Professional Documents
Culture Documents
THEORY OF ACCOUNTS
1. Accounting and Financial Accounting Concepts
2. Overview of accounting (definition, purpose and functions, uses of accounting information, branches of
3.
4.
5.
6.
7.
8.
9.
accounting)
Accounting standard setting in the Philippines (institutions and process)
Conceptual framework
Presentation of Financial Statements
The Accounting Process
Income Determination
Discontinued Operations
Accounting for Assets (nature, recognition, measurement, valuation, classification, derecognition, and
Basic Consideration in MS
Management Information System and Systems Engagement
Managerial Accounting: Basic Frameworks and Contemporary Developments
Cost Concepts, Cost Classifications and Cost Accumulation
Cost-Volume-Profit Analysis
Standard Cost Variance Analysis
Absorption and Variable Costing
Accounting Information and Short-Term Decision Making
Responsibility Accounting, Performance Measurement and Transfer Pricing
43. Accounting for biological assets, agricultural produce at the point of harvest and government grants
related to agricultural activity
44. Accounting for government grants and disclosure of government assistance
45. Borrowing Cost
PRACTICAL ACCOUNTING PROBLEMS II
1.
2.
3.
4.
5.
Partnership Accounting
Financial reporting of interests in joint ventures
Corporate liquidation
Accounting for installment sales contracts
Long-term construction contracts
a. Percentage-of-completion method
b. Cost recovery or zero-profit method