 09-11 Problem 7 6:34
AP-09 09-12 Problem 8 21:31
AP-09 09-13 Problem 9 19:10
AP-09 09-14 Problem 10 10:09
AP-09 09-15 Illustrative Example 1 42:16:00
AP-09 09-16 Illustrative Example 2 20:19
Total Time 6:02:43
AP10- Notes and Bonds payable

AP-10 10-01 Notes and Bonds Payable Part 1 8:43
AP-10 10-02 Problem 1 8:43
AP-10 10-04 problem 2 11:46
AP-10 10-06 Problem 3 3:36
AP-10 10-07 Problem 4 6:46
AP-10 10-08 Problem 5 3:07
AP-10 10-09 Problem 6 11:23
AP-10 10-11 problem 7 21:24
AP-10 10-13 Problem 8 25:41:00
AP-10 10-15 Problems 9 and 10 11:18
AP-10 10-16 Problem 11 8:07
AP-10 10-18 Problem 12 7:51
Total Time 3:00:10
AP11- Property, plant and Equipment

AP-11 11-01 Property, Plant and Equipment Part 1 29:49:00
AP-11 11-02 Problem 1 5:16
AP-11 11-04 Problem 2 21:32
AP-11 11-05 Problem 3 19:40
AP-11 11-07 Problems 4 to 10 37:13:00
AP-11 11-09 Problems 11 to 12 13:23
AP-11 11-10 Problems 13 to 14 22:55
AP-11 11-12 Problem 15 17:06
AP-11 11-13 Problem 16 Case 1 to 2 9:58
AP-11 11-14 Problem 16 Case 3 13:00
AP-11 11-15 Problem 17 Case 1 20:25
AP-11 11-16 Problem 17 Case 2 14:41
AP-11 11-17 Problem 18 7:57
AP-11 11-18 Property, Plant and Equipment Part 6 10:24
AP-11 11-20 Problem 19 6:45
AP-11 11-21 Problem 20 37:00:00
AP-11 11-22 Problem 21 9:02
AP-11 11-23 Problem 22 23:20
AP-11 11-24 problem 23 21:51
AP-11 11-25 Wasting Asset 28:14:00
AP-11 11-26 Problem 24 to 26 17:56
AP-11 11-27 Problem 27 9:18
AP-11 11-28 Special Audit Consideration 17:45
AP-11 11-29 Problem 28 14:26
Total Time 9:30:47
AP12- Intangible Assets

AP-12 12-01 Intangible Assets Part 1 34:06:00
AP-12 12-02 Problem 1 12:47
AP-12 12-03 Problem 2 9:14
AP-12 12-04 Intangible Assets Part 2 27:45:00
AP-12 12-05 Problem 3 7:32
AP-12 12-06 Problem 4 10:44
AP-12 12-07 Intangible Assets Part 3 5:33
AP-12 12-08 Problem 5 7:53
AP-12 12-10 Problem 6 6:51
AP-12 12-12 Problem 7 16:14
AP-12 12-13 Problem 8 4:44
AP-12 12-14 Problem 9 10:54
AP-12 12-15 Problem 10 16:33
AP-12 12-16 Problem 11 9:49
AP-12 12-17 Problem 12 9:00
AP-12 12-18 Problem 13 16:20
AP-12 12-20 Problem 14 8:48
Total Time 4:20:31
AP13- Investment Property

AP-13 13-01 Investment Property Part 1 14:39
AP-13 13-02 Problem 1 9:33
AP-13 13-03 Problems 2 to 4 10:59
AP-13 13-05 Problem 5 16:08
AP-13 13-07 Problem 6 7:36
AP-13 13-08 Problem 7 5:48
AP-13 13-09 Problem 8 7:11
Total Time 1:50:20
AP14- Revaluation and Impairment

AP-14 14-01 Revaluation, Impairment and Non-Current Asset Held for Sale 19:03
AP-14 14-02 Problem 1 15:37
AP-14 14-03 PAS 36: Impairment of Assets 21:04
AP-14 14-04 Problem 2 18:47
AP-14 14-05 Problem 3 17:46
AP-14 14-06 Problem 4 13:46
AP-14 14-07 Cash Generating Units 15:09
AP-14 14-08 Problem 5 31:44:00
AP-14 14-09 Non-Current Asset Held for Sale 18:24
AP-14 14-10 Problem 6 9:17
AP-14 14-11 Problem 7 18:56
AP-14 14-12 Problem 8 14:32
AP-14 14-13 Problem 9 25:32:00
Total Time 3:59:37
AP15- Current Liabilities

AP-15 15-01 Current Liabilities 19:20
AP-15 15-02 Problems 1 and 2 8:21
AP-15 15-03 Trade Accounts Payable 11:33
AP-15 15-04 Problem 3 11:41
AP-15 15-05 Problem 4 18:29
AP-15 15-06 Problem 5 9:52
AP-15 15-07 Problem 6 8:57
AP-15 15-08 Provision 16:09
AP-15 15-09 Problems 7 and 8 12:59
AP-15 15-10 Problem 9 12:15
AP-15 15-11 Problem 10 9:39
AP-15 15-12 Problem 11 14:29
AP-15 15-13 Problem 12 17:30
AP-15 15-14 Special Audit Consideration for Payables 7:39
AP-15 15-15 Problem 13 9:03
Total Time 3:07:56
AP16- Accounting for Income Tax

AP-16 16-01 Accounting for Income Tax Part 1 26:36:00
AP-16 16-02 Problem 1 13:51
AP-16 16-03 Problem 2 17:29
AP-16 16-04 Problem 3 11:28
AP-16 16-05 Accounting for Income Tax Part 2 3:41
AP-16 16-06 Problem 4 24:03:00
AP-16 16-07 Problem 5 2:29
AP-16 16-08 Accounting for Income Tax Part 3 7:20
AP-16 16-09 Problem 6 11:34
AP-16 16-10 Problem 7 28:22:00
Total Time 2:26:53
AP17- Employee Benefits
AP-17 17-01 Employee Benefits 14:17
AP-17 17-02 Problem 1 10:34
AP-17 17-03 Post Employment Benefits 14:26
AP-17 17-04 Problem 2 19:44
AP-17 17-05 Statement of Financial Position 16:15
AP-17 17-06 Problems 3 and 4 6:47
AP-17 17-07 Benefit Expense 14:39
AP-17 17-08 Problem 5 6:43
AP-17 17-09 Problem 6 4:47
AP-17 17-10 Procedural Approach 8:25
AP-17 17-11 Problem 7 16:08
AP-17 17-12 Problem 8 15:39
AP-17 17-13 Problem 9 21:27
AP-17 17-14 Problem 10 17:11
Total Time 3:06:52
AP18- Statement of Cash Flows

AP-18 18-01 Statement of Cash Flows Part 1 48:20:00
AP-18 18-02 Statement of Cash Flows Part 2 15:37
AP-18 18-03 Problem 1 13:00
AP-18 18-04 Problem 2 17:03
AP-18 18-05 Problem 3 18:36
AP-18 18-06 Problem 4 30:59:00
AP-18 18-07 Problem 5 40:33:00
AP-18 18-08 Problem 6 41:10:00
AP-18 18-09 Problem 7 19:43
Total Time 4:05:01
AP19- Financial Statements

AP-19 19-01 Statement of Financial Position and P/L and OCI 22:45
AP-19 19-02 Problem 1 24:32:00
AP-19 19-03 Problem 2 15:12
AP-19 19-04 Statement of Profit or Loss and Other Comprehensive Income 27:13:00
AP-19 19-05 Problem 3 7:13
AP-19 19-06 Problem 4 21:32
AP-19 19-07 Problem 5 18:15
AP-19 19-08 Problem 6 40:31:00
Total Time 2:57:13
20 Leases
AP-20 20-01 Leases Part I 28:01:00
AP-20 20-02 Problem 1 26:08:00
AP-20 20-03 Leases Part II 3:14
AP-20 20-04 Problem 2 4:34
AP-20 20-05 Problem 3 7:37
AP-20 20-06 Problem 4 8:18
AP-20 20-07 Leases Part III 5:14
AP-20 20-08 Problem 5 4:00
AP-20 20-09 Leases Part IV 8:48
AP-20 20-10 Problem 6 20:10
AP-20 20-11 Problem 7 4:22
AP-20 20-12 Problem 8 2:51
AP-20 20-13 Leases Part V 9:01
AP-20 20-14 Problem 9 15:07
AP-20 20-15 Leases Part VI 4:12
AP-20 20-16 Problem 10 9:36
AP-20 20-17 Problem 11 5:40
AP-20 20-18 Leases Part VII 12:37
AP-20 20-19 Problem 12 1:34
AP-20 20-20 Problem 13 14:56
AP-20 20-21 Leases Part VIII 5:03
AP-20 20-22 Problem 14 12:09
AP-20 20-23 Leases Part IX 7:24
AP-20 20-24 Problem 15 37:58:00
Total Time 4:18:34
325
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Repetitions
Single Entry System 8/21/2023 1 3 8/24/2023 3
Correction of Errors
Shareholder's Equity
Share-based Payments
Audit of Cash
Receivables
Inventories and Agriculture
Investment in Equity Securities
Investment in Debt Securities
Notes and bonds payable
Property, plant and equipment
Intangible assets
Investment Property
Revaluation & Impairment
Current Liabilities
Accounting for Income Tax
Employee Benefits
Statement of Cash Flows
Financial Statements
Leases
Remarks
https://docs.google.com/spreadsheets
RFBT-01 Law on Obligations 16.67% 0 0 0 Mon, Aug-21-23
RFBT-02 Law on Contracts 0.00% 0 0 FALSE
RFBT-03 Law on Sales 0.00% ### ### ###
RFBT-04 Law on Credit Transactions 0.00% ### ### ###
RFBT-05 Anti-Bouncing Checks Law 0.00% ### ### ###
Consumer Protection & Lemon
RFBT-06 Law 0.00% ### ### ###
Financial Rehabilitation &
RFBT-07 Insolvency Act 0.00% ### ### ###
RFBT-08 Philippine Competition Act 0.00% ### ### ###
RFBT-09 Government Procurement Law 0.00% ### ### ###
RFBT-10 Law on Partnership 0.00% ### ### ###
RFBT-11 Law on Corporations 0.00% ### ### ###
RFBT-11a Securities Regulation Code 0.00% ### ### ###
RFBT-12 Insurance Law 0.00% ### ### ###
RFBT-13 Law on Cooperatives 0.00% ### ### ###
RFBT-14 Banking Laws 0.00% ### ### ###
RFBT-15 Intellectual Property Law 0.00% ### ### ###
RFBT-16 Data Privacy Act 0.00% ### ### ###
RFBT-17 E-Commerce Act 0.00% ### ### ###
RFBT-18 Ease of Doing Business Act 0.00% ### ### ###
RFBT-19 Labor Law 0.00% ### ### ###
RFBT-19A Labor Law - Additional Pay ### ### ###
RFBT-20 Social Security Law 0.00% ### ### ###
Summary of Benefits, Problems &
RFBT-20A Contributions Schedule ### ### ###
google.com/spreadsheets/d/1--DMBwX9r9i1TazFWkbvgr4jq8xZFDyWn9C90xmj1Vw/edit#gid=273270810&range=B2:B3
REO QUIZ YOURSELF
1 2 3 4 5 6 AVE
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10&range=B2:B3
Obligations- Atty Cesar Nickolai Jr Soriano
RFBT-01 01-01 Obligations in General 14:05
RFBT-01 01-02 Sources of Obligations 30:09:00
RFBT-01 01-03 Kinds of Obligations Part I 36:31:00
RFBT-01 01-04 Kinds of Obligations Part II 48:54:00
RFBT-01 01-05 Nature and Effects and Remedies in Case of Breach 21:01
RFBT-01 01-06 Specific Circumstances Affecting and Obligation 24:15:00
RFBT-01 01-07 Payment or Performance 26:59:00
RFBT-01 01-08 Special Forms of Payment 26:00:00
RFBT-01 01-09 Loss or Impossibility 13:48
RFBT-01 01-10 Condonation and Confusion 10:16
RFBT-01 01-11 Compensation 18:02
RFBT-01 01-12 Novation 12:53
Total Time 4:40:43
Contracts- Atty. Mae Diane Azores

RFBT-02 02-01 Definition to Classification 55:13:00
RFBT-02 02-02 Essential Elements of Contracts 1:24:50
RFBT-02 02-03 Interpretation of Contracts to Defective Contracts 49:40:00
Total Time 3:09:43
Sales- Atty. Mae Diane Azores

RFBT-03 03-01 Nature of Contract of Sale by Auction 1:20:21
RFBT-03 03-02 Recto Law to Condominium Act 27:01:00
RFBT-03 03-03 Obligations of a Vendor 32:19:00
RFBT-03 03-04 Unpaid Seller to Obligations of Vendee 1:00:02
RFBT-03 03-05 Extinguishment of Contract of Sale 25:04:00
Total Time 3:44:47
Credit Transactions- Atty. Mae Diane Azores

RFBT-04 05-01 Introduction to Credit Transactions to Pledge 45:57:00
RFBT-04 05-02 Chattel Mortgage to Distinctions 13:52
RFBT-04 05-03 Real Estate Mortgage to Redemption 19:44
Total Time 1:19:33
Anti-Bouncing Checks Law- Atty Cesar Nickolai Jr Soriano

RFBT-05 05-01 Anti-Bouncing Checks Law 13:50
Total Time 0:13:50
Consumer Protection Act and Lemon Law- Atty Cesar Nickolai Jr
Soriano
RFBT-06 06-01
06-02 Declaration of Policy,
Protection Against Construction
Deceptive, Unfairand
andDefinition of Terms
Unconscionable Sales 17:32
RFBT-06 or Practices 17:18
RFBT-06 06-03 Labeling and Fair Packaging Part 1 18:29
RFBT-06 06-04 Labeling and Fair Packaging Part 2 11:22
RFBT-06 06-05 Consumer Product and Service Warranty 12:27
RFBT-06 06-06 Price Tag Requirement 3:28
RFBT-06 06-07 Lemon Law 20:30
Total Time 1:41:06
Financial Rehabilitation and Insolvency Act- Atty Cesar Nickolai
Jr Soriano
RFBT-07 07-01 Financial Rehabilitation and Insolvency Act in General 13:34
RFBT-07 07-02 Suspension of Payments 8:45
RFBT-07 07-03 Rehabilitation Part 1 15:10
RFBT-07 07-04 Rehabilitation Part 2 13:52
RFBT-07 07-05 Pre-Negotiated Rehabilitation 19:54
RFBT-07 07-06 Liquidation Part 1 15:17
RFBT-07 07-07 Liquidation Part 2 9:47
Total Time 1:20:43
Philippine Competition Act- Atty Cesar Nickolai Jr Soriano

RFBT-08 08-01 Philippine Competition Act Part 1 37:00:00
RFBT-08 08-02 Philippine Competition Act Part 2 19:55
Total Time 0:56:55
Government Procurement Law- Atty Cesar Nickolai Jr Soriano

RFBT-09 09-01 Government Procurement Act Part 1 20:57
RFBT-09 09-03 Government Procurement Act Part 3 29:02:00
Total Time 1:28:12
Partnership- Atty. Mae Diane Azores

RFBT-10 10-01 Nature to Profit and Loss Sharing 46:26:00
RFBT-10 10-02 Rights and Obligations of Partnership and Partners 20:09
RFBT-10 10-03 Obligations to 3rd Persons to Dissolution 39:19:00
RFBT-10 10-04 Limited Partnership 17:59
Total Time 2:03:53
Law on Corporations- Atty. Mae Diane Azores

RFBT-11 11-01 Part I 1:02:35
RFBT-11 11-02 Part II 6:58
RFBT-11 11-03 Part III 44:11:00
RFBT-11 11-04 Part IV 8:55
RFBT-11 11-05 Part V 35:30:00
RFBT-11 11-06 Part VI 23:59
RFBT-11 11-07 Part VII 14:27
RFBT-11 11-08 Part VIII 28:14:00
RFBT-11 11-09 Part IX 20:23
RFBT-11 11-10 Part X 21:26
RFBT-11A 11-11 Securities Regulation Code 49:53:00
RFBT-11A 11-12 Discussion of Answers to Corporation Part I 20:55
RFBT-11A 11-13 Discussion of Answers to Corporation Part II 20:27
RFBT-11A 11-14 Discussion of Answers to Corporation Part III 23:25
RFBT-11A 11-15 Rights of a Stockholder 21:16
Total Time 6:21:18
Insurance-Atty Cesar Nickolai Jr Soriano

RFBT-12 12-01 Concept, Elements, Characteristics and Classes of Insurance 37:47:00
RFBT-12 12-02 Insurable Interest 34:42:00
RFBT-12 12-03 Perfection and Rescission 19:02
RFBT-12 12-04 Claims Settlement and Subrogation 10:46
Total Time 1:42:17
Cooperatives- Atty. Mae Diane Azores

RFBT-13 13-01 Cooperatives Part 1 21:14
RFBT-13 13-07 Cooperatives Part 7 28:58:00
Total Time 2:13:32
AMLA- Atty. Mae Diane Azores

RFBT-14 14-01 AMLA Part 1 26:45:00
RFBT-14 14-02 AMLA Part 2 30:43:00
RFBT-14 14-03 AMLA Part 3 16:18
RFBT-14 14-04 Bank Secrecy Laws 34:05:00
RFBT-14 14-05 Truth in Lending Act 19:50
RFBT-14 14-06 PDIC Law 30:20:00
Total Time 1:13:46
Intellectual Property Law- Atty Cesar Nickolai Jr Soriano/ Atty

Mae Diane Azores
RFBT-15 15-01 Trademarks I 33:28:00
RFBT-15 15-02 Tradenarks II 29:03:00
RFBT-15 15-03 Copyright I 36:48:00
RFBT-15 15-04 Copyright II 31:41:00
RFBT-15 15-05 Patent I 22:20
RFBT-15 15-06 Patent II 17:16
RFBT-15 15-07 Copyright 20:35
RFBT-15 15-08 Introduction to Patents 54:40:00
RFBT-15 15-09 Trademark 45:33:00
Total Time 2:50:36
Data
16-01Privacy Act- Atty
Data Privacy Cesar Nickolai
Act: Definition Jr Soriano
of Terms, Scope and Applicability
RFBT-16 and the National Privacy Commission 22:28
RFBT-16 16-02 Data Privacy Act: Processing of Personal Information 31:52:00
RFBT-16 16-03
16-04 Data
Data Privacy
Privacy Act:
Act: Rights
Securityofofa Data Subject
Sensitive Personal Information in 26:17:00
RFBT-16 Government 16:50
Total Time 1:37:27
E-Commerce Act- Atty

17-01 E-Commerce Act: Cesar Nickolai
Objectives, Jr Soriano
Applicability and Definition of
RFBT-17 Terms
17-02 E-Commerce Act: Legal Recognition of Electronic Data 13:39
RFBT-17 Messages, DocumentAct
17-03 E-Commerce andPart:
Signatures
Communication of Electronic Data 21:13
RFBT-17 Messages or Documents 29:27:00
RFBT-17 17-04 E-Commerce Act Part: Electronic Transactions in Government 13:24
Total Time 1:17:43
Ease of Doing Business Act- Atty Cesar Nickolai Jr Soriano
RFBT-18 18-01 Ease of Doing Business Act 22:35
Total Time 0:22:35
Labor Law- Atty Cesar Nickolai Jr Soriano

RFBT-19 19-01 Coverage and Night Shift Differential and Overtime Pay 31:28:00
RFBT-19 19-02 Weekly Rest Periods and Holiday Pay 36:57:00
RFBT-19 19-03 Leaves, Wages and 13th Month Pay 29:17:00
Total Time 1:37:42
Social Security Law- Atty Cesar Nickolai Jr Soriano

RFBT-20 20-01 Sem
20-02 Declaration of Policy Credited
of Contingency, and Coverage
Years of Service and Average 20:35
RFBT-20 Monthly Salary Credit 23:22
RFBT-20 20-03 Monthly Pension and Retirement Benefits 18:32
RFBT-20 20-04 Death, Disability and Funeral Benefits 23:16
RFBT-20 20-05 Sickness and Maternity Leave Benefits 24:27:00
RFBT-20 20-06 Other Rules on Benefits and Contributions 15:58
RFBT-20 20-07 Remittance of Contibutions and Employment Records 17:06
RFBT-20 20-08 Penal Clauses 9:11
Total Time 2:32:27
110
Vidlec Remarks
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Repetitions
Law on Obligations 8/21/2023 1 3 8/24/2023 3
Law on Contracts 12/30/1899 #DIV/0!
Law on Sales
Law on Credit Transactions
Anti-Bouncing Checks Law
Consumer Protection & Lemon Law
Financial Rehabilitation & Insolvency Act
Philippine Competition Act
Government Procurement Law
Law on Partnership
Law on Corporations
Securities Regulation Code
Insurance Law
Law on Cooperatives
Banking Laws
Intellectual Property Law
Data Privacy Act
E-Commerce Act
Ease of Doing Business Act
Labor Law
Social Security Law
Remarks
TAX-00 CREATE Law Updates 16.67% 0 0 FALSE
TAX-01 Principles of Taxation 0.00% 0 0 0 Tue, Aug 1, 2023
TAX-02 Taxes, Laws and Administration 0.00% 0 0 0 Sun, Aug 6, 2023
TAX-03 Fundamentals of Income Taxation 0.00% ### ### ###
TAX-04 Final Income Taxation 0.00% ### ### ###
Income Taxation –Final
TAX-04.1 Withholding Tax Table ### ### ###
TAX-05 Capital Gains Taxation 0.00% ### ### ###
TAX-06 Regular Income Taxation 0.00% ### ### ###
TAX-6.1 Compensation Income 0.00% ### ### ###
TAX-6.2 Fringe Benefits Tax 0.00% ### ### ###
TAX-6.3 Dealings in Properties 0.00% ### ### ###
TAX-07 Deductions from Gross Income 0.00% ### ### ###
TAX-7.1 Itemized Deductions 0.00% ### ### ###
TAX-7.2 Optional Standard Deduction 0.00% ### ### ###
TAX-08 Individual Income Taxation 0.00% ### ### ###
TAX-09 Coporate Income Tax Integ 0.00% ### ### ###
TAX-10 Estate Taxation 0.00% ### ### ###
TAX-11 Donor's Taxation 0.00% ### ### ###
TAX-12 Introduction to Consumption Tax 0.00% ### ### ###
TAX-13 VAT on importation 0.00% ### ### ###
TAX-14 Business Taxation 0.00% ### ### ###
TAX-14.1 Specific Percentage Tax 0.00% ### ### ###
TAX-14.2 Value Added Tax 0.00% ### ### ###
Excise Tax & Documentary Stamp
TAX-15 Tax 0.00% ### ### ###
TAX-16 Tax Remedies 0.00% ### ### ###
TAX-17 Local Taxation 0.00% ### ### ###
TAX-18 Preferential Taxation 0.00% ### ### ###
REO QUIZ YOURSELF
1 2 3 4 5 6 AVE
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Topic # TOPICS Duration Vidlec
00 Create Law Updates
TAX-00 00-00 Prelude to Create Updates 20:06 TRUE
TAX-00 00-01 Instruction and Changes In Final Taxes 19:29 FALSE
TAX-00 00-02 Create Law Part 2 34:03:00 FALSE
TAX-00 00-03 Create Law Part 3 32:02:00 FALSE
TAX-00 00-04 Corporate Taxpayer Create Edition 36:43:00 FALSE
TAX-00 00-05 Corporate Tax Revise 20:13 FALSE
Total Time 2:42:36
01 Fundamental Principles of Taxation

TAX-01 01-01
01-04 Taxation
DefinitionReview Guide- Taxation as a Mode of Government
of Taxation 7:20 FALSE
TAX-01 Cost Allocation 1:22:04 FALSE
TAX-01 01-05 Purpose and Scope of Taxation 8:03 FALSE
TAX-01 01-06 Inherent Limitations of Taxation 28:02:00 FALSE
TAX-01 01-07 Constitutional Limitations of Taxation 1:17:14 FALSE
TAX-01 01-08 Situs of Taxation 16:48 FALSE
TAX-01 01-09 Double Taxation and its Remedies 19:37 FALSE
TAX-01 01-10 Escapes from Taxation 8:54 FALSE
TAX-01 01-11 Principles of a Sound Tax System 9:25 FALSE
TAX-01 01-12 Fundamentals Of Taxation Part 1- Drills 47:46:00 FALSE
TAX-01 01-13 Fundamentals Of Taxation Part 2-Drills 44:30:00 FALSE
TAX-01 01-14 Test Yourself Explanation- Part 1 18:18 FALSE
TAX-01 01-15 Test Yourself Explanation- Part 2 49:07:00 FALSE
TAX-01 01-16 Test Yourself Explanation- Part 3 23:22 FALSE
Total Time 4:17:27
02 Taxes, Tax Laws and Tax Administration

TAX-02 02-01 Tax and Its Classifications 14:12 FALSE
TAX-02 02-02 Tax vs. Similar Items 19:22 FALSE
TAX-02 02-03 Tax laws vs. Revenue Regulations vs. Rulings 10:15 FALSE
TAX-02 02-04 Powers of the BIR and the CIR 36:16:00 FALSE
TAX-02 02-05 Fundamental Doctrines in Taxation 34:51:00 FALSE
TAX-02 02-06 Discussion of Illustratives 48:20:00 FALSE
Total Time 2:43:16
03 Fundamental Principles of Income Taxation

TAX-03 03-01 Gross income with Drills 1:06:20 FALSE
TAX-03 03-02 Income Taxpayers with Drills 53:20:00 FALSE
TAX-03 03-03 Situs of income with Drills 1:02:31 FALSE
TAX-03 03-04 Accounting periods 15:02 FALSE
TAX-03 03-05 Accounting methods 1:43:08 FALSE
TAX-03 03-06 Income Tax Compliance 1:01:10 FALSE
TAX-03 03-07 Income Tax Compliance Drills 22:35 FALSE
Total Time 6:17:15
04 Final Income Taxation

TAX-04 04-00 Prelude to Final Income Taxation 7:57 FALSE
TAX-04 04-01 Introduction to Final Income Taxation 29:17:00 FALSE
TAX-04 04-02 Interest income 43:01:00 FALSE
TAX-04 04-03 Dividend income 1:17:02 FALSE
TAX-04 04-04 Royalty, Prizes, Winnings & Informer's Reward 27:44:00 FALSE
TAX-04 04-05 Drill continuation 38:55:00 FALSE
Total Time 3:43:56
05 Capital Gains Tax

TAX-05 05-01 Capital assets and the scope of CGT 26:54:00 FALSE
TAX-05 05-02 15% CGT on Disposal of Domestic Stocks Directly to Buyer 31:14:00 FALSE
TAX-05 05-03 Drill: Transactional 15% CGT 27:00:00 FALSE
TAX-05 05-04 Drill: Annual 15% CGT 18:48 FALSE
TAX-05 05-05 15% CGT in Installment 12:28 FALSE
TAX-05 05-06 Wash sales rule 33:57:00 FALSE
TAX-05 05-07 Tax-free Exchange of Property 30:10:00 FALSE
TAX-05 05-08 6% CGT on Disposal of Real Property Capital Asset 27:08: FALSE
TAX-05 05-09 Drill: Scope of the 6% CGT 17:23 FALSE
TAX-05 05-10 Drill: 6% CGT in installment and next topics 50:42:00 FALSE
Total Time 4:36:04
06 Regular Income Tax

TAX-06 06-01 Introduction to Regular Income Tax 15:06 FALSE
TAX-06 06-02 Inclusions in Gross Income 32:23:00 FALSE
TAX-06 06-03 Exclusions in Gross Income Part I 27:11:00 FALSE
TAX-06 06-04 Exclusions in Gross Income Part II 42:10:00 FALSE
TAX-06 06-05 Special Reporting Considerations on Gross Income 52:15:00 FALSE
TAX-06 06-06 Preface to Handout- Illustration 4:23 FALSE
TAX-06 06-07 Exercise Number 1 -3 43:35:00 FALSE
TAX-06 06-08 Exerccise Number 4 - 7 43:00:00 FALSE
TAX-06 06-09 Exercise Number 8 -11 39:50:00 FALSE
TAX-06 06-10 Exercise Number 12 27:44:00 FALSE
Total Time 5:27:37
6.1 Compensation Income

TAX-6.1 06.01-01 Compensation Income 1 1:10:01 FALSE
TAX-6.1 06.01-02 Compensation Income 2 8:15 FALSE
TAX-6.1 06.01-03 Withholding tax on Compensation 22:10 FALSE
TAX-6.1 06.01-04 Illustration 1 1:06:28 FALSE
TAX-6.1 06.01-05 Drill No. 1 to 15 25:58:00 FALSE
TAX-6.1 06.01-06 Drill Exercise No. 16-27 35:05:00 FALSE
Total Time 3:47:57
6.2 Fringe Benefits

TAX-6.2 06.02-01 Fringe Benefits - Lecture 43:30:00 FALSE
TAX-6.2 06.02-02 Illustration - Drill 37:12:00 FALSE
TAX-6.2 06.02-03 Illustration - Drill 32:44:00 FALSE
Total Time 1:53:38
6.3 Dealings in Properties

TAX-6.3 06.03-01 Dealings In Properties 55:49:00 FALSE
TAX-6.3 06.03-02 Illustration 1 - 3 31:05:00 FALSE
TAX-6.3 06.03-03 Illustration 4 6:11 FALSE
Total Time 1:25:31
07 Principles of Deductions
TAX-07 07-01 Principles of Deduction 1:24:00 FALSE
TAX-07 07-02 Special Considerations on Deductions 43:54:00 FALSE
TAX-07 07-03 Illustration 1 24:43:00 FALSE
TAX-07 07-04 Illustration 2-6 42:23:00 FALSE
Total Time 3:15:00
07.01 Itemized Deductions

TAX-7.1 07.01-01 Itemized Deductions 1 31:35:00 FALSE
TAX-7.1 07.01-02 Itemized Deductions 2 17:55 FALSE
TAX-7.1 07.01-07 Nolco Concept 13:55 FALSE
TAX-7.1 07.01-08 Nolco Illustration 21:37 FALSE
TAX-7.1 07.01-09 Special Allowable Deductions 28:03:00 FALSE
TAX-7.1 07.01-10 Problem 14 & 15 14:08 FALSE
TAX-7.1 07.01-11 Additional Deduction For Labor Training Expense 6:17 FALSE
Total Time 4:32:02
07.02 Optional Standard Deductions

TAX-7.2 07.02-01 Optional Standard Deductions Concepts 25:49:00 FALSE
TAX-7.2 07.02-02 Illustrations 2 & 3 32:25:00 FALSE
TAX-7.2 07.02-04 Mandatory Itemized Deductions 10:59 FALSE
Total Time 1:18:49
08 Individual Income Taxation

TAX-08 08-01 Narrative Summary of Basic Rules 22:58 FALSE
TAX-08 08-02 Illustration 1 Part I 27:52:00 FALSE
TAX-08 08-03 Illustration 1 Part II 31:38:00 FALSE
TAX-08 08-04 Illustration 2 9:09 FALSE
TAX-08 08-05 Illustration 2 (Purely in Business- 8% Commuted Tax Option) 24:17:00 FALSE
TAX-08 08-06 Illustration 3.1 (Regular Tax Option) 30:50:00 FALSE
TAX-08 08-07 Illustration 3.2 (8% Tax Option) 19:39 FALSE
TAX-08 08-09 Estate and Trust Concept 16:16 FALSE
Total Time 5:13:36
09 Corporate Income Taxation

TAX-09 09-01 Corporate taxpayers Part 1 26:37:00 FALSE
TAX-09 09-02 Corporate taxpayers Part 2 48:06:00 FALSE
TAX-09 09-03 Corporate taxpayers Part 1 -Create 36:39:00 FALSE
TAX-09 09-04 Corporate taxpayers Part 2 -Create 20:10 FALSE
TAX-09 09-05 Drill - Corporate Taxpayer types 37:23:00 FALSE
TAX-09 09-06 Drill - Special & Exempt Corporations 11:36 FALSE
TAX-09 09-07 Drills - International Carriers 13:09 FALSE
TAX-09 09-06 Drills - OBU/FCDU/EFCDU 20:53 FALSE
TAX-09 09-08 Drills - Supplementals 1:06:31 FALSE
TAX-09 09-09 Unique Corporate Tax rules 22:51 FALSE
TAX-09 09-10 Drill - Minimum corporate income tax 25:17:00 FALSE
TAX-09 09-11 Improperly acumulated earnings tax 33:44:00 FALSE
TAX-09 09-12 Branch Profit Remittance Tax 17:26 FALSE
TAX-09 09-13 Illustration 19 & 20 24:40:00 FALSE
Total Time 6:45:02
10 Estate Taxation
TAX-10 10-01 Introduction to transfer taxation 27:54:00 FALSE
TAX-10 10-02 Transfers 35:45:00 FALSE
TAX-10 10-03 Types of Transfer Taxpayers 18:18 FALSE
TAX-10 10-04
10-05 Succession Elements
Special Exclusions and Valuation of Gross Estate / Discussion 56:46:00 FALSE
TAX-10 of Illustrations 1, 2 & 3 47:56:00 FALSE
TAX-10 10-06
10-07 Gross Estate ofofMarried
Classification Decedents
Gross Estate Items & Discussion of Illustration 50:58:00 FALSE
TAX-10 4 36:40:00 FALSE
TAX-10 10-09 Deductions from Gross Estate 1:05:49 FALSE
TAX-10 10-10 Illustration 6 & 7 17:31 FALSE
TAX-10 10-11 Vanishing Deductions 26:27:00 FALSE
TAX-10 10-12 Vanishing Deductions Illustration 1:07:16 FALSE
TAX-10 10-14 Illustration 10 Absolute Community of Property 20:20 FALSE
TAX-10 10-15 Illustration 11&12 and Administrative requirements 34:20:00 FALSE
Total Time 9:18:02
11 Donors Taxation
TAX-11 11-01 The concept of donation 23:52 FALSE
TAX-11 11-02 Donor's tax 1:03:54 FALSE
TAX-11 11-04 illustration 2-3 12:04 FALSE
TAX-11 11-05 Illustration 4-6 25:32:00 FALSE
TAX-11 11-08 Illustration 9-11 20:08 FALSE
Total Time 3:26:22
12 Consumption Taxes
TAX-12 12-01 Consumption Tax 19:40 FALSE
TAX-12 12-02 Vat on Import vs. Business Tax 13:12 FALSE
TAX-12 12-03 Classes of Consumption. 20:57 FALSE
TAX-12 12-04 Additional Considerations on Consumption Tax 23:47 FALSE
TAX-12 12-05 Drills 46:16:00 FALSE
Total Time 2:03:52
13 VAT on Importation
TAX-13 13-01 VAT on Importation 1:10:35 FALSE
TAX-13 13-02 VAT on Importation - Drills 21:34 FALSE
Total Time 1:32:09
14 Introduction to Business Taxation

TAX-14 14-01 Introduction to Business Taxation Part 1 33:16:00 FALSE
TAX-14 14-02 Introduction to Business Taxation Part 2 33:28:00 FALSE
TAX-14 14-03 Introduction to Business Tax Drills Part 1 23:17 FALSE
TAX-14 14-04 Introduction to Business Tax Drills Part 2 27:13:00 FALSE
TAX-14 14-05 Exempt Sales or Receipt Part 1 31:44:00 FALSE
TAX-14 14-06 Exempt Sales or Receipt Part 2 37:07:00 FALSE
TAX-14 14-07 Exempt Sales or Receipt Drills Part 1 21:50 FALSE
TAX-14 14-08 Exempt Sales or Receipt Drills Part 2 27:33:00 FALSE
Total Time 3:55:28
14.01 Specific Percentage Tax

TAX-14.1 14.01-01 Services Specifically Subject to % Tax 1:03:17 FALSE
TAX-14.1 14.01-02 Specifically Subject to % Tax - Drills 52:17:00 FALSE
Total Time 1:55:34
14.02 Value Added Tax

TAX-14.2 14.02-01 Sources Of Output Vat (12%) 54:25:00 FALSE
TAX-14.2 14.02-02 Vat Source Of Output Vat (0%) 28:10:00 FALSE
TAX-14.2 14.02-03 Output Vat - Drills 55:05:00 FALSE
TAX-14.2 14.02-04 Input Vat 58:11:00 FALSE
TAX-14.2 14.02-05 Input Vat - Drills 34:32:00 FALSE
TAX-14.2 14.02-06 Input Vat Allocation And Tax Credits 13:28 FALSE
TAX-14.2 14.02-07 Vat Integrated Application Part 1 32:39:00 FALSE
TAX-14.2 14.02-08 Integrated Application Part 2 33:36:00 FALSE
Total Time 5:10:06
15 Excise Tax and Documentary Stamp Tax

TAX-15 15-01 Excise Tax Part 1 39:12:00 FALSE
TAX-15 15-02 Excise Tax Part 2 35:11:00 FALSE
TAX-15 15-03 Sin Tax 38:29:00 FALSE
TAX-15 15-04 Green Tax 43:41:00 FALSE
TAX-15 15-05 Miscellaneous Items Part 1 16:30 FALSE
TAX-15 15-06 Miscellaneous Items Part 2 39:35:00 FALSE
TAX-15 15-07 Miscellaneous Items Part 3 45:56:00 FALSE
TAX-15 15-08 Documentary Stamp Tax 29:35:00 FALSE
TAX-15 15-09 Focus Transaction Part 1 30:58:00 FALSE
TAX-15 15-10 Focus Transaction Part 2 39:49:00 FALSE
Total Time 5:58:56
16 Tax Remedies
TAX-16 16-01 Goverment Remedies Part 1 35:30:00 FALSE
TAX-16 16-04 Government Remedies Part 4 21:25 FALSE
TAX-16 16-05 Government Remedies Drills 54:23:00 FALSE
TAX-16 16-06 Taxpayer Remedies 1:32:02 FALSE
TAX-16 16-07 Taxpayer Remedies - Drills 51:31:00 FALSE
Total Time 5:12:21
17 Local Taxation
TAX-17 17-01 Introduction To Local Taxation - Part 1 58:44:00 FALSE
TAX-17 17-02 Introduction To Local Taxes - Part 2 41:38:00 FALSE
TAX-17 17-03 Provincial Taxes 56:46:00 FALSE
TAX-17 17-04 Drills Provincial Tax 34:17:00 FALSE
TAX-17 17-05 Other Privilege Taxes 34:42:00 FALSE
TAX-17 17-06 Drills - Other Privilege Taxes 19:15 FALSE
TAX-17 17-07 Community Tax 22:08 FALSE
TAX-17 17-08 Drills Community Tax 16:25 FALSE
TAX-17 17-09 Fundamentals Of Local Business Tax 56:36:00 FALSE
TAX-17 17-10 Fundamentals Of Local Business Tax-Drills 31:29:00 FALSE
TAX-17 17-11 Fundamentals Of Local Business Tax-Drills 5-9 26:21:00 FALSE
Total Time 6:41:21
18 Preferential Taxation
TAX-18 18-01 Senior Citizen & Pwd 44:51:00 FALSE
TAX-18 18-02 Barangay Microbusiness Enterprise Law 30:30:00 FALSE
TAX-18 18-03 Double Taxation Agreement 44:28:00 FALSE
TAX-18 18-04 Board of Investments - Registered Business Enterprises Part 1 39:39:00 FALSE
TAX-18 18-05 Board of Investments - Registered Business Enterprises Part 2 37:52:00 FALSE
TAX-18 18-06 Peza Rbes 51:42:00 FALSE
TAX-18 18-07 Create Incentives Part 1 1:01:39 FALSE
TAX-18 18-08 Create Incentives Part 2 43:15:00 FALSE
Total Time 5:53:56
200
Remarks
Repetitions
Principles of Taxation 8/17/2023 1 4 8/20/2023 4
Taxes, Laws and Administration
Fundamentals of Income Taxation
Final Income Taxation
Income Taxation –Final Withholding Tax Table
Capital Gains Taxation
Regular Income Taxation
Compensation Income
Fringe Benefits Tax
Dealings in Properties
Deductions from Gross Income
Itemized Deductions
Optional Standard Deduction
Individual Income Taxation
Coporate Income Tax Integ
Estate Taxation
Donor's Taxation
Introduction to Consumption Tax
VAT on importation
Business Taxation
Excise Tax & Documentary Stamp Tax
Tax Remedies
Local Taxation
Preferential Taxation
Remarks
Introduction to Accountancy and
FAR-01 40.00% 0 0 FALSE
Preface to PFRS
Conceptual Framework for
FAR-02 8.33% 0 0 FALSE
Financial Reporting
FAR-03 Cash and Cash Equivalents 0.00% ### ### ### Tue, Aug 15, 2023
FAR-04 Receivables 0.00% ### ### ###
FAR-05 Inventories 0.00% ### ### ###
FAR-06 Biological Assets 0.00% ### ### ###
Property Plant and Equipment -
FAR-07 Part 1 0.00% ### ### ###
Property Plant and Equipment -
FAR-08 Part 2 0.00% ### ### ###
FAR-09 Government Grants 0.00% ### ### ###
FAR-10 Borrowing Costs 0.00% ### ### ###
FAR-11 Depletion of Mineral Resources 0.00% ### ### ###
FAR-12 Intangible Assets 0.00% ### ### ###
FAR-13 Impairment of Assets 0.00% ### ### ###
FAR-14 Investment in Equity Securities 0.00% ### ### ###
FAR-15 Investments in Associates 0.00% ### ### ###
FAR-16 Investments in Debt Securities 0.00% ### ### ###
FAR-17 Investment Properties 0.00% ### ### ###
FAR-18 Fund and Other Investments 0.00% ### ### ###
FAR-19 ### ### ###
FAR-20 Current Liabilities 0.00% ### ### ###
FAR-21 Notes Payable 0.00% ### ### ###
FAR-22 Bonds Payable 0.00% ### ### ###
FAR-23 Compound Financial Instruments 0.00% ### ### ###
FAR-24 Provisions 0.00% ### ### ###
FAR-25 Employee Benefits 0.00% ### ### ###
FAR-26 Income Taxes 0.00% ### ### ###
FAR-27 Leases 0.00% ### ### ###
FAR-28 Shareholders' Equity Part 1 0.00% ### ### ###
FAR-29 Shareholders' Equity Part 2 0.00% ### ### ###
FAR-30 Share-based payments 0.00% ### ### ###
FAR-31 Book Value per Share 0.00% ### ### ###
FAR-32 Earnings per Share 0.00% ### ### ###
FAR-33 Financial Statements Part 1 0.00% ### ### ###
FAR-34 Financial Statements Part 2 0.00% ### ### ###
FAR-35 Statement of Cash Flows 0.00% ### ### ###
FAR-36 ### ### ###
FAR-37 Operating Segments 0.00% ### ### ###
Non Current Assets Held For Sale
FAR-38 and Discontinued Operations 0.00% ### ### ###
FAR-39 Events after Reporting Period 0.00% ### ### ###
FAR-40 Related Parties 0.00% ### ### ###
FAR-41 Interim Financial Reporting 0.00% ### ### ###
Accounting Changes and Error
FAR-42 Correction 0.00% ### ### ###
FAR-43 Cash to Acrrual Basis 0.00% ### ### ###
FAR-44 Accounting Process 0.00% 0 0 FALSE
FAR-45 SMEs 0.00% 0 0 FALSE
REO QUIZ YOURSELF
1 2 3 4 5 6 AVE
In Progress
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Recall
DONE
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Topic # TOPICS
FAR01- Introduction to Accountancy Profession & Preface to PFRS
FAR-01 01-01 Definition of Accounting
FAR-01 01-02 Accountancy Law and Accountancy Fields
FAR-01 01-03 PFRS (Definition, Scope & Structure)
FAR-01 01-04 Standard Setting
FAR-01 01-05 Discussion Exercises
Total Time
FAR02- Conceptual Framework for Financial Reporting

FAR-02 02-01 Purpose and Authoritative Status
FAR-02 02-02 Underlying Assumptions
FAR-02 02-03 Chapter 1 of Conceptual Framework
FAR-02 02-04 Chapter 2 (Fundamental Qualitative Characteristics)
FAR-02 02-05 Chapter 2 (Enhancing Qualitative Characteristics)
FAR-02 02-09 Chapter 6 & 7 of Conceptual Framework
FAR-02 02-11 Straight Problems (Exercise 1 and 2)
FAR-02 02-12 Multiple Choice Theories
Total Time
FAR03- Cash and Cash Equivalents

FAR-03 03-01 Cash and Cash Equivalents (Part 1)
FAR-03 03-04 Exercise 1
FAR-03 03-05 Bank Reconciliation
FAR-03 03-07 Proof of Cash
FAR-03 03-10 Multiple Choice (Theories)
Total Time
FAR04- Receivables
FAR-04 04-01 Receivables in General
FAR-04 04-02 Trade AR (Part 1)
FAR-04 04-03 Trade AR (Part 2)
FAR-04 04-04 Accounting for Bad Debts
FAR-04 04-05 Notes Receivable
FAR-04 04-06 Loans Receivable
FAR-04 04-07 Impairment of Loans
FAR-04 04-08 Receivable Financing (Pledge and Assignment)
FAR-04 04-09 Receivable Financing (Factoring and Discounting)
FAR-04 04-12 Exercise 2 Part 1
Total Time
FAR05- Inventories
FAR-05 05-01 Basic Concepts
FAR-05 05-02 Recognition Part I
FAR-05 05-03 Recognition Part II
FAR-05 05-04 Initial Measurement Part I
FAR-05 05-05 Initial Measurement Part II
FAR-05 05-06 Accounting for Inventories
FAR-05 05-07 Purchase Commitments
FAR-05 05-08 Subsequent Measurement (Cost Formulas)
FAR-05 05-09 Subsequent Measurement (LCNRV)
FAR-05 05-10 Inventory Estimation (Basic Concepts)
FAR-05 05-11 Inventory Estimation (Gross Profit Method)
FAR-05 05-12 Inventory Estimation (Retail Inventory Method)
Total Time
FAR06- Biological Assets

FAR-06 06-01 Scope and Definition of Terms
FAR-06 06-02 Recognition and Measurement
FAR-06 06-03 Gains and Losses
FAR-06 06-04 Presentation and Disclosure
Total Time
FAR07- Property, Plant & Equipment (Part 1)

FAR-07 07-01 Definition, Scope and Recognition
FAR-07 07-02 Initial Measurement (Part 1)
FAR-07 07-03 Initial Measurement (Part 2)
FAR-07 07-04 Cost of Land
FAR-07 07-05 Cost of Building
FAR-07 07-06 Cost of Equipment
Total Time
FAR08- Property, Plant & Equipment (Part 2)

FAR-08 08-01 Change in Accounting Estimate
FAR-08 08-02 Concept of Depreciation
FAR-08 08-03 Depreciation Methods (Part 1)
FAR-08 08-04 Depreciation Methods (Part 2)
FAR-08 08-05 Derecognition
FAR-08 08-06 Revaluation Model (Part 1)
FAR-08 08-07 Revaluation Model (Part 2)
FAR-08 08-08 Subsequent Costs
Total Time
FAR09- Government Grants

FAR-09 09-01 Definition, Scope and Recognition
FAR-09 09-02 Measurement, Accounting & Presentation of Government Grants
FAR-09 09-03 Repayments of Grants
FAR-09 09-04 Multiple Choice
Total Time
FAR10- Borrowing Costs

FAR-10 10-01 Basic Concepts and Recognition
FAR-10 10-02 Accounting for Borrowing Costs - Specific Borrowing
FAR-10 10-03 Accounting for Borrowing Costs - General Borrowing
FAR-10 10-04 Accounting for Borrowing Costs - Mixed Borrowing
FAR-10 10-05 Multiple Choice
Total Time
FAR11- Depletion of Mineral Resources

FAR-11 11-01 Exploration and Evaluation of Assets
FAR-11 11-02 Cost of Wasting Assets
FAR-11 11-03 Depletion
FAR-11 11-04 Accounting for Shutdown
FAR-11 11-05 Wasting Asset Doctrine
Total Time
FAR12- Intangible Assets

FAR-12 12-01 Definition and Scope
FAR-12 12-02 Initial Measurement Part 1
FAR-12 12-03 Initial Measurement Part 2
FAR-12 12-04 Subsequent Measurements & Amortization
FAR-12 12-05 Other Accounting Issues
FAR-12 12-06 Major Categories Part 1
FAR-12 12-07 Major Categories Part 2
FAR-12 12-08 Multiple Choice Theories
Total Time
FAR13- Impairment of Assets

FAR-13 13-01 Basic Concepts and Scope of PAS 36
FAR-13 13-02 Identification of Impaired Asset
FAR-13 13-03 Measurement of Recoverable Amount
FAR-13 13-04 Recognition of impairment
FAR-13 13-05 Reversal of Impairment Loss
Total Time
FAR14- Investment in Equity Securities

FAR-14 14-02 Classification, Measurement and Presentation
FAR-14 14-03 Sale of Investment
FAR-14 14-04 Accounting for Share Splits, Special Assessments & Stock Rights
FAR-14 14-05 Disposal of Investment
FAR-14 14-06 Accounting for Dividends
FAR-14 14-07 Accounting for Share Splits, Special Assessment and Stock Rights
FAR-14 14-08 Reclassifications and Impairment
Total Time
FAR15- Investment in Associates

FAR-15 15-02 Measurement
FAR-15 15-03 Investee with Heavy Losses
FAR-15 15-04 Intercompany Transactions
FAR-15 15-05 Changes In Ownership Percentage
FAR-15 15-06 Presentation And Reporting
FAR-15 15-07 Straight Problems (Exercise 1)
Total Time
FAR16- Investment in Debt Securities

FAR-16 16-02 Classification, Measurement & Presentation
FAR-16 16-03 Dispossal of Investments
FAR-16 16-04 Reclassification
FAR-16 16-05 Impairment and Reversal of Impairment
Total Time
FAR17- Investment Properties

FAR-17 17-02 Other Classification Issues
FAR-17 17-03 Initial Measurement
FAR-17 17-04 Subsequent Measurement
FAR-17 17-05 Transfer
Total Time
FAR18- Funds and Other Investments

FAR-18 18-01 Cash Surrender Value
FAR-18 18-02 Bond Sinking FUnd
FAR-18 18-03 Other Long Term Investment
Total Time
FAR19 NOT APPLICABLE
FAR20- Current Liabilities

FAR-20 20-01 Basic Concepts and Measurement
FAR-20 20-02 FS Presentation
FAR-20 20-03 Specific Current Liabilities Part I
FAR-20 20-04 Specific Current Liabilities Part II
FAR-20 20-08 Exercise 4 & 5
FAR-20 20-11 Multiple Choice(Theories)
Total Time
FAR21 Notes Payable

FAR-21 21-01 Notes Payable
FAR-21 21-02 Debt Restructuiring Part I
FAR-21 21-03 Debt Restructuiring Part II
FAR-21 21-04 Loans Payable
FAR-21 21-05 Multiple Choice(Therories)
Total Time
FAR22 - Bonds Payable

FAR-22 22-08 Classification and Measurement
FAR-22 22-09 Retirement of Bonds
FAR-22 22-10 MULTIPLE CHOICE THEORIES
Total Time
FAR23 Compound Financial Instruments

FAR-23 23-02 Bonds with Share Warrants
FAR-23 23-03 Convertible Bonds
Total Time
FAR24 Provisions
FAR-24 24-01 Definition and Recognition
FAR-24 24-02 Measurement
FAR-24 24-03 Recording and Common Types of Provisions
FAR-24 24-04 Specific Provisions (Part 1)
FAR-24 24-05 Specific Provisions (Part 2)
Total Time
FAR25 Employee Benefits

FAR-25 25-01 Sort-Term Employee Benefits
FAR-25 25-02 Post-Employment Benefits (Defined Contribution Plan)
FAR-25 25-03 Post-Employment Benefits (Defined Benefit Plan)
FAR-25 25-04 Termination and other Long-term Benefits
Total Time
FAR26 Income Taxes

FAR-26 26-01 Basic Concepts and Accounting for Defered Taxes
FAR-26 26-02 computation of Tax Expense
FAR-26 26-03 Initial Recognition of DTA and DTL
FAR-26 26-04 Tax Allocation and Presentation
Total Time
FAR27 Leases
FAR-27 27-02 Accounting for Leases: Lessee (Part 1)
FAR-27 27-03 Accounting for Leases: Lessee (Part 2)
FAR-27 27-04 Accounting for Leases: Lessor
FAR-27 27-05 operating leases
FAR-27 27-06 sale and leaseback
Total Time
FAR28 Shareholders' Equity (Part 1)

FAR-28 28-00 shareholder's equity
FAR-28 28-01 Components of Shareholders' Equity
FAR-28 28-02 Issuance, Subscription and Retirement Part I
FAR-28 28-03 Issuance, Subscription and Retirement Part II
FAR-28 28-04 Treasury Shares Part I
FAR-28 28-05 Treasury Shares Part II
FAR-28 28-06 Other equity Instruments
FAR-28 28-07 Donation
Total Time
FAR29 Shareholders' Equity (Part 2)

FAR-29 29-01 Retained Earnings (Basic Concepts)
FAR-29 29-02 Retained Earnings (Dividends Part 1)
FAR-29 29-03 Retained Earnings (Dividends Part 2)
FAR-29 29-04 Recapitalization
FAR-29 29-05 Quasi Reorganization
FAR-29 29-17 MULTIPLE CHOICE (Theories)
Total Time
FAR30 Share-based Payments

FAR-30 30-01 Basic Concepts & Recognition
FAR-30 30-02 Equity-Settled Share-based Payments
FAR-30 30-03 Accounting for Modifications
FAR-30 30-04 Acceleration of Vesting
FAR-30 30-05 Cash-settled Share-based Payments
FAR-30 30-06 Choice Between ES and CS
Total Time
FAR31 Book value per share

FAR-31 31-01 Book Value Per Share Lecture
Total Time
FAR32 Earnings per share

FAR-32 32-02 Basic Earnings per share
FAR-32 32-03 Diluted Earnings per share
FAR-32 32-04 Multiple Potential Ordinary Shares
Total Time
FAR33 Financial Statements (Part 1)

FAR-33 33-01 Basic Concepts & Headings and Titles
FAR-33 33-02 General Features
FAR-33 33-03 The Complete Set of Financial Statement
FAR-33 33-04 Statement of Financial Position
Total Time
FAR34 Financial Statements (Part 2)

FAR-34 34-01 Statement of Comprehensive Income (Part I)
FAR-34 34-02 Statement of Comprehensive Income (Part II)
FAR-34 34-03 Statement of Changes in Equity
FAR-34 34-04 Notes to Financial Statements
Total Time
FAR35 Statement of Cash Flows

FAR-35 35-01 Basic Concepts and Classification of Cash Flows
FAR-35 35-02 Presentation
Total Time
NOT APPLICABLE
FAR37 Operating Segments

FAR-37 37-02 Reportable Segments
Total Time
FAR38 NCAHFS & Discontinued Operations

FAR-38 38-01 NCAHFS: Basic Concepts & Recognition
FAR-38 38-02 NCAHFS: Measurement & Presentation
FAR-38 38-03 Discontinued Operations
Total Time
FAR39 Events after the Reporting Period

FAR-39 39-01 Basic Concepts & Types
Total Time
FAR40 Related Parties

FAR-40 40-02 Disclosures
Total Time
FAR41 Interim Reporting

FAR-41 41-01 Basic Concepts and Content of Interim Reports
FAR-41 41-02 Recognition and Measurement
FAR-41 41-04 Exercise 2 and 3
Total Time
FAR42 Accounting Changes and Error Correction

FAR-42 42-01 Accounting Changes
FAR-42 42-02 Error Correction
FAR-42 43-05 Exercises
Total Time
FAR43 Cash to Accrual Basis

FAR-43 43-02 Relevant Formulas
FAR-43 43-05 Exercise 3 and 4
Total Time
FAR44 Accounting Process

FAR-44 44-02 Journalizing
FAR-44 44-03 Posting
FAR-44 44-04 Preparation of Trial Balance
FAR-44 44-05 Adjusting Entries
FAR-44 44-06 Preparation Of Worksheet
FAR-44 44-07 Closing Entries
FAR-44 44-08 Reversing Entries
Total Time
FAR45 SMEs
FAR-45 45-02 Full PFRS vs PFRS for SMEs vs PFRS for Small Entities
Total Time
484
Duration Vidlec Notes Problems
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2:07:31
Remarks
Repetitions
Topic First Rep
Introduction to Accountancy and Preface to PFRS
Conceptual Framework for Financial Reporting
Cash and Cash Equivalents 8/18/2023 1 5
Receivables
Inventories
Biological Assets
Property Plant and Equipment - Part 1
Property Plant and Equipment - Part 2
Government Grants
Borrowing Costs
Depletion of Mineral Resources
Intangible Assets
Impairment of Assets
Investment in Equity Securities
Investments in Associates
Investments in Debt Securities
Investment Properties
Fund and Other Investments
Current Liabilities
Notes Payable
Bonds Payable
Compound Financial Instruments
Provisions
Employee Benefits
Income Taxes
Leases
Shareholders' Equity Part 1
Shareholders' Equity Part 2
Share-based payments
Book Value per Share
Earnings per Share
Financial Statements Part 1
Financial Statements Part 2
Statement of Cash Flows
Operating Segments
Non Current Assets Held For Sale and Discontinued Operations
Events after Reporting Period
Related Parties
Interim Financial Reporting
Accounting Changes and Error Correction
Cash to Acrrual Basis
Accounting Process
SMEs
8/21/2023 5
AFAR-00 Introduction to AFAR 100.00% 0 0 FALSE
AFAR-01 Partnership 3.13% 0 0 FALSE
AFAR-02 Corporate Liquidation 0.00% ### ### ###
AFAR-03 Revenue Recognition 0.00% ### ### ###
AFAR-04 Decentralized Operation 0.00% ### ### ###
AFAR-05 Business Combination 0.00% ### ### ###
AFAR-06 Separate and Consolidated FS 0.00% ### ### ###
AFAR-07 Joint Arrangement 0.00% ### ### ###
AFAR-08 Forex and hyperinflation 0.00% ### ### ###
AFAR-09 Derivatives and Hedge Accounting 0.00% ### ### ###
AFAR-10 NPO 0.00% ### ### ###
AFAR-11 Government Accounting 0.00% ### ### ###
AFAR-12 Cost Accounting 0.00% ### ### ###
AFAR-13 Insurance Contracts 0.00% ### ### ###
AFAR-14 Service Concession Arrangement 0.00% 0 0 FALSE
REO QUIZ YOURSELF
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Topic # TOPICS
00 Introduction to AFAR
AFAR-00 00-00 Introduction to AFAR
Total Time
AFAR.01 Partnership Accounting

01-01 Partnership Formation
AFAR-01 01-01-01 Valuation of Contribution
AFAR-01 01-01-02 Re-alignment of Capital
AFAR-01 01-01-03 Partnership Books to be Used
AFAR-01 01-01-04 Question 1 Discussion
AFAR-01 01-01-05 Question 2 to 5 Discussion
AFAR-01 01-01-06 Question 6 Inequity
Total Time
01-02 Partnership Operation

AFAR-01 01-02-01 Allocation of Profit or Loss Concepts (Part 1)
AFAR-01 01-02-02 Allocation of Profit or Loss Concepts (Part 2)
AFAR-01 01-02-03 Periodic Adjustment of Capital
AFAR-01 01-02-04 Question 1 Allocation of Profit or Loss
AFAR-01 01-02-05 Question 2 Allocation of Profit
AFAR-01 01-02-06 Question 3 Weighted Average Capital
AFAR-01 01-02-07 Question 4 Bonus Base
AFAR-01 01-02-08 Question 5 BIS- Expense vs Not an Expense
AFAR-01 01-02-09 Question 6 Minimum Profit Share
AFAR-01 01-02-10 Question 7 Order of Priority and Ending Capital
AFAR-01 01-02-11 Question 8 Indifference Point
AFAR-01 01-02-12 Question 9 With Tax Rate
Total Time
01-03 Partnership Dissolution

AFAR-01 01-03-01 Dissolution Concepts
AFAR-01 01-03-02 Questions 1 to 5 Admission of a New Partner
AFAR-01 01-03-03 Question 6 Goodwill vs Bonus Method
AFAR-01 01-03-04 Questions 7 to 8 Admission by Purchase and Investment
AFAR-01 01-03-05 Questions 9 to 12 Retirement of a Partner
AFAR-01 01-03-06 Questions 13 to 15 Incorporation of a Partnership
AFAR-01 01-03-07 Question 16 Death of a Partner
Total Time
01-04 Partnership Liquidation
AFAR-01 01-04-01 Liquidation Concepts
AFAR-01 01-04-02 Question 1Marshalling of Assets
AFAR-01 01-04-03 Questions 2 to 4 Lumpsum Liquidation
AFAR-01 01-04-04 Installment Liquidiation (CPP)
AFAR-01 01-04-05 Installment Liquidation (PLS and SPS)
AFAR-01 01-04-06 Question 9 Installment Liquidation
AFAR-01 01-04-07 Question10 Installment and Lumpsum
Total Time
AFAR 02 Corporate Liquidation

AFAR-02 02-01 Corporate Liquidation Concepts Part 1
AFAR-02 02-02 Corporate Liquidation Concepts Part 2
AFAR-02 02-03 Question 1 to 3 Statement of Affairs
AFAR-02 02-04 Questions 4 and 5 Statement of Affairs
AFAR-02 02-05 Questions 6 and 7 Statement of Realization and Liquidation
AFAR-02 02-06 Question 8 to 10 Statement of Realization and Liquidation
Total Time
AFAR.03 Revenue Recognition
01 Revenue from Contracts with Customers (PFRS 15)

AFAR-03 03-01-01 Five Step Model Framework - Part 1
AFAR-03 03-01-02 Five Step Model Framework - Part 2
AFAR-03 03-01-03 FS Presentation, Contract Cost and Modification, Expected Loss
AFAR-03 03-01-04 Other Revenue Recognition Issues
AFAR-03 03-01-05 Construction Contracts (PFRS 15)
AFAR-03 03-01-06 Discussion of Drills (Q1 to Q7)
AFAR-03 03-01-12 Revenue Recognition in Actual Practice
Total Time
02 Appendix: Revenue Recognition (PFRS for SMEs)

AFAR-03 03-02-01 Revenue Recognition Concepts (SME)
AFAR-03 03-02-02 Discussion of MCQs (Q1 to Q7)
Total Time
03 Appendix: Franchise Operations & Installment Sales (Old US GAAP)

AFAR-03 03-03-01 Installment Sales Method Concepts (Old US GAAP)
AFAR-03 03-03-03 Franchise Accounting Concepts (Old US GAAP)
AFAR-03 03-03-05 Kwentuhan Session
Total Time
Total Time
AFAR.04 Decentralized Operation

AFAR-04 04-01 Branch and Agency
AFAR-04 04-02 Question 1 Discussion - Agency
AFAR-04 04-03 Unique Account Titles
AFAR-04 04-04 Question 2 HOBA General Procedures
AFAR-04 04-05 Combined Financial Statement
AFAR-04 04-06 Question 3 to Question 6 General Procedures and Combined FS
AFAR-04 04-07 Question 7 to Question 8 HOBA General Procedures
AFAR-04 04-08 Question 9 to Question 12 Special Procedures - Shipments Billed Above Cost
AFAR-04 04-09 Question 13 to Question 14 In Transit Shipments
AFAR-04 04-10 Question 15 to Question 16 Special Procedures
AFAR-04 04-11 Interbranch Transfers
AFAR-04 04-12 Question 17 to Question 18 Interbranch Transfers of Merchandise
AFAR-04 04-13 Reconciliation of Reciprocal Accounts
AFAR-04 04-14 Question 19 to Question 20 Reconciliation of Reciprocal Accounts
Total Time
AFAR.05 Business Combination

AFAR-05 05-01 Business Combination Concepts Part 1
AFAR-05 05-04 MCQ Theoretical Discussion
AFAR-05 05-05 Question 1 to Question5 MCQ Computational
AFAR-05 05-06 Question 6 to Question 8 NCI and Control Premium
AFAR-05 05-07 Question 9 to Question 10 Step Acquisition and BusCom Without Consideration
AFAR-05 05-08 Question 11 Contingent Consideration
AFAR-05 05-09 Question 12 to Question 14 Comprehensive
AFAR-05 05-10 Question 15 to Question 16 Acquisition of Net Asset
AFAR-05 05-11 Question 17 Indirect Method of Determining Goodwill
AFAR-05 05-12 Question 18 With Tax Rate
Total Time
AFAR.06 Separate and Consolidated FS

AFAR-06 06-01 Separate FS Concepts
AFAR-06 06-02 Discussion of Separate FS MCQs
AFAR-06 06-03 Consolidated FS Concepts Part 1
AFAR-06 06-04 Consolidated FS Concepts Part 2
AFAR-06 06-05 Question 5 to Question 14 Theoretical and Question 2 to Question 3 Computational
AFAR-06 06-06 Introduction to Intercompany Transactions
AFAR-06 06-07 Question 4 to Question 6 Computational - FVA, PS and Dividends
AFAR-06 06-08 Question 7 Computational - FVA and Dividends
AFAR-06 06-09 Question 8 to Question 10 Computational - FVA, Dividends and NCI
AFAR-06 06-10 Intercompany Sale of Inventories Concepts
AFAR-06 06-11 Question 11 to Question 14 Intercompany Sale of Inventories
AFAR-06 06-12 Question 15 Intercompany Sale of Inventories
AFAR-06 06-13 Summary of Intercompany Sale of Inventories
AFAR-06 06-14 Intercompany Sale of NDA Concepts
AFAR-06 06-15 Question 16 Intercompany Sale of NDA Application
AFAR-06 06-16 Intercompany Sale of DA Concepts
AFAR-06 06-17 Question 17 to Question 25 Intercompany Sale of DA Application
AFAR-06 06-18 Question 26 Intercompany, FVA and Indirect Ownership
AFAR-06 06-19 Summary of Intercompany Sale of DA and NDA
AFAR-06 06-20 Question 27 to Question 29 Intercompany Balances, PS and Equity Method
AFAR-06 06-21 Question 30 to Question 31 Push-down vs. No Push-down
AFAR-06 06-22 Changes in Ownership Concepts
AFAR-06 06-23 Changes in Ownership Application
AFAR-06 06-24 Reverse Acquisition Concepts
AFAR-06 06-25 Reverse Acquisition Application
AFAR-06 06-26 Interaction of PFRSs and Other Matters
AFAR-06 06-27 SFS and CFS in Actual Practice
AFAR-06 06-28 Kwentuhan Session
Total Time
AFAR.07 Joint Arrangements

AFAR-07 07-01 Joint Arrangements Concepts Part 1
AFAR-07 07-02 Joint Arrangements Concepts Part 2
AFAR-07 07-03 Question 1 Traditional Joint Operation
AFAR-07 07-04 Question 2 Joint Operation
AFAR-07 07-05 Question 3 to Question 6 Investment in JV
AFAR-07 07-06 Question 7 Investment in JV with PS
AFAR-07 07-07 Question 8 to Question 9 Investment in JV with Intercompany
AFAR-07 07-08 Question 10 to Question 14 Joint Operation and Venture
AFAR-07 07-09 Joint Arrangement in Actual Practice
Total Time
AFAR.08 Forex and Hyperinflation

AFAR-08 08-01 Forex Basic Concepts Part 1
AFAR-08 08-02 Forex Basic Concepts Part 2
AFAR-08 08-03 Forex Transaction Rules
AFAR-08 08-04 IFRIC 22 Forex Transactions and Advance Consideration
AFAR-08 08-05 Question1 to Question 6 Forex Transaction
AFAR-08 08-06 Question 7 Forex Transaction
AFAR-08 08-07 Question 8 Forex Transaction
AFAR-08 08-08 Foreign Operation FS Translation Rules
AFAR-08 08-09 Question 9 to Question 12 Foreign Operation FS Translation
AFAR-08 08-10 Question 13 to Question 14 Foreign Operation FS Translation
AFAR-08 08-11 FS Restatement Rules
AFAR-08 08-12 Questions15 and 16 FS Restatement and Translation
AFAR-08 08-13 Forex in Actual Practice
Total Time
09 Derivatives and Hedge Accounting

AFAR-09 09-01 Derivatives Concepts
AFAR-09 09-02 Hedge Accounting Concepts
AFAR-09 09-03 Categories of Hedge
AFAR-09 09-04 Discussion of Rates to Use and Contract to Enter
AFAR-09 09-05 Question 1 to Question 5 Basic Derivatives
AFAR-09 09-06 Question 6 Forward Contract
AFAR-09 09-07 Question 7 to Question 9 Undesignated Hedge
AFAR-09 09-08 Question 10 to Question 24 Hedging Concepts and FVH
AFAR-09 09-09 Question 25 to Question 30 CFH, NIH and Embedded Derivatives
AFAR-09 09-10 Derivatives and Hedge Accounting in Actual Practice
Total Time
AFAR.10 Not-for-Profit Organizations

AFAR-10 10-01 Not-for-Profit Organizations Concepts Part 1
AFAR-10 10-02 Not-for-Profit Organizations Concepts Part 2
AFAR-10 10-03 Discussion of Review Questions Part 1
AFAR-10 10-04 Discussion of Review Questions Part 2
AFAR-10 10-05 Not-for-Profit Organizations in Actual Practice
AFAR-10 10-06 Kwentuhan Session
Total Time
AFAR.11 Government Accounting

AFAR-11 11-01 Government Accounting Concepts Part 1
AFAR-11 11-02 Government Accounting Concepts Part 2
AFAR-11 11-03 Discussion of Exercise 1 to 5
AFAR-11 11-04 Discussion of Exercise 6
AFAR-11 11-05 Government Accounting in Actual Practice
Total Time
AFAR.12 Cost Accounting

01 Job Order Costing
AFAR-12 01-01 Job Order Costing Concepts
AFAR-12 01-02 Exercise 1 Job Order Costing Basics
AFAR-12 01-03 Exercise 2 Job Order Costing Reconstructive
AFAR-12 01-04 Exercise 3 and 4 Rework and Spoilage
AFAR-12 01-05 Exercise 5 Overtime Premium
Total Time
02 Process Costing
AFAR-12 02-01 Process Costing Concepts
AFAR-12 02-02 Exercise 1 One Department - WAVG vs FIFO
AFAR-12 02-03 Exercise 2 WAVG - Two Departments
AFAR-12 02-04 Exercise 3 FIFO - Two Departments
AFAR-12 02-05 Process Costing Spoilage Concepts
AFAR-12 02-06 Exercise 4, 5 and 6 Spoilage - Discrete vs Continuous
AFAR-12 02-07 Exercise 7 Discrete - Normal and Abnormal Spoilage
AFAR-12 02-08 Exercise 8 Reconstructive Problem
AFAR-12 02-09 Exercise 9 Operations Costing
AFAR-12 02-10 Process Costing Summary
Total Time
03 Backflush Costing
AFAR-12 03-01 Backflush Costing Concepts
AFAR-12 03-02 Backflush Costing Exercises
Total Time
04 Activity-Based Costing
AFAR-12 04-01 Activity-Based Costing Concepts
AFAR-12 04-02 Activity-Based Costing Exercises
Total Time
05 Joint and By-products Costing

AFAR-12 05-01 Joint and By-Products Concepts
AFAR-12 05-02 Exercise 1 to 5 Joint Cost Allocation
AFAR-12 05-03 Exercise 6 to 8 Joint Cost Allocation with By-Products
Total Time
06 Service Cost Allocation

AFAR-12 06-01 Service Cost Allocation Concepts
AFAR-12 06-02 Service Cost Allocation Exercises
Total Time
Total Time
AFAR.13 Insurance Contracts

AFAR-13 13-01 Insurance Contracts Concepts
AFAR-13 13-02 Discussion of Review Questions
AFAR-13 13-03 Insurance Contract in Actual Practice
Total Time
AFAR.14 Service Concession Arrangement

AFAR-14 14-01 Service Concession Arrangement Concepts
AFAR-14 14-02 Discussion of Exercises
AFAR-14 14-03 Service Concession Arrangement in Actual Practice
Total Time
185
Duration Vidlec Remarks
1:01:34 TRUE
1:01:34
37:30:00 TRUE
16:20 FALSE
8:44 FALSE
25:02:00 FALSE
22:21 FALSE
13:07 FALSE
2:03:04
27:24:00 FALSE
30:55:00 FALSE
5:47 FALSE
10:17 FALSE
24:14:00 FALSE
11:22 FALSE
7:24 FALSE
21:19 FALSE
25:28:00 FALSE
24:02:00 FALSE
9:35 FALSE
8:07 FALSE
3:25:59
22:05 FALSE
34:00:00 FALSE
11:01 FALSE
10:50 FALSE
33:23:00 FALSE
11:51 FALSE
12:33 FALSE
2:15:48
31:38:00 FALSE
14:17 FALSE
13:35 FALSE
37:50:00 FALSE
47:31:00 FALSE
26:12:00 FALSE
34:04:00 FALSE
3:08:46
33:23:00 FALSE
37:04:00 FALSE
9:28 FALSE
46:03:00 FALSE
21:22 FALSE
10:27 FALSE
2:37:47
37:45:00 FALSE
31:40:00 FALSE
22:16 FALSE
38:05:00 FALSE
45:35:00 FALSE
41:06:00 FALSE
46:32:00 FALSE
17:49 FALSE
39:19:00 FALSE
46:57:00 FALSE
38:16:00 FALSE
6:28 FALSE
6:24:55
23:59 FALSE
16:25 FALSE
0:40:24
18:34 FALSE
27:14:00 FALSE
14:21 FALSE
8:54 FALSE
9:07 FALSE
1:18:10
8:23:29
13:02 FALSE
9:52 FALSE
6:40 FALSE
20:34 FALSE
7:01 FALSE
51:12:00 FALSE
11:48 FALSE
53:38:00 FALSE
14:33 FALSE
18:16 FALSE
3:31 FALSE
17:57 FALSE
12:23 FALSE
13:20 FALSE
4:13:47
42:05:00 FALSE
28:19:00 FALSE
32:10:00 FALSE
17:11 FALSE
22:27 FALSE
33:35:00 FALSE
22:55 FALSE
20:36 FALSE
30:37:00 FALSE
12:12 FALSE
7:40 FALSE
20:07 FALSE
4:49:54
18:05 FALSE
15:36 FALSE
35:20:00 FALSE
16:52 FALSE
24:51:00 FALSE
19:40 FALSE
49:45:00 FALSE
27:20:00 FALSE
15:37 FALSE
25:28:00 FALSE
18:30 FALSE
11:21 FALSE
6:20 FALSE
24:31:00 FALSE
11:31 FALSE
25:59:00 FALSE
18:04 FALSE
18:52 FALSE
4:25 FALSE
26:29:00 FALSE
4:45 FALSE
7:48 FALSE
26:32:00 FALSE
8:53 FALSE
17:22 FALSE
9:26 FALSE
9:14 FALSE
6:46 FALSE
8:23:55
40:40:00 FALSE
23:59 FALSE
22:58 FALSE
7:26 FALSE
18:14 FALSE
15:12 FALSE
17:39 FALSE
24:19:00 FALSE
9:11 FALSE
2:55:42
34:58:00 FALSE
15:50 FALSE
18:45 FALSE
4:48 FALSE
26:22:00 FALSE
29:39:00 FALSE
30:16:00 FALSE
20:14 FALSE
23:08 FALSE
31:01:00 FALSE
35:06:00 FALSE
21:09 FALSE
6:57 FALSE
4:58:13
30:03:00 FALSE
25:39:00 FALSE
24:41:00 FALSE
21:29 FALSE
34:36:00 FALSE
26:44:00 FALSE
48:29:00 FALSE
33:59:00 FALSE
27:46:00 FALSE
11:37 FALSE
4:45:03
31:59:00 FALSE
24:58:00 FALSE
24:54:00 FALSE
13:49 FALSE
7:35 FALSE
8:30 FALSE
1:51:45
28:52:00 FALSE
32:59:00 FALSE
38:02:00 FALSE
6:08 FALSE
12:29 FALSE
1:58:30
1:03:09 FALSE
28:05:00 FALSE
15:36 FALSE
42:16:00 FALSE
8:26 FALSE
2:37:32
30:39:00 FALSE
41:43:00 FALSE
35:03:00 FALSE
41:59:00 FALSE
20:30 FALSE
1:02:36 FALSE
51:19:00 FALSE
31:50:00 FALSE
9:45 FALSE
7:11 FALSE
5:32:35
30:06:00 FALSE
23:08 FALSE
0:53:14
23:18 FALSE
19:51 FALSE
0:43:09
21:03 FALSE
29:26:00 FALSE
52:04:00 FALSE
1:52:33
10:58 FALSE
29:37:00 FALSE
0:40:35
12:19:38
50:45:00 FALSE
27:18:00 FALSE
9:58 FALSE
1:28:01
16:52 FALSE
18:08 FALSE
5:47 FALSE
0:40:47
Repetitions
Topic First Rep
Partnership 8/18/2023 1 5
Corporate Liquidation
Revenue Recognition
Decentralized Operation
Business Combination
Separate and Consolidated FS
Joint Arrangement
Forex and hyperinflation
Derivatives and Hedge Accounting
NPO
Government Accounting
Cost Accounting
Insurance Contracts
Service Concession Arrangement
8/21/2023 5

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Aud Theo

MS Progress AUD Progress

Taxation Financial Accounting and Reporting

TAX Progress FAR Progress

UD Progress RFBT Progress

Advanced Financial Accounting and

AR Progress AFAR Progress

2 Variable and Absorption Costing

4 Financial Statement Analysis

6 Standard Cost Variance Analysis

12 Working Capital Management

16 Risk and Leverage

Code of Ethics for Professional Accountants in the Philippines

Fundamentals of Assurance Services

Study and Evaluation of Internal Control

Fraud, Error, and Non-compliance

Evidence and Performance of Substantive Testing

Approaches of Gathering Evidence and Audit Sampling

Completing the Audit

System of Quality Control

Audit Reporting (General-Purpose FS)

AP03- Shareholders' Equity

AP04- Share-Based Payment

AP07- Inventories and Agriculture

AP08- Investment in Equity Securities

AP09- Investment in Debt Securities

AP10- Notes and Bonds payable

AP11- Property, plant and Equipment

AP12- Intangible Assets

AP13- Investment Property

AP14- Revaluation and Impairment

AP15- Current Liabilities

AP16- Accounting for Income Tax

AP18- Statement of Cash Flows

AP19- Financial Statements

Contracts- Atty. Mae Diane Azores

Sales- Atty. Mae Diane Azores

Credit Transactions- Atty. Mae Diane Azores

Anti-Bouncing Checks Law- Atty Cesar Nickolai Jr Soriano

Philippine Competition Act- Atty Cesar Nickolai Jr Soriano

Government Procurement Law- Atty Cesar Nickolai Jr Soriano

Partnership- Atty. Mae Diane Azores

Law on Corporations- Atty. Mae Diane Azores

Insurance-Atty Cesar Nickolai Jr Soriano

Cooperatives- Atty. Mae Diane Azores

AMLA- Atty. Mae Diane Azores

Intellectual Property Law- Atty Cesar Nickolai Jr Soriano/ Atty

E-Commerce Act- Atty

Labor Law- Atty Cesar Nickolai Jr Soriano

Social Security Law- Atty Cesar Nickolai Jr Soriano

01 Fundamental Principles of Taxation

02 Taxes, Tax Laws and Tax Administration

03 Fundamental Principles of Income Taxation

04 Final Income Taxation

05 Capital Gains Tax

06 Regular Income Tax

6.1 Compensation Income

6.2 Fringe Benefits

6.3 Dealings in Properties

07.01 Itemized Deductions

07.02 Optional Standard Deductions

08 Individual Income Taxation