Monday Tuesday Wednesday Thursday Friday Saturday

AFAR MAS AT RFBT FARAP TAX

May 22 May 23 May 24 May 25 May 26 May 27
Financial Accounting vs.
Week 1 Partnership Formation and Management Accounting Practice and Regulation Estate Tax
Obligation Cash & Cash Equivalents
Operation Financial Management Cost of the Profession
Behavior w/ Regression Analysis
May 29 May 30 May 31 June 1 June 2 June 3
Cost Behavior w/ Regression Practice and Regulation of the
Week 2
Cash & Cash equivalents (cont.) Donor's Tax
Partnership Dissolution & Analysis (cont.) Profession (cont.)
Obligation
Liquidation Fundamentals of Auditing &
Cost-Volume-Profit Analysis Receivables VAT: Subject Transactions
Assurance Services
June 5 June 6 June 7 June 8 June 9 June 10
Partnership Dissolution & VAT: Subject Transactions
Week 3
Intro to Auditing
Liquidation (cont.) Absorption & Variable Costing w/ (cont.)
Contracts Receivables (cont.)
Pricing Decisions Financial Statements Audit
Corporate Liquidation VAT Exempt Transactions
Overview
June 12 June 13 June 14 June 15 June 16 June 17
Corporate Liquidation (cont.) Quality Management Receivables (cont.) Input VAT
Week 4 Construction Accounting Relevant Costing w/ Linear
FS Audit Process: Pre- Contracts
Licenses, Royalties, Franchise & Programming Inventories VAT Compliance Requirements
Engagement
Consignment
June 19 June 20 June 21 June 22 June 23 June 24
Licenses, Royalties, Franchise &
Week 5
FS Audit Process-Audit Planning Labor & Social Security Other Percentage Taxes
Consignment (cont.) Budgeting w/ Profitability
Inventories (cont.)
Revenue from Customer Analysis
Fraud, Error & Non-compliance Insurance Excise Tax
Contracts - Other Topics
June 26 June 27 June 28 June 29 June 30 July 1

Week 6
Identifying & Assessing ROMM
Standard Costing w/ GP
Home & Office Branch Understanding the Entity's Partnership Property, Plant & Equipment Individual Income Taxation
Variance Analysis
Internal Control
July 3 July 4 July 5 July 6 July 7 July 8
Understanding the Entity's
Week 7 Home & Office Branch (cont.)
Standard Costing w/ GP Internal Control (cont.) Property, Plant & Equipment
Corporations with SRC Corporate Income Taxation
Business Combinations Separate Variance Analysis (cont.) Risk Assessment & Response to (cont.)
and Consolidated FS Assessed Risks
July 10 July 11 July 12 July 13 July 14 July 15
Separate and Consolidated FS Property, Plant & Equipment
Week 8 Responsibility Accounting, Test of Control Sources of Income
(cont.) (cont.)
Transfer Pricing & Balanced Corporations with SRC
Scorecard Gross Income- Inclusions &
Intercompany Sales of Inventory Information Technology Intangibles
Exclusions
July 17 July 18 July 19 July 20 July 21 July 22
FIRST PRE-BOARDS
Cooperatives (TBA)
Week 9 FAR- Investment in Equity
FAR- Investment in Equity Securities (cont.) FAR- Invetment in Properties and Government Grants and Trade Payables, Provisions &
Securities other Investments Agriculture Other Current Liabilities
FAR- Investment in Debt FAR-NCA Held for Sale and
Securities Discontinued Operations
July 24 July 25 July 26 July 27 July 28 July 29
Intercompany Sales of Inventory
Week 10 Information Technology (cont.) Government Procurement Law Fringe benefit Tax
(cont.) Trade Payables, Provisions &
Economics
Intercompany Sales of Fixed Further Audit Procedures- Other Current Liabilities (cont.)
Credit Transaction Capital Assets, Gain & Losses
Assets Substantive Tests
July 31 August 1 August 2 August 3 August 4 August 5
Intercompany Sales of Fixed Further Audit Procedures-
Week 11 Deductions from Gross Income
Assets (cont.) Substantive Tests (cont.) Trade Payables, Provisions &
Working Capital Management Sales
Foreign Currency Transaction & Other Current Liabilities (cont.)
Audit Sampling
Translation
August 7 August 8 August 9 August 10 August 11 August 12
Consumer Protection Act &
Foreign Currency Transaction &
Week 12 Audit Sampling (cont.) Lemon Law Itemized Deductions
Translation (cont.) Cost of Capital, Leverage & Financial Liabilities at Amortized
Capital Structure Cost
Special Allowable Itemized
Joint Arrangement Completing the Audit Philippine Competition Act
Deductions
August 14 August 15 August 16 August 17 August 18 August 19
Auditor's Report on General
Joint Arrangement (cont.) Documentary Stamp Tax
Purpose FS
Week 13 Capital Budgeting w/ Risks & Banking Laws with Truth in
SMEs-Investment in Joint Leases General Tax Compliance
Returns Modification to Auditor's Report Lending Act
Venture Requirements
Job Order Costing
August 21 August 22 August 23 August 24 August 25 August 26
Modification to Auditor's Report
Week14 Job Order Costing (cont.) Income Taxes Basic Principles in Taxation
Capital Budgeting w/ Risks & (cont.)
Intellectual Property
Returns (cont.) Special Audit & Non-Audit Taxation Under the Local
Process Costing Post-Employee Benefits
Consideration Government Code
August 28 August 29 August 30 August 31 September 1 September 2
Special Audit & Non-Audit
Process Costing (cont.) Additions to Tax
Consideration
Week 15 E-commerce, Data Privacy Act & Authority of the Commissioner
Joint & By-Product Costing Financial Statement Analysis Shareholder's Equity
Code of Ethics for Professional Ease of Doing Business of Internal Revenue
Backflush Costing, ABC & Accountants
Tax Remedies
Service Cost Allocation
September 4 September 5 September 6 September 7 September 8 September 9
Non-Profit Organization
Insurance Contracts & Service Code of Ethics for Professional FRIA
Week 16
Concessionaire Arrangement Various Topics in MS Accountants (cont.) Shareholder's Equity Preferential Taxation
Government Accounting
Anti-Bouncing Law
Full PFRS vs. PFRS for SMEs
September 11 September 12 September 13 September 14 September 15 September 16
FINAL PRE-BOARDS
Week 17 FAR- EPS and Book Value per Operating Segments and Interim
FAR- Financial Statements - Share Financial Reporting
FAR- Shareholder's Equity (cont.) FAR- Retained Earnings
SFP, SCI, SCE
FAR- Financial Stataments- SCF Other Topics
September 18 September 19 September 20 September 21 September 22 September 23
Week 18
PRE-WEEK LECTURE
September 30 CPALE DAY 1
October 1 CPALE DAY 2
October 2 CPALE DAY 3