DATE DAY TOPICS

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26-Oct-20 Monday
27-Oct-20 Tuesday
28-Oct-20 Wednesday
29-Oct-20 Thursday
30-Oct-20 Friday
31-Oct-20 Saturday
1-Nov-20 Sunday
2-Nov-20 Monday
3-Nov-20 Tuesday
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7-Nov-20 Saturday
8-Nov-20 Sunday
9-Nov-20 Monday
10-Nov-20 Tuesday
11-Nov-20 Wednesday
12-Nov-20 Thursday
13-Nov-20 Friday
14-Nov-20 Saturday
15-Nov-20 Sunday
16-Nov-20 Monday
17-Nov-20 Tuesday
18-Nov-20 Wednesday
19-Nov-20 Thursday
20-Nov-20 Friday
21-Nov-20 Saturday
22-Nov-20 Sunday
23-Nov-20 Monday
24-Nov-20 Tuesday
25-Nov-20 Wednesday
26-Nov-20 Thursday
27-Nov-20 Friday
28-Nov-20 Saturday
29-Nov-20 Sunday
30-Nov-20 Monday
1-Dec-20 Tuesday
2-Dec-20 Wednesday
3-Dec-20 Thursday
4-Dec-20 Friday
 CPALE REVIEW TRACKER
HANDOUTS - CPAR HANDOUTS - ReSA SIR VALIX - PRAC 1/PRAC2 SIR VALIX - TOA
EW TRACKER
REVIEWERS
AFAR - ATTY. LACO TAX - SIR TABAG AUD PROB - OCAMPO AUD PROB - ROQUE
AUD THEO - ROQUE MAS - ROQUE MAS -BOBADILLA RFBT - PRTC
 FINANCIAL ACCOUNTING AND REPORTING
TOPICS REMARKS
Assets
The Accountancy Profession
Conceptual Framework:
Financial Reporting and Assumptions
Qualitative Characteristics
Elements of Financial Statements
Cash and Cash Equivalents
Bank Reconcilation
Proof of Cash
Accounts Receivable
Estimation of Accounts Receivable
Loan Receivable
Receivable Financing:
Pledge
Assignment
Factoring
Discounting of Notes Receivable
Inventories
Inventory Cost Flow
Lower of Cost and Net Realizable Value
Biological Assets
Gross Profit Method
Retail Inventory Method
Financial Asset at Fair Value
Investment in Equity Securities
Investment in Associate
Financial Asset at Amortized Cost
Effective Interest Method
Investment Property
Fund and Other Investments
Dervatives:
Interest Rate Swap
Forward Contract
Futures Contract
Option
Foreign Currency
Property, Plant, and Equipment
Government Grant
Borrowing Costs
Land and Building
Machinery
Depreciation
Depletion
Revaluation
Impairment of Assets:
Individual Asset
Cash Generating Unit
Intangible Assets
Patent
Trademark
Copyright
Franchise
Leasehold
License
Customer list
Goodwill
Research and Development
Liabilities and Equity
Liabilities
Premium Liability
Warranty Liability
Accrued Liability
Deferred Revenue
Provision
Contingent Liability
Bonds Payable
Notes Payable
Debt Restructuring
Lessee Accounting (PFRS 16)
Operating Lease - Lessor
Direct Financing Lease - Lessor
Sales Type Lease - Lessor
Sale and Leaseback
Accounting for Income Tax
Postemployment Benefits
Defined Benefit Plan
Other Employee Benefits
Shareholders' Equity:
Treasury shares
Rights issue
Share split
Retained Earnings:
Dividends
Appropriation and Quasi-organization
Share-based Compensation:
Share options
Share appreciation right
Basic Earnings per Share
Diluted Earnings per Share
Diluted Earnings per Share - Multiple potential Ordinary Share
Others
Financial Statements
Statement of Financial Position
Statement of Comprehensive Income
Statement of Changes in Equity
Statement of Cash Flows:
Investing
Financing
Operating
Notes to Financial Statements
Discontinued Operations
Related Parties
Events After Reporting Period
Non-current Asset Held For Sale
Accounting Changes:
Change in Accounting Estimate
Change in Accounting Policy
Prior Period Errors
Interim Financial Reporting
Operating Segment
Cash and Accrual Basis
Single Entry
Error Correction
Hyperinflation
Current Cost Accounting
SMEs:
Qualities and General Features
Statement of Financial Position
Statement of Comprehensive Income
Statement of Cash Flows
Notes to Financial Statements
Related Parties
Events After Reporting Period
Accounting Changes
Inventories
Basic Financial Instruments
Associate
Investment Property
Property, Plant, and Equipment
Government Grant
Borrowing Cost
Intangible Asset
Impairment of Assets
Provisions and Contingencies
Leases
Employee Benefits
Income Tax
Equity
Share-based Payment
Hyperinflation
 ADVANCED FINANCIAL ACCOUNTING AND REPORTING
TOPICS REMARKS
Partnerhsip
Joint Arrangements
Home Office, Branch, and Agency Accounting
Business Combination
Consolidated and Separate Financial Statements
Corporate Liquidation
Cost Accumulation and Job Order Costing
Process Costing
Accounting for Joint and By-Product Costing
Standard Costing
Activity-based Costing and Just-In-Time / Backflush Costing
Revenue from Contracts with Customers
Long-term Construction Contracts
Consignment Sales
Franchise Operations
Installmet Sales
Accounting for Insurance Contracts
Accounting for Build, Operate and Transfer
Foreign Currency Trasactions and Translation of Foreign Currency
Accounting for Not-for-Profit Organizations
Government Accounting
Non-government Accounting
 TAXATION
TOPICS REMARKS
Fundamental Principles of Taxation
Individual Taxpayers
Co-ownership, Estate and Trusts
Corporations
Partnerships
Gross Income
Deductions from Gross Income
Accounting Methods and Installment Reporting of Income
Estate Tax
Donor's Tax
Other Percentage Taxes
Value Added Tax
Tax Remedies
Senior Citizens amd PWDs
Documentary Stamp Taxes
Barangay Micro Business Enterprise (BMBE)
PEZA and BOI Registered Entities
Local Taxation:
Principles
Community Tax
Real Property Tax
Local Business Taxes
Personal Equity Retirement Account (PERA)
 AUDITING PROBLEMS
TOPICS REMARKS
Audit of Cash
Audit of Receivables
Audit of Inventories
Audit of Investments
Audit of Property, Plant, and Equipment
Audit of Prepayments
Audit of Intangible Assets
Audit of Liabilities
Audit of Shareholder's Equity
Audit of Other Income Statement Items
Accounting Changes
AUDITING THEORY