INTERMEDIATE ACCOUNTING I INTERMEDIATE ACCOUNTING II INTERMEDIATE ACCOUNTING III

Chapter 1 – Cash and Cash Equivalent Chapter 1 – Liabilities Chapter 1 – Financial Statements
Chapter 2 – Bank Reconciliation Chapter 2 – Premium Liability Chapter 2 – Statement of Financial Position
Chapter 3 – Proof of Cash Chapter 3 – Warranty Liability Chapter 3 – Notes to Financial Statements
(Related Parties; Events after Reporting Period)
Chapter 4 – Accounts Receivable Chapter 4 – Provision Chapter 4 – Statement of Comprehensive Income
(Contingent Liability)
Chapter 5 – Estimation of Doubtful Accounts Chapter 5 – Bonds Payable Chapter 5 – Statement of Changes in Equity
Chapter 6 – Notes Receivable Chapter 6 – Effective Interest Method Chapter 6 – Noncurrent Asset Held for Sale
Chapter 7 – Loan Receivable Chapter 7 – Compound Financial Instrument Chapter 7 – Discontinued Operation
Chapter 8 – Receivable Financing Chapter 8 – Note Payable Chapter 8 – Accounting Changes
(Pledge, Assignment and Factoring) (Change in Accounting Estimate)
Chapter 9 – Receivable Financing Chapter 9 – Debt Restructure Chapter 9 – Accounting Changes
(Discounting of Note Receivable) (Change in Accounting Policy; Prior Period Errors)
Chapter 10 – Inventories Chapter 10 – Lessee Accounting Chapter 10 – Interim Financial Reporting
(Basic Principles)
Chapter 11 – Inventory Cost Flow Chapter 11 – Lessee Accounting Chapter 11 – Operating Segment
(Other Accounting Issues)
Chapter 12 – Lower of Cost and Net Realizable Value Chapter 12 – Operating Lease – Lessor Chapter 12 – Derivatives
(Interest Rate Swap)
Chapter 13 – Gross Profit Method Chapter 13 – Direct Financing Lease – Lessor Chapter 13 – Derivatives
(Forward, Futures and Option)
Chapter 14 – Retail Inventory Method Chapter 14 – Sales Type Lease – Lessor Chapter 14 – Cash and Accrual Basis
Chapter 15 – Financial Asset at Fair Value Chapter 15 – Sale and Leaseback Chapter 15 – Single Entry
Chapter 16 – Investment in Equity Securities Chapter 16 – Accounting for Income Tax Chapter 16 – Error Correction
(Dividends, Share Split and Share Right)
Chapter 17 – Investment in Associate Chapter 17 – Postemployment Benefits Chapter 17 – Statement of Cash Flows
(Basic Principles)
Chapter 18 – Investment in Associate Chapter 18 – Defined Benefit Plan Chapter 18 – Book Value per Share
(Other Accounting Issues) (Accounting Procedures)
Chapter 19 – Financial Asset at Amortized Cost Chapter 19 – Other Employee Benefits Chapter 19 – Basic Earnings per Share
(Bond Investment)
Chapter 20 – Effective Interest Method Chapter 20 – Shareholders’ Equity Chapter 20 – Diluted Earnings per Share
(Amortized Cost, FVOCI and FVPL)
Chapter 21 – Reclassification of Financial Asset Chapter 21 – Shareholders’ Equity Chapter 21 – Diluted Earnings per Share
(Treasury Shares, Rights Issue and Share Split) (Multiple Potential Ordinary Shares)
Chapter 22 – Investment Property Chapter 22 – Retained Earnings Chapter 22 – Hyperinflation
(Cash Surrender Value) (Dividends)
Chapter 23 – Property, Plant and Equipment Chapter 23 – Retained Earnings Chapter 23 – Current Cost Accounting
(Appropriation and Quasi-Reorganization)
Chapter 24 – Government Grant Chapter 24 – Share-Based Compensation Chapter 24 – SMEs: Definition
(Share Options)
Chapter 25 – Borrowing Costs Chapter 25 – Share-Based Compensation Chapter 25 – SMEs: Financial Statements
(Share Appreciation Right) (Notes to Financial Statements, Related Parties & Accounting Changes)
Chapter 26 – Land, Building and Machinery Chapter 26 – SMEs: Assets
(Inventories, Basic Financial Instruments, Investment in Associate & Investment Property)
Chapter 27 – Depreciation Chapter 27 – SMEs: Assets
(PPE, Government Grant, Borrowing Costs, Intangible Asset & Impairment of Assets)
Chapter 28 – Depletion Chapter 28 – SMEs: Liabilities
(Provision and Contingencies, Leases, Employee Benefits & Income Tax)
Chapter 29 – Revaluation Chapter 29 – SMEs: Equity
(Share-Based Payment, Agriculture, Other Specialized Activities & Hyperinflation)
Chapter 30 – Impairment of Assets Chapter 30 – Small Entities
Chapter 31 – Intangible Assets
(Goodwill)
Chapter 32 – Identifiable Intangible Assets
Chapter 33 – Research and Development Costs
(Computer Software)