Coverage Cpale 2020
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MAY 10, 2020 MAS TOPIC Basic Framework of Management Accounting Costs in Management Accounting CVP Analysis Standard Costing and Variable Costing Financial Planning and Budgets ABC Costing and Management Strategic Cost Management Concepts and Techniques for Performance Measurement Concepts and Techniques for Decision Making Financial Statement Analysis Working Capital Finance Capital Structure and Long Term Financing Decision Capital Budgeting
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MAY 10, 2020 AUDITING TOPIC : Aud Theory Audit Overview Professional Standards The Auditor’s Responsibility Audit Process- Accepting Engagement Audit Planning Consideration of Internal Control Performing Substantive Tests Audit Sampling Completing the Audit Audit Reports Assurance and Related Services Code of Ethics TOPIC: Aud Probs Audit of Cash & Cash Equivalents Audit of Receivables Audit of Inventories Audit of Investments Audit of PPE Audit of Prepayments and Intangibles Audit of Liabilities Audit of SHE Audit of Other Income Statement Items Accounting Changes and Correction of Errors Statement of Cash Flows
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MAY 17, 2020
TAX TOPIC Fundamental topics in Taxation Individual Taxpayer Co-Ownership, Estates and Trusts Corporations Partnerships Gross Income Deductions from Gross Income Estate Tax Donor’s Tax Other Percentage Taxes VAT Remedies Senior Citizens and PWDs Barangay Micro Business Enterprise Documentary Stamp Tax PEZA and BOI Registered Entities Local Taxation PERA Special Topics
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MAY 17, 2020 RFBT TOPIC Obligations Contracts Sales Negotiable Instruments Partnerships Corporations Special Laws
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MAY 18, 2020 FAR TOPIC Statement of Financial Position Notes to F/S Statement of Comprehensive Income Noncurrent Asset Held for Sale Discontinued Operation Change in Accounting Policy Change in Accounting Estimate Prior Period Errors Operating Segment Interim Reporting Cash and Cash Equivalents Bank Reconciliation Proof of Cash Accounts Receivable Estimation of Doubtful Accounts Assignment and Factoring Discounting of Notes Receivable Notes Receivable Loan Receivable Impairment of Loan Inventory Inventory Cost Flow Relative Sales Price Method LCNRV Gross Profit Method Retail Method Biological Assets Financial Asset FVPL and FVOCI Investment in Debt Securities Investment in Associate Financial Asset at Amortized Cost Investment Property Fund and other Investments Derivatives Acquisition by Exchange Government Grant Land and Building Machinery and Capital Expenditure Borrowing Cost Depreciation Depletion Revaluation Impairment of Asset Intangible Assets Goodwill Leasehold and Leasehold Improvement Research and Development Cost
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Computer Software Premium Liability Warranty Liability Deferred Revenue Provision and Contingent Liability Note Payable Debt Restructure Bonds Payable Effective Interest Method Lessee Accounting Lease Liability Operating Lease - Lessor Salestype Lease - Lessor Sale and Leaseback Post-Employment Benefits PBO and other Employee Benefits Accounting for Income Tax SHE Retained Earnings Quasi-Reorganization Share Options Share Appreciation Rights Basic Earnings per Share Diluted Earnings per Share Single Entry Cash Basis Accrual Basis Error Correction Cash Flow - Operating Cash Flos - Investing and Financing SMEs
MAY 18, 2020 AFAR TOPIC Partnership Corporate Liquidation Joint Arrangement Long Term Construction Contract Franchise Accounting PFRS 15 Home Branch Accounting & Agency Bus Comm - Net Asset Acquisition Bus Comm - Stock Acquisition Intercompany Transactions ForEx - Import and Export ForEx - Speculation ForEx - Forward Contract ForEx - Hedging and Derivatives ForEx - Option Contact ForEx - Exposed Asset and Exposed Liability Position Non-Profit Organization Government Accounting Job Order Costing - with spoilage and rework Process Costing
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MAY 10, 2020 AUDITING TOPIC : Aud Theory Audit Overview Professional Standards The Auditor’s Responsibility Audit Process- Accepting Engagement Audit Planning Consideration of Internal Control Performing Substantive Tests Audit Sampling Completing the Audit Audit Reports Assurance and Related Services Code of Ethics TOPIC: Aud Probs Audit of Cash & Cash Equivalents Audit of Receivables Audit of Inventories Audit of Investments Audit of PPE Audit of Prepayments and Intangibles Audit of Liabilities Audit of SHE Audit of Other Income Statement Items Accounting Changes and Correction of Errors Statement of Cash Flows
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MAY 17, 2020
TAX TOPIC Fundamental topics in Taxation Individual Taxpayer Co-Ownership, Estates and Trusts Corporations Partnerships Gross Income Deductions from Gross Income Estate Tax Donor’s Tax Other Percentage Taxes VAT Remedies Senior Citizens and PWDs Barangay Micro Business Enterprise Documentary Stamp Tax PEZA and BOI Registered Entities Local Taxation PERA Special Topics
PAGES
STATUS
MAY 17, 2020 RFBT TOPIC Obligations Contracts Sales Negotiable Instruments Partnerships Corporations Special Laws
PAGES
STATUS
MAY 18, 2020 FAR TOPIC Statement of Financial Position Notes to F/S Statement of Comprehensive Income Noncurrent Asset Held for Sale Discontinued Operation Change in Accounting Policy Change in Accounting Estimate Prior Period Errors Operating Segment Interim Reporting Cash and Cash Equivalents Bank Reconciliation Proof of Cash Accounts Receivable Estimation of Doubtful Accounts Assignment and Factoring Discounting of Notes Receivable Notes Receivable Loan Receivable Impairment of Loan Inventory Inventory Cost Flow Relative Sales Price Method LCNRV Gross Profit Method Retail Method Biological Assets Financial Asset FVPL and FVOCI Investment in Debt Securities Investment in Associate Financial Asset at Amortized Cost Investment Property Fund and other Investments Derivatives Acquisition by Exchange Government Grant Land and Building Machinery and Capital Expenditure Borrowing Cost Depreciation Depletion Revaluation Impairment of Asset Intangible Assets Goodwill Leasehold and Leasehold Improvement Research and Development Cost
PAGES
STATUS
Computer Software Premium Liability Warranty Liability Deferred Revenue Provision and Contingent Liability Note Payable Debt Restructure Bonds Payable Effective Interest Method Lessee Accounting Lease Liability Operating Lease - Lessor Salestype Lease - Lessor Sale and Leaseback Post-Employment Benefits PBO and other Employee Benefits Accounting for Income Tax SHE Retained Earnings Quasi-Reorganization Share Options Share Appreciation Rights Basic Earnings per Share Diluted Earnings per Share Single Entry Cash Basis Accrual Basis Error Correction Cash Flow - Operating Cash Flos - Investing and Financing SMEs
MAY 18, 2020 AFAR TOPIC Partnership Corporate Liquidation Joint Arrangement Long Term Construction Contract Franchise Accounting PFRS 15 Home Branch Accounting & Agency Bus Comm - Net Asset Acquisition Bus Comm - Stock Acquisition Intercompany Transactions ForEx - Import and Export ForEx - Speculation ForEx - Forward Contract ForEx - Hedging and Derivatives ForEx - Option Contact ForEx - Exposed Asset and Exposed Liability Position Non-Profit Organization Government Accounting Job Order Costing - with spoilage and rework Process Costing
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