You are on page 1of 33

Legend: Free Time/ Holiday

Difficult or Long Topics


New Topics
PRE-WEEK
Mastery/ Comprehensive

……………..a road to success


Plan Actual Date Subject Round
FAR - Theory 1
Wednesday, November 01, 2017 FAR - Theory 1
FAR - Theory 1
AUDIT-Theory 1
Thursday, November 02, 2017 FAR - Theory 1
FAR - Theory 1
AUDIT-Theory 1
Friday, November 03, 2017 FAR - Theory & Prob 1
FAR - Theory & Prob 1
FAR - Theory & Prob 1
Saturday, November 04, 2017
AUDIT- Problem 1
Sunday, November 05, 2017 RFBT 1
Monday, November 06, 2017 RFBT 1
TAX 1
Tuesday, November 07, 2017
AUDIT-Theory 1
MAS 1
Wednesday, November 08, 2017
MAS 1
Thursday, November 09, 2017 AFAR 1
Friday, November 10, 2017 AFAR 1
Saturday, November 11, 2017 RFBT 1
Sunday, November 12, 2017 RFBT 1
FAR - Theory & Prob 1
Monday, November 13, 2017 FAR - Theory & Prob 1
FAR - Theory & Prob 1
FAR - Theory & Prob 1
Tuesday, November 14, 2017
AUDIT- Problem 1
AUDIT-Theory 1
Wednesday, November 15, 2017 AUDIT-Theory 1
AUDIT-Theory 1
AFAR 1
Thursday, November 16, 2017 FAR - Theory & Prob 1
FAR - Theory & Prob 1
FAR - Theory & Prob 1
Friday, November 17, 2017 FAR - Theory & Prob 1
AUDIT- Problem 1
MAS 1
Saturday, November 18, 2017
MAS 1
TAX 1
Sunday, November 19, 2017
AFAR 1
Monday, November 20, 2017 RFBT 1
Tuesday, November 21, 2017 RFBT 1
FAR - Theory & Prob 1
Wednesday, November 22, 2017
Wednesday, November 22, 2017
FAR - Theory & Prob 1
FAR - Theory & Prob 1
Thursday, November 23, 2017 FAR - Theory & Prob 1
FAR - Theory & Prob 1
FAR - Theory & Prob 1
Friday, November 24, 2017
FAR - Theory & Prob 1
AUDIT- Problem 1
Saturday, November 25, 2017
AUDIT-Theory 1
TAX 1
Sunday, November 26, 2017
TAX 1
FAR - Theory & Prob 1
Monday, November 27, 2017 FAR - Theory & Prob 1
FAR - Theory & Prob 1
MAS 1
Tuesday, November 28, 2017
FAR - Theory & Prob 1
FAR - Theory & Prob 1
Wednesday, November 29, 2017
FAR - Theory & Prob 1
FAR - Theory & Prob 1
Thursday, November 30, 2017
FAR - Theory & Prob 1
AUDIT-Theory 1
Friday, December 01, 2017
AUDIT-Theory 1
AUDIT- Problem 1
Saturday, December 02, 2017
RFBT 1
AFAR 1
Sunday, December 03, 2017
AFAR 1
RFBT 1
Monday, December 04, 2017
RFBT 1
MAS 1
Tuesday, December 05, 2017
AUDIT-Theory 1
Wednesday, December 06, 2017 OFF 1
TAX 1
Thursday, December 07, 2017
TAX 1
FAR - Theory & Prob 1
Friday, December 08, 2017 FAR - Theory & Prob 1
FAR - Theory & Prob 1
AFAR 1
Saturday, December 09, 2017
AUDIT- Problem 1
Sunday, December 10, 2017 OFF 1
Monday, December 11, 2017 MAS 1
MAS 1
Tuesday, December 12, 2017
AFAR 1
AUDIT-Theory 1
Wednesday, December 13, 2017
RFBT 1
TAX 1
Thursday, December 14, 2017 FAR - Theory & Prob 1
FAR - Theory & Prob 1
MAS 1
Friday, December 15, 2017
AFAR 1
AUDIT-Theory 1
MAS 1
RFBT 1
Saturday, December 16, 2017
Saturday, December 16, 2017
TAX 1

FAR - Theory & Prob 1


Sunday, December 17, 2017
FAR - Theory & Prob 1
Monday, December 18, 2017 FAR - Theory & Prob 1
FAR - Theory & Prob 1
Tuesday, December 19, 2017
MAS 1
AFAR 1
Wednesday, December 20, 2017
AFAR 1
AUDIT-Theory 1
Thursday, December 21, 2017
RFBT 1
TAX 1
Friday, December 22, 2017
MAS 1

Saturday, December 23, 2017 AFAR 1


Sunday, December 24, 2017 AFAR 1

Monday, December 25, 2017 OFF 1

Tuesday, December 26, 2017 OFF 1


MAS 1
Wednesday, December 27, 2017 AUDIT-Theory 2
AUDIT-Theory 2
Thursday, December 28, 2017 FAR - Theory & Prob 1
Friday, December 29, 2017 AUDIT- Problem 1
Saturday, December 30, 2017 FAR - Theory & Prob 1
Sunday, December 31, 2017 FAR - Theory & Prob 1
Monday, January 01, 2018 OFF 1
Tuesday, January 02, 2018 RFBT 1
RFBT 1
Wednesday, January 03, 2018 RFBT 1
RFBT 1
TAX 1
Thursday, January 04, 2018
TAX 1
AFAR 1
Friday, January 05, 2018
AFAR 1
Saturday, January 06, 2018 MAS 1
Sunday, January 07, 2018 MAS 1
AFAR 1
Monday, January 08, 2018
FAR - Theory & Prob 1
Tuesday, January 09, 2018 FAR - Theory & Prob 1
AUDIT-Theory 2
Wednesday, January 10, 2018 AT/MAS/RFBT 1
TAX 1
TAX 1
Thursday, January 11, 2018
AFAR 1
Friday, January 12, 2018 MAS 1
FAR - Theory & Prob 1
Saturday, January 13, 2018
FAR - Theory & Prob 1
RFBT 2
Sunday, January 14, 2018
AFAR 1
AUDIT-Theory 2
Monday, January 15, 2018 MAS 1
MAS 1
MAS 1
Tuesday, January 16, 2018 TAX 1
TAX 1
FAR - Theory & Prob 1
Wednesday, January 17, 2018
FAR - Theory & Prob 1
FAR - Theory & Prob 1
Thursday, January 18, 2018 FAR - Theory & Prob 1
FAR - Theory & Prob 1
AUDIT- Problem 1
Friday, January 19, 2018
AFAR 1
TAX 1
Saturday, January 20, 2018 AUDIT-Theory 2
AUDIT-Theory 2
Sunday, January 21, 2018 RFBT 2
AFAR 1
Monday, January 22, 2018 TAX 2
MAS 2
TAX 1
FAR - Theory & Prob 1
Tuesday, January 23, 2018
FAR - Theory & Prob 1
Tuesday, January 23, 2018

FAR - Theory & Prob 1


AUDIT- Problem 1
Wednesday, January 24, 2018
AFAR 2
AUDIT-Theory 2
Thursday, January 25, 2018 FAR - Theory & Prob 1
FAR - Theory & Prob 1
TAX 2
Friday, January 26, 2018 MAS 2
MAS 2
Saturday, January 27, 2018 RFBT 2
RFBT 2
Sunday, January 28, 2018 RFBT 2
RFBT 2
TAX 2
Monday, January 29, 2018 AFAR 2

MAS 2

MAS 2
Tuesday, January 30, 2018 FAR - Theory & Prob 1
FAR - Theory & Prob 1
TAX 2
Wednesday, January 31, 2018 AUDIT-Theory 2
AUDIT-Theory 2
Thursday, February 01, 2018 TAX 2
Friday, February 02, 2018 RFBT 2
RFBT 2
Saturday, February 03, 2018
RFBT 2
AFAR 2
Sunday, February 04, 2018
MAS 2
FAR - Theory & Prob 1
Monday, February 05, 2018 FAR - Theory & Prob 1
FAR - Theory & Prob 1
AUDIT- Problem 1
Tuesday, February 06, 2018
AFAR 2
Wednesday, February 07, 2018 OFF

MAS 2
Thursday, February 08, 2018 AUDIT-Theory 2
Thursday, February 08, 2018
AUDIT-Theory 2
Friday, February 09, 2018 AUDIT- Problem 2
Saturday, February 10, 2018 RFBT 2
FAR - Theory & Prob 1

Sunday, February 11, 2018 FAR - Theory & Prob 1

FAR - Theory & Prob 1

Monday, February 12, 2018 AUDIT- Problem 1


Tuesday, February 13, 2018 OFF
AFAR 2
Wednesday, February 14, 2018
MAS 2
RFBT 2
Thursday, February 15, 2018 RFBT 2
RFBT 2
TAX 2
Friday, February 16, 2018
FAR - Theory & Prob 1
FAR - Theory & Prob 1
Saturday, February 17, 2018
FAR - Theory & Prob 1
AFAR 2
Sunday, February 18, 2018
MAS 2
AUDIT-Theory 2
TAX 2
Monday, February 19, 2018
FAR - Theory & Prob 1
FAR - Theory & Prob 1
FAR - Theory & Prob 2
FAR - Theory & Prob 2
Tuesday, February 20, 2018
FAR - Theory & Prob 2
FAR - Theory & Prob 2
AFAR 2
Wednesday, February 21, 2018
MAS 2
TAX 2
Thursday, February 22, 2018
TAX 2
FAR - Theory & Prob 1
Friday, February 23, 2018 FAR - Theory & Prob 1
AUDIT-Theory 2
AFAR 2
Saturday, February 24, 2018
Saturday, February 24, 2018
MAS 2

TAX 2
TAX 2
Sunday, February 25, 2018
TAX 2
FAR - Theory & Prob
AFAR 2
Monday, February 26, 2018
AFAR 2
MAS 2
Tuesday, February 27, 2018 TAX 2
TAX 2
FAR - Theory & Prob
Wednesday, February 28, 2018
AUDIT- Problem 2
AFAR 2
Thursday, March 01, 2018
AFAR 2
TAX 2
Friday, March 02, 2018 TAX 2
TAX 2
FAR - Theory & Prob
Saturday, March 03, 2018
AUDIT- Problem 2
AFAR 2
Sunday, March 04, 2018 AFAR 2
MAS 2
FAR - Theory & Prob
Monday, March 05, 2018
AUDIT- Problem 2
AFAR 2
Tuesday, March 06, 2018
MAS 2
FAR - Theory & Prob
Wednesday, March 07, 2018
AUDIT- Problem 2
AFAR 2
Thursday, March 08, 2018
AFAR 2
MAS 2
Friday, March 09, 2018 FAR - Theory & Prob
AUDIT- Problem 2
AFAR 2
Saturday, March 10, 2018
MAS 2
FAR - Theory & Prob
Sunday, March 11, 2018
Sunday, March 11, 2018 AUDIT- Problem 2
MAS 2
FAR - Theory & Prob
Monday, March 12, 2018
AUDIT- Problem 2
AFAR 2
Tuesday, March 13, 2018
FAR - Theory & Prob
AUDIT- Problem 2
Wednesday, March 14, 2018
MAS 1
AUDIT- Problem
Thursday, March 15, 2018 FAR - Theory & Prob
AUDIT- Problem
FAR - Theory & Prob
Friday, March 16, 2018
FAR - Theory & Prob
Saturday, March 17, 2018
Sunday, March 18, 2018 RFBT 3
Monday, March 19, 2018 AFAR 3
Tuesday, March 20, 2018
Wednesday, March 21, 2018 MAS 3
Thursday, March 22, 2018 MAS 3
Friday, March 23, 2018 MAS 3
Saturday, March 24, 2018 AFAR 3
Sunday, March 25, 2018 AFAR 3
Monday, March 26, 2018 TAX 3
Tuesday, March 27, 2018
Wednesday, March 28, 2018 RFBT 3
Thursday, March 29, 2018
Friday, March 30, 2018 AFAR 3
Saturday, March 31, 2018 MAS 3
Sunday, April 01, 2018 MAS 3
Monday, April 02, 2018
Tuesday, April 03, 2018 AFAR 3
Wednesday, April 04, 2018 AFAR 3
Thursday, April 05, 2018 AFAR 3
Friday, April 06, 2018 TAX 3
Saturday, April 07, 2018 TAX 3
Sunday, April 08, 2018 RFBT 3
Monday, April 09, 2018 MAS 3
Tuesday, April 10, 2018 AFAR 3
Wednesday, April 11, 2018
Thursday, April 12, 2018 TAX 3
Friday, April 13, 2018 MAS 3
Saturday, April 14, 2018 AFAR 3
Sunday, April 15, 2018 AFAR 3
Monday, April 16, 2018
Tuesday, April 17, 2018
Wednesday, April 18, 2018 TAX 3
Thursday, April 19, 2018 MAS 3
Friday, April 20, 2018 AFAR 3
Saturday, April 21, 2018 AFAR 3
Sunday, April 22, 2018 RFBT 3
Monday, April 23, 2018 TAX 3
Tuesday, April 24, 2018 TAX 3
Wednesday, April 25, 2018 MAS 3
Thursday, April 26, 2018
Friday, April 27, 2018 AFAR 3
Saturday, April 28, 2018 AFAR 3
Sunday, April 29, 2018 AFAR 3
Monday, April 30, 2018 MAS 3
Tuesday, May 01, 2018 TAX 3
Wednesday, May 02, 2018 TAX 3
Thursday, May 03, 2018 MAS 3
Friday, May 04, 2018 RFBT 3
Saturday, May 05, 2018 AFAR 3
Sunday, May 06, 2018 AFAR 3
Monday, May 07, 2018
Tuesday, May 08, 2018 MAS 3
Wednesday, May 09, 2018 TAX 3
Thursday, May 10, 2018 TAX 3
Friday, May 11, 2018 AFAR 3
Saturday, May 12, 2018 AFAR 3
Sunday, May 13, 2018 MAS 3
Monday, May 14, 2018 RFBT 3
Tuesday, May 15, 2018
Wednesday, May 16, 2018
Thursday, May 17, 2018 MAS 3
Friday, May 18, 2018 TAX 3
Saturday, May 19, 2018 TAX 3
Sunday, May 20, 2018 TAX 3
Monday, May 21, 2018 MAS 3
Tuesday, May 22, 2018 RFBT 3
Wednesday, May 23, 2018
Thursday, May 24, 2018 MAS 3
Friday, May 25, 2018
Saturday, May 26, 2018 TAX 3
Sunday, May 27, 2018 TAX 3
Monday, May 28, 2018 TAX 3
Tuesday, May 29, 2018 MAS 3
Wednesday, May 30, 2018
Thursday, May 31, 2018 RFBT 3
Friday, June 01, 2018
Saturday, June 02, 2018
Sunday, June 03, 2018
Monday, June 04, 2018
Tuesday, June 05, 2018
Wednesday, June 06, 2018
Thursday, June 07, 2018 RFBT 3
Friday, June 08, 2018
Saturday, June 09, 2018
Sunday, June 10, 2018
Monday, June 11, 2018
Tuesday, June 12, 2018
Wednesday, June 13, 2018
Thursday, June 14, 2018
Friday, June 15, 2018 RFBT 3
Saturday, June 16, 2018
Sunday, June 17, 2018
Monday, June 18, 2018
Tuesday, June 19, 2018
Wednesday, June 20, 2018
Thursday, June 21, 2018
Friday, June 22, 2018
Saturday, June 23, 2018
Sunday, June 24, 2018 RFBT 3
Monday, June 25, 2018 RFBT 3
Tuesday, June 26, 2018 RFBT 3
Wednesday, June 27, 2018
Thursday, June 28, 2018
Friday, June 29, 2018
Saturday, June 30, 2018
Sunday, July 01, 2018
Monday, July 02, 2018
Tuesday, July 03, 2018
Wednesday, July 04, 2018
Thursday, July 05, 2018
Friday, July 06, 2018
Saturday, July 07, 2018
Sunday, July 08, 2018
Monday, July 09, 2018
Tuesday, July 10, 2018
Wednesday, July 11, 2018
Thursday, July 12, 2018
Friday, July 13, 2018
Saturday, July 14, 2018
Sunday, July 15, 2018
Monday, July 16, 2018
Tuesday, July 17, 2018
Wednesday, July 18, 2018
Thursday, July 19, 2018
Friday, July 20, 2018
Saturday, July 21, 2018
Sunday, July 22, 2018
Monday, July 23, 2018
Tuesday, July 24, 2018
Wednesday, July 25, 2018
Thursday, July 26, 2018
Friday, July 27, 2018
Saturday, July 28, 2018
Sunday, July 29, 2018
Monday, July 30, 2018
Tuesday, July 31, 2018
Wednesday, August 01, 2018
Thursday, August 02, 2018
Friday, August 03, 2018
Saturday, August 04, 2018
Sunday, August 05, 2018
Monday, August 06, 2018
Tuesday, August 07, 2018
Wednesday, August 08, 2018
Thursday, August 09, 2018
Friday, August 10, 2018
Saturday, August 11, 2018
Sunday, August 12, 2018
Monday, August 13, 2018
Tuesday, August 14, 2018
Wednesday, August 15, 2018
Thursday, August 16, 2018
Friday, August 17, 2018
Saturday, August 18, 2018
Sunday, August 19, 2018
Monday, August 20, 2018
Tuesday, August 21, 2018
Wednesday, August 22, 2018
Thursday, August 23, 2018
Friday, August 24, 2018
you should give yourself a break
you can identify the difficult topics

……..a road to success


Topic Remarks
New Conceptual Framework
Qualitative Characterisrtics
Recognition Principles
Ch1 - Audit - An Overview
Accounting Process
Financial Statements
Ch2 - The Professional Standards
Cash and Cash Equivalents
Bank Reconciliation
Proof of Cash
Ch1 - Audit of Cash
Obligation & Contract Part 1
Obligation & Contract Part 2
Basic Principle of Taxation
Ch3 - The Auditor's Responsibility
Ch1 - MAS Concepts, practices, STDs
Ch2 - Mgt. Acctg. Environment
Ch1 - Partnership-F.O.D.L - Part 1 *****
Ch1 - Partnership-F.O.D.L - Part 2 *****
Contract of Partnership - Part 1
Contract of Partnership - Part 2
Accounts Receivable
Notes Receivable
Loan Receivable
Receivable Financing
Ch2 - Audit of Receivables
Ch4 - The Audit Process - Preliminary Engagement
Ch5 - Audit planning
Ch6 - Consideration of Internal control
Ch2 - Corporate liquidation
Inventories
Inventory Valuation
Biological Assets
Inventory Estimates
Ch3 - Audit of Inventories
Ch3 - Cost Concepts & Classfication
Ch4 - Variable Costing
Income Tax
Ch3 - Fin'l Reporting of Interest in Joint Ventures
Corporation Code - Part 1 Long Topic
Corporation Code - Part 2
Financial Asset at Fair Value
Investment in Equity Securities
Investment in Associate
Financial Asset at Amortized Cost
Investment Property
Fund and Other Investment
Derivatives
Ch4 - Audit of Investments
Ch7 - Auditing in a Computerized Environment
Community Tax
Estate/Donors Tax
Property, Plant and Equipment PPE Related
Government Grant PPE Related
Borrowing Costs PPE Related
Ch5 - Profit Planning & CVP
Land, Building and Machinery PPE Related
Depreciation PPE Related
Depletion PPE Related
Revaluation PPE Related
Impairment of Assets PPE Related
Ch8 - Performaing Substantive Tests
Ch9 - Audit Sampling
Ch5 - Audit of PPE
a. Securities Regulation Code New Topic
Ch4 - Revenue Recognition - Installment Sales
Ch5 - Revenue Recognition - Construction Contract
b. SEC Circulars and Issuances New Topic
c. Cooperatives New Topic
Ch6 - Short Term budgeting
Ch10 - Completing the Audit

VAT
Percentage Taxes
Intangible Assets
Specific Intangible Assets
Research and Development Cost
Ch6 - Revenue Recognition - Franchise Acctg.
Ch6 - Audit of Prepayments & Intangibles

Ch7 - Std costing & Variance Analysis Difficult - FOH


Ch7 - Std costing & Variance Analysis Difficult - FOH
Ch20 - Standard Costing Difficult - FOH
Ch11 - Audit Reports on FS
Contract of Agency, Contract of Pledge & Mortgages
Tax Remedies
Liabilities
Current Liabilities

Ch8 - Responsibility Acctg, Segment Eval.., Transfer Pricing


Ch7 - HO, Br, & Agency Acctg.
Ch12 - Assurance Engagement
Ch9 - Short-term Non-Routine Decisions
a. Insolvency Law *
Jurisdication of CTA & Powers & Authority of BIR
Commissioner, Compromise Tax Payments, Abate…
Provision and Contingent Liability
Bonds Payable
Effective Interest Method
Compound Financial Instrument

Ch10 - Product Pricing & GP Variation Analysis


Ch8 - Business Combi. - Statury Mergers & Consolidation
Ch9 - Consolidated FS & Stock Acquisition
Ch13 - The Code of Ethics and RA 9298
b. Corporate Rehabilitation

TAXATION UNDER THE LOCAL GOVERNMENT CODE*


Ch11 - Quality, Change & Emerging Bus. Philosophes &
model Long Topic/ Difficult
Ch10 - Acctg. For Foreign Curr., Hedging, Foreign Curr.
FS Transalation & Hyperinflationary Long Topic/ Difficult
Hedging

Ch12 - Strategic Mgt & Costing System MCQs


Ch1 - Audit - An Overview MCQs
Ch2 - The Professional Standards
Note Payable and Debt Restructure
Ch7 - Audit of Liabilities,
Different Leases Long Topic/ Difficult
Different Leases

Law on Negotiable Inst. Long Topic/ Difficult


a. Bouncing Checks
b. PDIC Laws
c. AMLA

a. Senior Citizens Law*


b. Magna Carta for Disabled Persons*
Ch14 - Not-for-Profit Org…
Ch15 - Gov't. Acctg - NGAS

Ch13 - FS Analysis
Ch13 - FS Analysis
Ch16 - Insurance Contracts
Accounting for Income Tax Difficult
Employee Benefits
Ch3 - The Auditor's Responsibility
An Act Regulating Practice of Acc. Related with MAS/ AT
c. Special Economic Zone Act*
d. Omnibus Investments Code (Book 1 of Executive Order 226)*
Ch17 - Job-Order Costing…

Ch14 - Capital Budgeting


Shareholders' Equity
Retained Earnings
Obligation & Contract
Ch18 - Process Costing….
Ch4 - The Audit Process - Preliminary Engagement

Ch15 - Cash & Mktble Securities


Ch16 - Receivable Mgt.
Ch17 - Invty. Mgt.
e. Barangay Micro Business Enterprises (BMBEs) Act*
f. Double Taxation Agreements (DTA)*
Share-Based Compensation - Share options
Share-Based Compensation - Share Appreciation Right
Book Value per Share
Basic Earnings per Share
Diluted Earnings per Share
Ch8 - Audit of SHE
Ch19 - Joint and by-products

TARIFF AND CUSTOMS CODE


Ch5 - Audit planning
Ch6 - Consideration of Internal control
Contract of Partnership
Ch21 - Backflush Costing and ABC
Basic Principle of Taxation

Ch1 - MAS Concepts, practices, STDs


EFFECTIVE COMMUNICATION TO STAKEHOLDERS
Financial Statements
Statement of Financial Position
Notes to Financial Statements
Ch9 - Audit of Other Income Statement Items
Ch1 - Partnership-F.O.D.L
Ch7 - Auditing in a Computerized Environment

Events After the Reporting Period


Statement of Comprehensive Income
Business Tax

Ch2 - Mgt. Acctg. Environment


Ch3 - Cost Concepts & Classfication
Corporation Code
a. Securities Regulation Code
b. SEC Circulars and Issuances
c. Cooperatives
Community Tax
Ch2 - Corporate liquidation

Ch4 - Variable Costing


Ch5 - Profit Planning & CVP
Noncurrent Assets Held for Sale/Discontinued Operation
Accounting Changes
Estate/Donors Tax
Ch8 - Performaing Substantive Tests
Ch9 - Audit Sampling
Income Tax
Contract of Agency, Contract of Pledge & Mortgages

a. Insolvency Law *
b. Corporate Rehabilitation
Ch3 - Fin'l Reporting of Interest in Joint Ventures

Ch6 - Short Term budgeting


Interim Financial Reporting
Operating Segment
Cash and Cash Accruals
Ch10 - Acctng Policies, Changes in Acctng Estimates &
Errors
Ch20 - Standard Costing

Ch7 - Std costing & Variance Analysis


Ch10 - Completing the Audit
Ch11 - Audit Reports on FS
Ch1 - Audit of Cash
Law on Negotiable Inst.
Single Entry
Error Correction

Statement of Cash Flows

Ch11 - Statement of Cashf Fows

Ch4 - Revenue Recognition - Installment Sales

Ch8 - Responsibility Acctg, Segment Eval.., Transfer Pricing


a. Bouncing Checks
b. PDIC Laws
c. AMLA
VAT
Hyperinflation
Current Cost Accounting
SMEs - Definition
Ch5 - Revenue Recognition - Construction Contract

Ch9 - Short-term Non-Routine Decisions


Ch12 - Assurance Engagement
Percentage Taxes
SMEs - Qualities and General Features
SMEs - Financial Statements
Accounts Receivable
Notes Receivable
Loan Receivable
Receivable Financing
Ch6 - Revenue Recognition - Franchise Acctg.

Ch10 - Product Pricing & GP Variation Analysis


Tax Remedies

TAXATION UNDER THE LOCAL GOVERNMENT CODE*


SMEs - Notes to Financial Statements
SMEs - Accounting Changes
Ch13 - The Code of Ethics and RA 9298
Ch7 - HO, Br, & Agency Acctg.
Ch11 - Quality, Change & Emerging Bus. Philosophes &
model
a. Senior Citizens Law*
b. Magna Carta for Disabled Persons*
c. Special Economic Zone Act*
SMEs - Inventories and Revenue
Ch8 - Business Combi. - Statury Mergers & Consolidation
Ch9 - Consolidated FS & Stock Acquisition

Ch12 - Strategic Mgt & Costing System


d. Omnibus Investments Code (Book 1 of Executive Order 226)*
e. Barangay Micro Business Enterprises (BMBEs) Act*
SMEs - Basic Financial Instruments
Ch2 - Audit of Receivables
Ch10 - Acctg. For Foreign Curr., Hedging, Foreign Curr. FS
Transalation & Hyperinflationary
Ch11 -13 Derivatives / Hedging...

f. Double Taxation Agreements (DTA)*


TARIFF AND CUSTOMS CODE
EFFECTIVE COMMUNICATION TO STAKEHOLDERS
SMEs - Associate and Invenstment Property
Ch3 - Audit of Inventories
Ch14 - Not-for-Profit Org…
Ch15 - Gov't. Acctg - NGAS

Ch13 - FS Analysis
SMEs - PPE, Govt. Grant & Borrowing Cost
Ch4 - Audit of Investments
Ch16 - Insurance Contracts

Ch14 - Capital Budgeting


SMEs - Impairment of Assets
Ch5 - Audit of PPE
Ch17 - Job-Order Costing…
Ch18 - Process Costing….

Ch15 - Cash & Mktble Securities


SMEs - Intangible Assets
Ch6 - Audit of Prepayments & Intangibles
Ch19 - Joint and by-products

Ch16 - Receivable Mgt.


SMEs - Provisions and Contingencies
Ch7 - Audit of Liabilities,

Ch17 - Invty. Mgt.


SMEs - Leases
Ch8 - Audit of SHE
Ch21 - Backflush Costing and ABC
SMEs - Employee Benefits
Ch9 - Audit of Other Income Statement Items

Other Modern Topics & Economics - Wiley


Ch10 - Acctng Policies, Changes in Acctng Estimates &
Errors
SMEs - Income Tax
Ch11 - Statement of Cashf Fows
SMEs - Equity and Share-Based Payment
SMEs - SMEs - Specialized Activities Hyperinflation

Obligation & Contract


Ch1 - Partnership-F.O.D.L

Ch1 - MAS Concepts, practices, STDs


Ch2 - Mgt. Acctg. Environment
Ch3 - Cost Concepts & Classfication
Ch2 - Corporate liquidation
Ch3 - Fin'l Reporting of Interest in Joint Ventures
Basic Principle of Taxation

Contract of Partnership

Ch20 - Standard Costing

Ch4 - Variable Costing


Ch5 - Profit Planning & CVP

Ch4 - Revenue Recognition - Installment Sales


Ch5 - Revenue Recognition - Construction Contract
Ch6 - Revenue Recognition - Franchise Acctg.
Business Tax
Community Tax
Corporation Code
Ch6 - Short Term budgeting
Ch7 - HO, Br, & Agency Acctg.

Estate/Donors Tax

Ch7 - Std costing & Variance Analysis


Ch8 - Business Combi. - Statury Mergers & Consolidation
Ch9 - Consolidated FS & Stock Acquisition

Income Tax

Ch8 - Responsibility Acctg, Segment Eval.., Transfer Pricing


Ch10 - Acctg. For Foreign Curr., Hedging, Foreign Curr. FS
Transalation & Hyperinflationary
Ch11 -13 Derivatives / Hedging...
a. Securities Regulation Code
VAT
Percentage Taxes

Ch9 - Short-term Non-Routine Decisions

Ch14 - Not-for-Profit Org…


Ch15 - Gov't. Acctg - NGAS
Ch16 - Insurance Contracts

Ch10 - Product Pricing & GP Variation Analysis


Tax Remedies

TAXATION UNDER THE LOCAL GOVERNMENT CODE*


Ch11 - Quality, Change & Emerging Bus. Philosophes &
model
b. SEC Circulars and Issuances
Ch17 - Job-Order Costing…
Ch18 - Process Costing….

Ch12 - Strategic Mgt & Costing System


d. Omnibus Investments Code (Book 1 of Executive Order 226)*
e. Barangay Micro Business Enterprises (BMBEs) Act*
Ch19 - Joint and by-products
Ch21 - Backflush Costing and ABC

Ch13 - FS Analysis
c. Cooperatives
Ch14 - Capital Budgeting
a. Senior Citizens Law*
b. Magna Carta for Disabled Persons*
c. Special Economic Zone Act*
Ch15 - Cash & Mktble Securities
Contract of Agency, Contract of Pledge & Mortgages

Ch16 - Receivable Mgt.

f. Double Taxation Agreements (DTA)*


TARIFF AND CUSTOMS CODE
EFFECTIVE COMMUNICATION TO STAKEHOLDERS
Ch17 - Invty. Mgt.

a. Insolvency Law *

b. Corporate Rehabilitation

Law on Negotiable Inst.


a. Bouncing Checks
b. PDIC Laws
c. AMLA
PRE-WEEK
PRE-WEEK
PRE-WEEK
PRE-WEEK
PRE-WEEK
PRE-WEEK
PRE-WEEK
PRE-WEEK
PRE-WEEK
PRE-WEEK
EXAM PERIOD
EXAM PERIOD
EXAM PERIOD
EXAM PERIOD
EXAM PERIOD
EXAM PERIOD
EXAM PERIOD
EXAM PERIOD
EXAM PERIOD
EXAM PERIOD
OFF
OFF
1
1
TOPIC DISTRIBUTION
Subject/ Topics
Auditing Theory - Ch1 - Audit - An Overview
Auditing Theory - Ch2 - The Professional Standards
Auditing Theory - Ch3 - The Auditor's Responsibility
Auditing Theory - Ch4 - The Audit Process - Preliminary Engagement
Auditing Theory - Ch5 - Audit planning
Auditing Theory - Ch6 - Consideration of Internal control
Auditing Theory - Ch7 - Auditing in a Computerized Environment
Auditing Theory - Ch8 - Performaing Substantive Tests
Auditing Theory - Ch9 - Audit Sampling
Auditing Theory - Ch10 - Completing the Audit
Auditing Theory - Ch11 - Audit Reports on FS
Auditing Theory - Ch12 - Assurance Engagement
Auditing Theory - Ch13 - The Code of Ethics and RA 9298
Auditing Problem - Ch1 - Audit of Cash AT
Auditing Problem - Ch2 - Audit of Receivables AP
Auditing Problem - Ch3 - Audit of Inventories RFBT
Auditing Problem - Ch4 - Audit of Investments TAX
Auditing Problem - Ch5 - Audit of PPE MAS
Auditing Problem - Ch6 - Audit of Prepayments & Intangibles AFAR
Auditing Problem - Ch7 - Audit of Liabilities, FAR
Auditing Problem - Ch8 - Audit of SHE
Auditing Problem - Ch9 - Audit of Other Income Statement Items
Auditing Problem - Ch10 - Acctng Policies, Changes in Acctng Estimates & Errors
Auditing Problem - Ch11 - Statement of Cashf Fows
Auditing Problem - Ch12 - Practice Examinations

RFBT - Obligation & Contract


RFBT - Contract of Partnership
RFBT - Corporation Code
RFBT - a. Securities Regulation Code
RFBT - b. SEC Circulars and Issuances
RFBT - c. Cooperatives
RFBT - Contract of Agency, Contract of Pledge & Mortgages
RFBT - a. Insolvency Law *
RFBT - b. Corporate Rehabilitation
RFBT - Law on Negotiable Inst.
RFBT - a. Bouncing Checks
RFBT - b. PDIC Laws
RFBT - c. AMLA
RFBT - An Act Regulating Practice of Acc.

TAX - Basic Principle of Taxation


TAX - Business Tax
TAX - Community Tax
TAX - Estate/Donors Tax
TAX - Income Tax
TAX - VAT
TAX - Percentage Taxes
TAX - Tax Remedies
TAX - Jurisdication of CTA & Powers & Authority of BIR Commissioner, Compromise Tax Payments, Abate…
TAX - TAXATION UNDER THE LOCAL GOVERNMENT CODE*
PREFERENTIAL TAXATION* a. Senior Citizens Law*
PREFERENTIAL TAXATION* b. Magna Carta for Disabled Persons*
PREFERENTIAL TAXATION* c. Special Economic Zone Act*
PREFERENTIAL TAXATION* d. Omnibus Investments Code (Book 1 of Executive Order 226)*
PREFERENTIAL TAXATION* e. Barangay Micro Business Enterprises (BMBEs) Act*
PREFERENTIAL TAXATION* f. Double Taxation Agreements (DTA)*
TAX - TARIFF AND CUSTOMS CODE
TAX - EFFECTIVE COMMUNICATION TO STAKEHOLDERS

MAS - Ch1 - MAS Concepts, practices, STDs


MAS - Ch2 - Mgt. Acctg. Environment
MAS - Ch3 - Cost Concepts & Classfication
MAS - Ch4 - Variable Costing
MAS - Ch5 - Profit Planning & CVP
MAS - Ch6 - Short Term budgeting
MAS - Ch7 - Std costing & Variance Analysis
MAS - Ch8 - Responsibility Acctg, Segment Eval.., Transfer Pricing
MAS - Ch9 - Short-term Non-Routine Decisions
MAS - Ch10 - Product Pricing & GP Variation Analysis
MAS - Ch11 - Quality, Change & Emerging Bus. Philosophes & model
MAS - Ch12 - Strategic Mgt & Costing System
MAS - Ch13 - FS Analysis
MAS - Ch14 - Capital Budgeting
MAS - Ch15 - Cash & Mktble Securities
MAS - Ch16 - Receivable Mgt.
MAS - Ch17 - Invty. Mgt.
MAS - Other Modern Topics & Economics - Refer to Wiley

AFAR - Ch1 - Partnership-F.O.D.L


AFAR - Ch2 - Corporate liquidation
AFAR - Ch3 - Fin'l Reporting of Interest in Joint Ventures
AFAR - Ch4 - Revenue Recognition - Installment Sales
AFAR - Ch5 - Revenue Recognition - Construction Contract
AFAR - Ch6 - Revenue Recognition - Franchise Acctg.
AFAR - Ch7 - HO, Br, & Agency Acctg.
AFAR - Ch8 - Business Combi. - Statury Mergers & Consolidation
AFAR - Ch9 - Consolidated FS & Stock Acquisition
AFAR - Ch10 - Acctg. For Foreign Curr., Hedging, Foreign Curr. FS Transalation & Hyperinflationary
AFAR - Ch11-13 - Derivatives / Hedging… - LONG TOPIC
AFAR - Ch14 - Not-for-Profit Org…
AFAR - Ch15 - Gov't. Acctg - NGAS
AFAR - Ch16 - Insurance Contracts
AFAR - Ch17 - Job-Order Costing…
AFAR - Ch18 - Process Costing….
AFAR - Ch19 - Joint and by-products
AFAR - Ch20 - Standard Costing
AFAR - Ch21 - Backflush Costing and ABC

FAR - New Conceptual Framework


FAR - Qualitative Characterisrtics
FAR - Recognition Principles
FAR - Accounting Process
FAR - Financial Statements
FAR - Cash and Cash Equivalents
FAR - Bank Reconciliation
FAR - Proof of Cash
FAR - Accounts Receivable/ Notes Receivable/Loan Receivable/ Receivable Financing
FAR - Inventories: Valuation, Biological Assets, Inventory Estimates
FAR - Investments: Financial Asset at Fair Value/Amortized Cost/ Equity/ Associates
FAR - Investment Property/ Fund & Other Investment/ Derivatives
FAR - PPE Govt Grant/ Borrowing Cost/ Dep'n./ Depletion/ Revaluation/Impairment Govt Grant/ Borrowing Cost/ Dep'n./ Depletio
FAR - Intangible Assets Specific, R&D Specific, R&D
FAR - Liabilities Current, Provisions, Bonds & EIR/Compound Fin'l Inst Current, Provisions, Bonds & EIR/Compoun
FAR - Operating Lease/ Finance Leases
FAR - Accounting for Income Tax
FAR - Employee Benefits
FAR - Shareholders' Equity
FAR - Retained Earnings
FAR - ShareBased Compensation Based ComShare options
FAR - ShareBased Compensation Based ComShare Appreciation Right
FAR - Book Value per Share
FAR - Basic EPS/ DPS
FAR - Financial Staements
FAR - Statement of Financial Position
FAR - Notes to Financial Statements
FAR - Events After the Reporting Period
FAR - Statement of Comprehensive Income
FAR - Noncurrent Assets Held for Sale/Discontinued Operation
FAR - Accounting Changes
FAR - Interim Financial Reporting
FAR - Operating Segment
FAR - Cash and Cash Accruals
FAR - Single Entry
FAR - Error Correction
FAR - Statement of Cash Flows
FAR - Hyperinflation
FAR - Current Cost Accounting
FAR - SMEs Definition Definition
FAR - SMEs Qualities and General Features Qualities and General Features
FAR - SMEs Financial Statements Financial Statements
FAR - SMEs Notes to Financial Statements Notes to Financial Statements
FAR - SMEs Accounting Changes Accounting Changes
FAR - SMEs Inventories and Revenue Inventories and Revenue
FAR - SMEs Basic Financial Instruments Basic Financial Instruments
FAR - SMEs Associate and Invenstment Property Associate and Invenstment Property
FAR - SMEs PPE, Govt. Grant & Borrowing Cost PPE, Govt. Grant & Borrowing Cost
FAR - SMEs Intangible Assets Intangible Assets
FAR - SMEs Impairment of Assets Impairment of Assets
FAR - SMEs Provisions and Contingencies Provisions and Contingencies
FAR - SMEs Leases Leases
FAR - SMEs Employee Benefits Employee Benefits
FAR - SMEs Income Tax Income Tax
FAR - SMEs Equity and Share Equity an Based Payment
FAR - SMEs SMEs SMEs Specialized Activities Hyperinflatio
13
11
14
18
18
19
56
ing Cost/ Dep'n./ Depletion/ Revaluation/Impairment

, Bonds & EIR/Compound Fin'l Inst

ppreciation Right

ral Features

nstment Property
Borrowing Cost

ed Activities Hyperinflation
Subjects Text Books Reviewer Books

Tax Reyes Ampongan


Business Law Suarez/Soriano Any
Auditing Problem Roque Roque
Auditing Theory Jekkel Jekkel
Financial Accouting - Complete Sets Valix
Theory of Accounts - Complete Sets Valix
Practical Accounting (FAR) Valix

Advance Accounting (AFAR) any Text Book Dayag

MAS any Text Book Any


CPA Exam Subject
RFBT - Regulatory Framework for
Bus. Transactions
Taxation
Auditing

FAR - Financial Accounting and


Reporting

AFAR - Advanced Financial


Accounting and Reporting
MAS - Management Advisory
Services

You might also like