TOPICS Duration

AP01- Single Entry System Status

01-01 Single Entry System 09:05
01-02 T-Accounts of Accounts Receivable, Notes 50:14
Receivables, Advances from Customers
01-03 T-Accounts of Property, Plant and Equipment and
12:20
Accumulated Depreciation
01-04 Problem 2 Number 1-3 10:10
01-05 Problem 2 Number 4 12:41
01-06 Problem 2 Number 5 and 6 17:41
01-07 Problem 3 35:41
01-08 Problem 4 21:47
01-09 Problem 5 12:23
01-10 Problem 6 16:02
Total Time 03:18:04

AP02-Correction of Errors
02-01 Correction of Errors 45:59
02-02 Solution Problem 1 06:57
02-03 Solution Problem 2 29:16
02-04 Solution Problem 3 24:06
02-05 Solution Problem 4 49:29
02-06 Solution Problem 5 19:20
02-07 Solution Problem 7 22:30
02-08 Solution Problem 8 42:14
02-09 Solution Problem 9 29:58
Total Time 04:29:47

AP03- Shareholders' Equity

03-01 Shareholders' Equity 25:30
03-02 Solution Problem 1 09:12
03-03 Solution Problem 2 07:50
03-04 Solution Problem 3 09:04
03-05 Solution Problem 4 03:40
03-06 Solution Problems 5-7 14:50
03-07 Solution Problems 8-10 23:18
03-08 Treasury Shares 17:09
03-09 Derecognition of Share Capital with Solution to 13:24
Problem #14
03-10 Recapitalization with Solution to Problem #15 15:33
03-11 Share Warrants 20:17
03-12 Dividends to Problem 20 35:00
03-13 Non-cash to Problem 22 18:08
03-14 Fractional Share Dividends 07:10
03-15 Non-cash to Problem 23 32:29
03-16 Solution Problem 24 18:14
03-17 Problem 25 and 26 41:56
03-18 Solution Problem 27 09:29
Total Time 05:21:38

AP04- Share-Based Payment

04-01 Share-Based Payment Transaction 38:44
04-02 Problem Number 1 15:14
04-03 Problem Numbers 2 and 3 21:25
04-04 Problem Numbers 4 to 6 33:13
04-05 Modifications, Cancellations and Settlements 12:42
04-06 Cash-Settled 02:25
04-07 Problem Number 13 17:09
04-08 Share-Based Payment with Cash Alternative 04:03
04-09 Share-Based Payment with Cash Alternative- Granted 21:28
Simultaneously
04-10 Problem Numbers 7 and 8 33:59
04-11 Problem Numbers 9 and 10 20:33
04-12 Problem Numbers 11 and 12 44:56
04-13 Problem 14 14:31
04-14 Problem 15 to 17 52:47
04-15 Problem 15 to 17 56:59
04-16 Problem Number 18 15:34
Total Time 06:45:42

AP05-Audit of Cash
05-01 Cash and Cash Equivalents 39:41
05-02 Problem 1 12:29
05-03 Problems 2 and 3 12:04
05-04 Problem 4 05:21
05-05 Petty Cash Fund 15:43
05-06 Problem 5 and 6 26:49
05-07 Bank Reconciliation 22:56
05-08 Problem 7 13:53
05-09 Proof of Cash Part 1 59:16
05-10 Problem 8 and 9 22:25
05-11 Proof of Cash Part 2 19:28
05-12 Problem 10 13:33
05-13 Problem 11 11:04
05-14 Problem 12 23:40
05-15 Problem 13 28:15
05-16 Problem 14 38:12
05-17 Problem 15 30:55
05-18 Problem 16 25:37
05-19 Problem 17 19:19
05-20 Special Audit Consideration 12:44
05-21 Problem 18 11:40
Total Time 07:44:04

AP06- Receivables
06-01 Audit of Receivables Part 1 27:25
06-02 Problem 1 13:10
06-03 Problem 2 22:56
06-04 Problem 3 12:44
06-05 Problem 4 16:35
06-06 Problem 5 26:00
06-07 Problem 6 26:10
06-08 Audit of Receivables Part 2 27:06
06-09 Problem 7 15:19
06-10 Audit of Receivables Part 3 04:31
06-11 Notes Receivables 11:47
06-12 Loan Receivables 13:13
06-12 Loan Impairment 06:55
06-14 Problem 8 09:31
06-15 Problem 9 19:40
06-16 Problem 10 32:42
06-17 Problem 11 24:33
06-18 Problem 12 14:36
06-19 Problem 13 25:17
06-20 Problem 14 10:52
06-21 Problem 15 24:08
Total Time 06:25:10

AP07- Inventories and Agriculture

07-01 Inventories 46:52
07-02 Problem 1 23:38
07-03 Problem 2 18:02
07-04 Cost Formula 20:45
07-05 Problem 3 19:15
07-06 Problem 4 25:46
07-07 Problem 5 19:03
07-08 Problem 6 08:05
07-09 Problem 7 33:26
07-10 Inventory Estimation 11:00
07-11 Problem 8 27:06
07-12 Problem 9 30:26
07-13 Retail Inventory 14:52
07-14 Problem 10 15:30
07-15 Special Audit Consideration for Inventory 30:42
07-16 Problem 11 15:28
07-17 Inventories and Agriculture 55:13
07-18 Problem 12 13:57
07-19 Problem 13 22:02
Total Time 07:31:08

AP08- Investment in Equity Securities

08-01 Investment in Equity Securities 46:07
08-02 Problem 1 and 2 18:57
08-03 Classification of Financial Assets 33:07
08-04 Problem 3 21:39
08-05 Problem 4 15:19
08-06 Dividends 16:03
08-07 Problems 5 to 7 29:47
08-08 Stock Split 05:02
08-09 Problem 8 12:07
08-10 Stock Rights 09:36
08-11 Problem 9 to 10 10:02
08-12 Problem 11- Equity Investment 24:33
08-13 Problem 12- Equity 16:40
08-14 Investment in Associate Part 1 24:41
08-15 Problem 13 52:47
08-16 Having Outstanding Preference Shares 04:20
08-17 Problem 14 12:14
08-18 Investment in Associate-STEP Acquisition 04:37
08-19 Problem 15 17:27
08-20 Investment in Associate- Discontinuance of Equity 09:43
Method
08-21 Problem 16 32:19
08-22 Investment in Associate- Deemed Disposal 08:20
08-23 Problem 17 19:57
08-24 Investement in Associate-Having Heavy Losses 20:02
08-25 Problem 18 20:39
08-26 Problem 19 19:26
Total Time 08:25:31

AP09- Investment in Debt Securities

09-01 Investment in Debt Securities 30:21
09-02 Problem 1 50:48
09-03 Problem 2 to 3 17:31
09-04 Investment in Debt-Reclassification 07:40
09-05 Problem 4 Scenario 1 24:26
09-06 Problem 4 Scenario 2 26:34
09-07 Problem 4 Scenario 3 15:51
09-08 Problem 5 15:50
09-09 Expected Credit Loss Model 21:26
09-10 Problem 6 32:17
09-11 Problem 7 06:34
09-12 Problem 8 21:31
09-13 Problem 9 19:10
09-14 Problem 10 10:09
09-15 Illustrative Example 1 42:16
09-16 Illustrative Example 2 20:19
Total Time 06:02:43

AP10- Notes and Bonds payable

10-01 Notes and Bonds Payable Part 1 08:43
10-02 Problem 1 08:43
10-03 Notes and Bonds Payable Part 2 12:31
10-04 problem 2 11:46
10-05 Notes and Bonds Payable Part 3 19:17
10-06 Problem 3 03:36
10-07 Problem 4 06:46
10-08 Problem 5 03:07
10-09 Problem 6 11:23
10-10 Notes and Bonds Payable Part 4 03:58
10-11 problem 7 21:24
10-12 Notes and Bonds Payable Part 5 08:36
10-13 Problem 8 25:41
10-14 Notes and Bonds Payable Part 6 03:12
10-15 Problems 9 and 10 11:18
10-16 Problem 11 08:07
10-17 Notes and Bonds Payable Part 7 04:11
10-18 Problem 12 07:51
Total Time 03:00:10

AP11- Property, plant and Equipment

11-01 Property, Plant and Equipment Part 1 29:49
11-02 Problem 1 05:16
11-03 Property, Plant and Equipment Part 2 29:35
11-04 Problem 2 21:32
11-05 Problem 3 19:40
11-06 Property, Plant and Equipment Part 3 24:59
11-07 Problems 4 to 10 37:13
11-08 Property, Plant and Equipment Part 4 25:17
11-09 Problems 11 to 12 13:23
11-10 Problems 13 to 14 22:55
11-11 Property, Plant and Equipment Part 5 34:18
11-12 Problem 15 17:06
11-13 Problem 16 Case 1 to 2 09:58
11-14 Problem 16 Case 3 13:00
11-15 Problem 17 Case 1 20:25
11-16 Problem 17 Case 2 14:41
11-17 Problem 18 07:57
11-18 Property, Plant and Equipment Part 6 10:24
11-19 Property, Plant and Equipment Part 7 27:12
11-20 Problem 19 06:45
11-21 Problem 20 37:00
11-22 Problem 21 09:02
11-23 Problem 22 23:20
11-24 problem 23 21:51
11-25 Wasting Asset 28:14
11-26 Problem 24 to 26 17:56
11-27 Problem 27 09:18
11-28 Special Audit Consideration 17:45
11-29 Problem 28 14:26
Total Time 09:30:47

AP12- Intangible Assets

12-01 Intangible Assets Part 1 34:06
12-02 Problem 1 12:47
12-03 Problem 2 09:14
12-04 Intangible Assets Part 2 27:45
12-05 Problem 3 07:32
12-06 Problem 4 10:44
12-07 Intangible Assets Part 3 05:33
12-08 Problem 5 07:53
12-09 Intangible Assets Part 4 13:07
12-10 Problem 6 06:51
12-11 Intangible Assets Part 5 14:59
12-12 Problem 7 16:14
12-13 Problem 8 04:44
12-14 Problem 9 10:54
12-15 Problem 10 16:33
12-16 Problem 11 09:49
12-17 Problem 12 09:00
12-18 Problem 13 16:20
12-19 Intangible Assets Part 6 17:38
12-20 Problem 14 08:48
Total Time 04:20:31

AP13- Investment Property

13-01 Investment Property Part 1 14:39
13-02 Problem 1 09:33
13-03 Problems 2 to 4 10:59
13-04 Investment Property Part 2 19:54
13-05 Problem 5 16:08
13-06 Investment Property Part 3 18:32
13-07 Problem 6 07:36
13-08 Problem 7 05:48
13-09 Problem 8 07:11
Total Time 01:50:20

AP14- Revaluation and Impairment

14-01 Revaluation, Impairment and Non-Current Asset Held 19:03
for Sale
14-02 Problem 1 15:37
14-03 PAS 36: Impairment of Assets 21:04
14-04 Problem 2 18:47
14-05 Problem 3 17:46
14-06 Problem 4 13:46
14-07 Cash Generating Units 15:09
14-08 Problem 5 31:44
14-09 Non-Current Asset Held for Sale 18:24
14-10 Problem 6 09:17
14-11 Problem 7 18:56
14-12 Problem 8 14:32
14-13 Problem 9 25:32
Total Time 03:59:37

AP15- Current Liabilities

15-01 Current Liabilities 19:20
15-02 Problems 1 and 2 08:21
15-03 Trade Accounts Payable 11:33
15-04 Problem 3 11:41
15-05 Problem 4 18:29
15-06 Problem 5 09:52
15-07 Problem 6 08:57
15-08 Provision 16:09
15-09 Problems 7 and 8 12:59
15-10 Problem 9 12:15
15-11 Problem 10 09:39
15-12 Problem 11 14:29
15-13 Problem 12 17:30
15-14 Special Audit Consideration for Payables 07:39
15-15 Problem 13 09:03
Total Time 03:07:56

AP16- Accounting for Income Tax

16-01 Accounting for Income Tax Part 1 26:36
16-02 Problem 1 13:51
16-03 Problem 2 17:29
16-04 Problem 3 11:28
16-05 Accounting for Income Tax Part 2 03:41
16-06 Problem 4 24:03
16-07 Problem 5 02:29
16-08 Accounting for Income Tax Part 3 07:20
16-09 Problem 6 11:34
16-10 Problem 7 28:22
Total Time 02:26:53

AP17- Employee Benefits

17-01 Employee Benefits 14:17
17-02 Problem 1 10:34
17-03 Post Employment Benefits 14:26
17-04 Problem 2 19:44
17-05 Statement of Financial Position 16:15
17-06 Problems 3 and 4 06:47
17-07 Benefit Expense 14:39
17-08 Problem 5 06:43
17-09 Problem 6 04:47
17-10 Procedural Approach 08:25
17-11 Problem 7 16:08
17-12 Problem 8 15:39
17-13 Problem 9 21:27
17-14 Problem 10 17:11
Total Time 03:06:52

AP18- Statement of Cash Flows

18-01 Statement of Cash Flows Part 1 48:20
18-02 Statement of Cash Flows Part 2 15:37
18-03 Problem 1 13:00
18-04 Problem 2 17:03
18-05 Problem 3 18:36
18-06 Problem 4 30:59
18-07 Problem 5 40:33
18-08 Problem 6 41:10
18-09 Problem 7 19:43
Total Time 04:05:01

AP19- Financial Statements

19-01 Statement of Financial Position and P/L and OCI 22:45
19-02 Problem 1 24:32
19-03 Problem 2 15:12
19-04 Statement of Profit or Loss and Other Comprehensive 27:13
Income
19-05 Problem 3 07:13
19-06 Problem 4 21:32
19-07 Problem 5 18:15
19-08 Problem 6 40:31
Total Time 02:57:13

20 Leases
20-01 Leases Part I 28:01
20-02 Problem 1 26:08
20-03 Leases Part II 03:14
20-04 Problem 2 04:34
20-05 Problem 3 07:37
20-06 Problem 4 08:18
20-07 Leases Part III 05:14
20-08 Problem 5 04:00
20-09 Leases Part IV 08:48
20-10 Problem 6 20:10
20-11 Problem 7 04:22
20-12 Problem 8 02:51
20-13 Leases Part V 09:01
20-14 Problem 9 15:07
20-15 Leases Part VI 04:12
20-16 Problem 10 09:36
20-17 Problem 11 05:40
20-18 Leases Part VII 12:37
20-19 Problem 12 01:34
20-20 Problem 13 14:56
20-21 Leases Part VIII 05:03
20-22 Problem 14 12:09
20-23 Leases Part IX 07:24
20-24 Problem 15 37:58
Total Time 04:18:34
 TOPICS Duration Status

00 Create Law Updates

00-00 Prelude to Create Updates 20:06
00-01 Instruction and Changes In Final Taxes 19:29
00-02 Create Law Part 2 34:03
00-03 Create Law Part 3 32:02
00-04 Corporate Taxpayer Create Edition 36:43
00-05 Corporate Tax Revise 20:13
Total Time 02:42:36

01 Fundamental Principles of Taxation

01-01 Taxation Review Guide 07:20

01-02 Definition of Taxation - Taxation as a Power

01-03 Definition of Taxation - Taxation as a Process 01:22:04
01-04 Definition of Taxation - Taxation as a Mode of
Government Cost Allocation
01-05 Purpose and Scope of Taxation 08:03
01-06 Inherent Limitations of Taxation 28:02
01-07 Constitutional Limitations of Taxation 01:17:14
01-08 Situs of Taxation 16:48
01-09 Double Taxation and its Remedies 19:37
01-10 Escapes from Taxation 08:54
01-11 Principles of a Sound Tax System 09:25
01-12 Fundamentals Of Taxation Part 1- Drills 47:46
01-13 Fundamentals Of Taxation Part 2-Drills 44:30
01-14 Test Yourself Explanation- Part 1 18:18
01-15 Test Yourself Explanation- Part 2 49:07
01-16 Test Yourself Explanation- Part 3 23:22
Total Time 04:17:27

02 Taxes, Tax Laws and Tax Administration

02-01 Tax and Its Classifications 14:12
02-02 Tax vs. Similar Items 19:22
02-03 Tax laws vs. Revenue Regulations vs. Rulings 10:15
02-04 Powers of the BIR and the CIR 36:16
02-05 Fundamental Doctrines in Taxation 34:51
02-06 Discussion of Illustratives 48:20
Total Time 02:43:16

03 Fundamental Principles of Income Taxation

03-01 Gross income with Drills 01:06:20
03-02 Income Taxpayers with Drills 53:20
03-03 Situs of income with Drills 01:02:31
03-04 Accounting periods 15:02
03-05 Accounting methods 01:43:08
03-06 Income Tax Compliance 01:01:10
03-07 Income Tax Compliance Drills 22:35
Total Time 06:17:15

04 Final Income Taxation

04-00 Prelude to Final Income Taxation 07:57
04-01 Introduction to Final Income Taxation 29:17
04-02 Interest income 43:01
04-03 Dividend income 1:17:02
04-04 Royalty, Prizes, Winnings & Informer's Reward 27:44
04-05 Drill continuation 38:55
Total Time 03:43:56

05 Capital Gains Tax

05-01
05-02 Capital
15% CGT assets and theofscope
on Disposal of CGT
Domestic Stocks Directly to 26:54
Buyer 31:14
05-03 Drill: Transactional 15% CGT 27:00
05-04 Drill: Annual 15% CGT 18:48
05-05 15% CGT in Installment 12:28
05-06 Wash sales rule 33:57
05-07 Tax-free Exchange of Property 30:10
05-08 6% CGT on Disposal of Real Property Capital Asset 27:08:
05-09 Drill: Scope of the 6% CGT 17:23
05-10 Drill: 6% CGT in installment and next topics 50:42
Total Time 04:36:04

06 Regular Income Tax

06-01 Introduction to Regular Income Tax 15:06
06-02 Inclusions in Gross Income 32:23
06-03 Exclusions in Gross Income Part I 27:11
06-04 Exclusions in Gross Income Part II 42:10
06-05 Special Reporting Considerations on Gross Income 52:15
06-00 Preface to Handout- Illustration 04:23
06-06 Exercise Number 1 -3 43:35
06-07 Exerccise Number 4 - 7 43:00
06-08 Exercise Number 8 -11 39:50
06-09 Exercise Number 12 27:44
Total Time 05:27:37

6.1 Compensation Income

06.01-01 Compensation Income 1 1:10:01
06.01-02 Compensation Income 2 8:15
06.01-03 Withholding tax on Compensation 22:10
06.01-04 Illustration 1 1:06:28
06.01-05 Drill No. 1 to 15 25:58
06.01-06 Drill Exercise No. 16-27 35:05
Total Time 03:47:57

6.2 Fringe Benefits

06.02-01 Fringe Benefits - Lecture 43:30
06.02-02 Illustration - Drill 37:12
06.02-03 Illustration - Drill 32:44
Total Time 01:53:38

6.3 Dealings in Properties

06.03-01 Dealings In Properties 55:49
06.03-02 Illustration 1 - 3 31:05
06.03-03 Illustration 4 06:11
06.03-04 Illustration 5 10:35
Total Time 01:25:31

07 Principles of Deductions
07-01 Principles of Deduction 01:24:00
07-02 Special Considerations on Deductions 43:54
07-03 Illustration 1 24:43
07-04 Illustration 2-6 42:23
Total Time 03:15:00

07.01 Itemized Deductions

07.01-01 Itemized Deductions 1 31:35
07.01-02 Itemized Deductions 2 17:55
07.01-03 Itemized Deductions 3 21:38
07.01-04 Itemized Deductions 4 17:44
07.01-05 Itemized Deductions 5 49:52
07.01-06 Itemized Deductions 6 49:18
07.01-07 Nolco Concept 13:55
07.01-08 Nolco Illustration 21:37
07.01-09 Special Allowable Deductions 28:03
07.01-10 Problem 14 & 15 14:08
07.01-11 Additional Deduction For Labor Training Expense 6:17
Total Time 04:32:02

07.02 Optional Standard Deductions

07.02-01 Optional Standard Deductions Concepts 25:49
07.02-02 Illustrations 2 & 3 32:25
07.02-03 Illustration 4 9:36
07.02-04 Mandatory Itemized Deductions 10:59
Total Time 01:18:49
08 Individual Income Taxation
08-01 Narrative Summary of Basic Rules 22:58
08-02 Illustration 1 Part I 27:52
08-03 Illustration 1 Part II 31:38
08-04
08-05 Illustration
Illustration 2
2 (Purely in Business- 8% Commuted Tax 9:09
Option) 24:17
08-06 Illustration 3.1 (Regular Tax Option) 30:50
08-07 Illustration 3.2 (8% Tax Option) 19:39
08-08Illustration 4 47:21
Illustration 4.1 23:37
Illustration 4.2 24:10
08-09 Estate and Trust Concept 16:16
08-10 Illustration 5 19:42
08-11 Illustration 6 16:07
Total Time 05:13:36

09 Corporate Income Taxation

09-01 Corporate taxpayers Part 1 26:37
09-02 Corporate taxpayers Part 2 48:06
09-01 Corporate taxpayers Part 1 -Create 36:39
09-02 Corporate taxpayers Part 2 -Create 20:10
09-03 Drill - Corporate Taxpayer types 37:23
09-04 Drill - Special & Exempt Corporations 11:36
09-05 Drills - International Carriers 13:09
09-06 Drills - OBU/FCDU/EFCDU 20:53
09-07 Drills - Supplementals 1:06:31
09-08 Unique Corporate Tax rules 22:51
09-09 Drill - Minimum corporate income tax 25:17
09-10 Improperly acumulated earnings tax 33:44
09-11 Branch Profit Remittance Tax 17:26
09-12 Illustration 19 & 20 24:40
Total Time 06:45:02

10 Estate Taxation
10-01 Introduction to transfer taxation 27:54
10-02 Transfers 35:45
10-03 Types of Transfer Taxpayers 18:18
10-04 Succession Elements 56:46
10-05 Special Exclusions and Valuation of Gross Estate / 47:56
Discussion of Illustrations 1, 2 & 3
10-06
10-07 Gross Estate of
Classification ofMarried Decedents
Gross Estate Items & Discussion of 50:58
Illustration 4 36:40
10-08 Illustration 5 14:27
10-09 Deductions from Gross Estate 1:05:49
10-10 Illustration 6 & 7 17:31
10-11 Vanishing Deductions 26:27
10-12 Vanishing Deductions Illustration 1:07:16
10-13 Illustration 10 55:06
10-14 Illustration 10 Absolute Community of Property 20:20
10-15 Illustration 11&12 and Administrative requirements 34:20
Total Time 09:18:02

11 Donors Taxation
11-01 The concept of donation 23:52
11-02 Donor's tax 1:03:54
11-03 Illustration 1 14:24
11-04 illustration 2-3 12:04
11-05 Illustration 4-6 25:32
11-06 Illustration 7 21:49
11-07 Illustration 8 24:39
11-08 Illustration 9-11 20:08
Total Time 03:26:22

12 Consumption Taxes
12-01 Consumption Tax 19:40
12-02 Vat on Import vs. Business Tax 13:12
12-03Classes of Consumption. 20:57
12-04 Additional Considerations on Consumption Tax 23:47
12-05 Drills 46:16
Total Time 02:03:52

13 VAT on Importation
13-01 VAT on Importation 01:10:35
13-02 VAT on Importation - Drills 21:34
Total Time 01:32:09

14 Introduction to Business Taxation

14-01 Introduction to Business Taxation Part 1 33:16
14-02 Introduction to Business Taxation Part 2 33:28
14-03 Introduction to Business Tax Drills Part 1 23:17
14-04 Introduction to Business Tax Drills Part 2 27:13
14-05 Exempt Sales or Receipt Part 1 31:44
14-06 Exempt Sales or Receipt Part 2 37:07
14-07 Exempt Sales or Receipt Drills Part 1 21:50
14-08 Exempt Sales or Receipt Drills Part 2 27:33
Total Time 03:55:28

14.01 Specific Percentage Tax

14.01-01 Services Specifically Subject to % Tax 01:03:17
14.01-02 Specifically Subject to % Tax - Drills 52:17
Total Time 01:55:34

14.02 Value Added Tax

14.02-01 Sources Of Output Vat (12%) 54:25
14.02-02 Vat Source Of Output Vat (0%) 28:10
14.02-03 Output Vat - Drills 55:05
14.02-04 Input Vat 58:11
14.02-05 Input Vat - Drills 34:32
14.02-06 Input Vat Allocation And Tax Credits 13:28
14.02-07 Vat Integrated Application Part 1 32:39
14.02-08 Integrated Application Part 2 33:36
Total Time 05:10:06

15 Excise Tax and DST

15-01 Excise Tax Part 1 39:12
15-02 Excise Tax Part 2 35:11
15-03 Sin Tax 38:29
15-04 Green Tax 43:41
15-05 Miscellaneous Items Part 1 16:30
15-06 Miscellaneous Items Part 2 39:35
15-07 Miscellaneous Items Part 3 45:56
15-08 Documentary Stamp Tax 29:35
15-09 Focus Transaction Part 1 30:58
15-10 Focus Transaction Part 2 39:49
Total Time 05:58:56

16 Tax Remedies
16-01 Goverment Remedies Part 1 35:30
16-02 Goverment Remedies Part 2 27:10
16-03 Goverment Remedies Part 3 30:20
16-04 Government Remedies Part 4 21:25
16-04 Government Remedies Drills 54:23
16-05 Taxpayer Remedies 01:32:02
16-06 Taxpayer Remedies - Drills 51:31
Total Time 05:12:21

17 Local Taxation
17-01 Introduction To Local Taxation - Part 1 58:44
17-02 Introduction To Local Taxes - Part 2 41:38
17-03 Provincial Taxes 56:46
17-04 Drills Provincial Tax 34:17
17-05 Other Privilege Taxes 34:42
17-06 Drills - Other Privilege Taxes 19:15
17-07 Community Tax 22:08
17-08 Drills Community Tax 16:25
17-09 Fundamentals Of Local Business Tax 56:36
17-10 Fundamentals Of Local Business Tax-Drills 31:29
17-11 Fundamentals Of Local Business Tax-Drills 5-9 26:21
Total Time 06:41:21

18 Preferential Taxation
18-01 Senior Citizen & Pwd 44:51
18-02 Barangay Microbusiness Enterprise Law 30:30
18-03
18-04 Double
Board ofTaxation Agreement
Investments - Registered Business Enterprises 44:28
Part 1
18-05 Board of Investments - Registered Business Enterprises 39:39
Part 2 37:52
18-06 Peza Rbes 51:42
18-07 Create Incentives Part 1 01:01:39
18-08 Create Incentives Part 2 43:15
Total Time 05:53:56
Topic # TOPICS Duration
1 Obligations
01-01 Obligations in General 11:45
01-02 Sources of Obligations 30:19
01-03 Kinds of Obligations Part I 36:31
01-04 Kinds of Obligations Part II 48:54
01-05 Nature and Effects and Remedies in Case of Breach 21:01
01-06 Specific Circumstances Affecting and Obligation 24:15
01-07 Payment or Performance 26:59
01-08 Special Forms of Payment 26:00
01-09 Loss or Impossibility 13:48
01-10 Condonation and Confusion 10:16
01-11 Compensation 18:02
01-12 Novation 12:53
Total Time 04:40:43

2 Contracts
02-01 Contracts in General 09:12
02-02 Essential Elements of a Contract-Consent of the Contracting Parties 34:13
02-03 Essential Elements-Object and Cause 13:29
02-04 Forms od Contracts 13:12
02-05 Reformation of Instruments 03:57
02-06 Fundamental Characteristics of a Contract 38:54
02-07 Classification of Contracts 14:37
02-08 Interpretation of Contracts 12:00
02-09 Deffective Contracts 58:32
Total Time 03:18:06

3 Sales
03-01 Sales in General 23:45
03-02 Elements of a Contract of Sale 32:43
03-03 Perfection of a Contract of Sale 18:02
03-04 Recto Law, Maceda Law and Condominiums 28:49
03-05 Obligations of the Vendor Part I 30:55
03-06 Obligations of the Vendor Part II 27:59
03-07 Rights of an Unpaid Seller 22:27
03-08 Rules on Double Sale 12:30
03-09 Obligations of the Vendee 14:26
03-10 Conventional Redemption 23:04
03-11 Legal Redemption 17:32
03-12 H1 Conditions and Warranties Part 1 27:39
03-13 H2 Conditions and Warranties Part 2 14:32
Total Time 04:54:23
4 Credit Transactions
04-01 Credit Transactions Similarities 15:57
04-02 Pledge 35:54
04-03 Mortgages 20:15
04-04 Differences 09:04
Total Time 01:21:10

5 Anti-Bouncing Checks Law

05-01 Anti-Bouncing Checks Law 13:50
Total Time 00:13:50

6 Consumer Protection Act and Lemon Law

06-01 Declaration of Policy, Construction and Definition of Terms 17:32
06-02 Protection Against Deceptive, Unfair and Unconscionable Sales or
Practices 17:18
06-03 Labeling and Fair Packaging Part 1 18:29
06-04 Labeling and Fair Packaging Part 2 11:22
06-05 Consumer Product and Service Warranty 12:27
06-06 Price Tag Requirement 03:28
06-07 Lemon Law 20:30
Total Time 01:41:06

7 Financial Rehabilitation and Insolvency Act

07-01 Financial Rehabilitation and Insolvency Act in General 13:34
07-02 Suspension of Payments 08:45
07-03 Rehabilitation Part 1 15:10
07-04 Rehabilitation Part 2 13:52
07-05 Pre-Negotiated Rehabilitation 04:18
07-06 Liquidation Part 1 15:17
07-07 Liquidation Part 2 09:47
Total Time 01:20:43

8 Philippine Competition Act

08-01 Philippine Competition Act Part 1 37:00
08-02 Philippine Competition Act Part 2 19:55
Total Time 00:56:55

9 Government Procurement Law

09-01 Government Procurement Act Part 1 20:57
09-02 Government Procurement Act Part 2 15:14
09-03 Government Procurement Act Part 3 29:02
09-04 Government Procurement Act Part 4 22:59
Total Time 01:28:12

10 Partnership
 10-01 Partnerships in General 19:40
10-02 Kinds of Partnerships and Partners 14:29
10-03 Obligations of Partners to the Partnership and to Partner 18:49
10-04 Obligations of Partners to Third Parties 19:29
10-05 Rights of a Partner 26:11
10-06 Dissolution and Winding-Up 22:15
10-07 Limited Partnership 19:53
Total Time 02:20:46

11 Corporations and Securities Regulation Code

11-01 A Definition and Attributes 19:39
11-02 Classes of Corporation 12:07
11-03 Organization and Incorporation 30:51
11-04 BOD-Qualifications and Disqualifications 12:49
11-05 BOD-Election and Vacancies 14:38
11-06 BOD-Duty of Loyalty 17:18
11-07 Committees 15:46
11-08 Corporate Officers 11:15
11-09 Shares of Stock 31:22
11-10 Rights of a Stockholder 31:12
11-11 By-Laws 06:28
11-12 Meetings 05:12
11-13 Reorganization-Merger and Consolidation 08:17
11-14 Non-Stock Corporations 12:12
11-15 Close Corporations 07:00
11-16 One Person Corporation 15:38
11-17 Foreign Corporations 21:19
11-18 Dissolution and Liquidation 18:14
11-19 Securities Regulation Code (SRC)- in General 11:08
11-20 SRC: Registration and Reportorial Requirements 24:17
11-21 SRC: Insider Trading and other Fruadalent Practices 24:00
11-22 SRC: Mandatory Tender Offer 11:34
Total Time 06:02:16

12 Insurance
12-01 Concept, Elements, Characteristics and Classes of Insurance 37:47
12-02 Insurable Interest 34:42
12-03 Perfection and Rescission 19:02
12-04 Claims Settlement and Subrogation 10:46
Total Time 01:42:17

13 Cooperatives
13-01 Cooperatives-Definition and Principles 11:54
13-02 Organization, Registration and Reorganization 22:15
13-03 Types of Cooperative 21:51
 13-04 Membership 09:33
13-05 General Assembly 15:56
13-06 Directors, Officers and Committe Members 29:13
13-07 Reports, Tax Exemptions and Priveleges 20:46
13-08 Capital, Property and Funds 14:15
13-09 Audit, Inquiry and Members_Right to Examine 08:14
13-10 Net Surplus and Distribution 20:59
13-11 Dissolution and Liquidation 13:27
Total Time 03:08:23

14 Banking Laws
14-03 PDIC Act 27:26
14-04 AMLA Part 1 34:20
14-05 AMLA Part 2 32:45
14-06 Amendments to AMLA 12:01
14-07 Bank Secrecy Law 29:34
14-08 Truth in Lending Act 17:22
Total Time 02:33:28

15 Intellectual Property Law

15-01 Trademarks I 33:28
15-02 Tradenarks II 29:03
15-03 Copyright I 36:48
15-04 Copyright II 31:41
15-05 Patent I 22:20
15-06 Patent II 17:16
Total Time 02:50:36

16 Data Privacy Act

16-01 Data Privacy Act: Definition of Terms, Scope and Applicability and the
22:28
National Privacy Commission
16-02 Data Privacy Act: Processing of Personal Information 31:52
16-03 Data Privacy Act: Rights of a Data Subject 26:17
16-04 Data Privacy Act: Security of Sensitive Personal Information in
16:50
Government
Total Time 01:37:27

17 E-Commerce Act
17-01 E-Commerce Act: Objectives, Applicability and Definition of Terms 13:39
17-02 E-Commerce Act: Legal Recognition of Electronic Data Messages,
Document and Signatures 21:13

17-03 E-Commerce Act Part: Communication of Electronic Data Messages or 29:27

Documents
17-04 E-Commerce Act Part: Electronic Transactions in Government 13:24
Total Time 01:17:43
18 Ease of Doing Business Act
18-01 Ease of Doing Business Act 22:35
Total Time 00:22:35

19 Labor Law
19-01 Coverage and Night Shift Differential and Overtime Pay 31:28
19-02 Weekly Rest Periods and Holiday Pay 36:57
19-03 Leaves, Wages and 13th Month Pay 29:17
Total Time 01:37:42

20 Social Security law

20-01 Declaration of Policy and Coverage 20:35
20-02 Sem of Contingency, Credited Years of Service and Average Monthly
23:22
Salary Credit
20-03 Monthly Pension and Retirement Benefits 18:32
20-04 Death, Disability and Funeral Benefits 23:16
20-05 Sickness and Maternity Leave Benefits 24:27
20-06 Other Rules on Benefits and Contributions 15:58
20-07 Remittance of Contibutions and Employment Records 17:06
20-08 Penal Clauses 09:11
Total Time 02:32:27
Status
#REF!
TOPICS
1 Basic Considerations in MAS
01-01 Basic Consideration in Management Services
01-02 Distinction among Management Accounting, Cost Accounting and Financial
Accounting
01-03 Roles and Activities of Controller and Treasurer
01-04 International Certifications in Management Accounting
01-05 Global Trends in Management Accounting
01-06 Drills 1 to 25
01-07 Drills 26 to 50
Total Time

2 Variable and Absorption Costing

02-01 Variable and Absorption Costing
02-02 Distinction Between Product Cost and Period Cost
02-03 Inventory Costs Between Variable Costing and Absorbtion Costing
02-04 Nature and Treatment of Fixed Factory Overhead Costs
02-05 Reconciliation of Operating Income Under Variable Costing and Absorption
Costing
02-06 Drills 1 to 22
02-07 Drills 23 to 44
02-08 Illustration 1 to 3
02-09 Illustration 4 to 12
Total Time

3 CVP-BEP
03-01 CVP-BEP Analysis
03-02 Uses Assumptions and Limitations of CVP Analysis
03-03 Factors Affecting Profit
03-04 Breakeven Poin in Unit Sales and Peso Sales
03-05 Required Selling Price, Unit Sales and Peso Sales to Achieve a Target Profit
03-06 Sensitivity Analysis
03-07 Indifference Point in Unit Sales and Peso Sales
03-08 Use of Sales Mix in Multi-Product Companies
03-09 Concepts of Margin of Safety and Degree of Operating Leverage
03-10 Different Scenarios Using CVP Analysis (Indifference Point, Step Fixed, Multiple
Drivers
03-11 Drills 1 to 29
03-12 Drills 30-59
Total Time

4 Financial Statement Analysis

04-01 Financial Statement Analysis
04-02 Vertical Analysis (Common-size Financial Statements)
04-03 Horizontal Analysis (Trend Percentages and Index Analysis)
04-04 Cash Flow Analysis (Interpretation of Cash Flows including Free Cash Flow
Concept)
04-05 Gross Profit Analysis (Price, Cost and Volume Factors)
04-06 Financial Ratios
04-07 Financial Forecasting using Additional Funds Needed (AFN)
04-08 Drills 1-30
04-09 Drills 31-59
Total Time

5 Budgeting
05-01 Definition and Coverage of the Budgeting Process
05-02 Master Budget and It's Components (Operatinng and Financial Budgets)
05-03 Types of Budgets (Static, Flexible, Zero-based, Continuous)
05-04 Drills 1 to 50
05-05 Drills 51 to 68
Total Time

6 Standard Cost Variance Analysis

06-01 Standard Cost Variance Analysis
06-02 Journal Entries
06-03 Direct Material Variance (Quantity, Price Usage, Purchase Price, Mix and Yield)

06-04 Financial Planning and Budgets (Budget Variance Analysis-Static and Flexible)
06-05 Illustration 1
06-06 Illustration 2
06-07 Illustration 3
06-08 Illustration 4
06-09 Drill 1 to 29
06-10 Drill 30 to 54
Total Time

7 Performance Evaluation
07-01 Performance Evaluation
07-02 Controllable and Non-controllable Cost, Direct and Common Costs
07-03 Type of Responsibility Centers (Cost, Revenue, Profit and Investment Centers)

07-04 Performance Margin (Manager vs. Segment Performance), Return of

Investment (ROI), Residual Income and Economic Value Added (EVA)
07-05 Rational and Need for Transfer Price
07-06 Nature and Perspective of Balanced Scorecard
07-07 Financial and Non-financial Performance Measures
07-08 Financial Performance Measures
07-09 Drills 1 to 25
07-10 Drills 26 to 60
07-11 Drills 61 to End
07-12 Strategic Anaysis of Operating Income: Comprehensive Illustration
Total Time

8 Pricing
08-01 Pricing Decisions
08-02 Time Horizon and Pricing Decisions
08-03 Cost Based Pricing
08-04 Alternative Cost-Plus Methods
08-05 Target Pricing
08-06 Value Chain and the Product's Life Cycle
08-07 Demand, Supply and Market Equilibrium
08-08 Summary Effects of Disequilibrium
08-09 Drills 1 to 25
08-10 Drills 26 to 56
Total Time

9 Relevant Costing
09-01 Relevant Costing
09-02 Approaches in Analyzing Alternatives in Non-routing Decisions (Total and
Differential)
09-03 Types of Decisions
09-04 Illustration
09-05 Keep or Drop Decision add a Product Line
09-06 Sell-as-is or Process Further
09-07 Optimizing Scarce Resources
09-08 Economics vs. Accounting Concepts of Marginal Revenue and Marginal Costs
09-09 Drills 1 to 32
09-10 Topic 9 Drills 33 to 45
09-11 Drills 46 to 65
Total Time

10 Qualitatvie Techniques
10-01 Qualitatvie Techniques
10-02 Splitting Mixed Cost And Cost Prediction Techniques
10-03 Probability Analysis (Expected Value Concept)
10-04 Decision Tree Diagram
10-05 Linear Programming (Graphic Method; Algebraic Method)
10-06 Drills 1 to 35
10-07 Drills 36 to 49
10-08 Drills 50 to 68
Total Time

11 Financial Markets
11-01 Financial Markets
11-02 Money Markets
11-03 Fixed Income Market
11-04 Stock Market
11-05 Drills 1 to 30
11-06 Drills 31 to 69
Total Time

12 Working Capital Management

12-01 Working Capital Management
12-02 Cash and Marketable Securities Management
12-03 Receivables Management
12-04 Inventory Management
12-05 Drills 1 to 30
12-06 Drills 31 to 53
Total Time

13 Short-Term Financing
13-01 Short-Term Financing
13-02 Sources of Short-Term Funds- Unsecured
13-03 Sources of Short-Term Funds- Secured
13-04 Drills 1-35
13-05 Drills 36-40
13-06 Drills 41-44
13-07 Drills 45-60
Total Time

14 Long-Term Financing
14-01 Long-Term Financing
14-02 Sources of Intermediate and Long-Term Financing
14-03 Cost of Capital: Debt Financing
14-04 Cost of Capital: Equity Financing
14-05 Weighted Average Cost of Capital (WACC)
14-06 Drills 1 to 49
14-07 Drills 50 to 61
14-08 Drills 62 to 75
Total Time

15 Capital Budgeting
15-01 Capital Budgeting
15-02 capital Investment Decision Factors
15-03 Non-discounted Capital Budgeting Techniques
15-04 Discounted Capital Budgeting Techniques Part 1
15-05 Discounted Capital Budgeting Techniques Part 2
15-06 Project Screening, Project Ranking and Capital Rationing
15-07 Sensitivity Analysis
15-08 Drills 1 to 35
15-09 Drills 36 to 45
15-10 Drills 46 to 55
Total Time

16 Risk and Leverage

16-01 Risk and Leverage
16-02 Measures of Risks (Coefficient of Variation and standard Deviation)
16-03 Degree of Operating, Financial and Total Leverage
16-04 Drills 1 to 39
Total Time

17 Economics
17-01 Economics
17-02 Microeconomics Part 1
17-03 Microeconomics Part 2
17-04 Macroeconomics Part 1
17-05 Macroeconomics Part 2
17-06 Drills 1 to 40
17-07 Drills 41 to 77
Total Time
Duration Status

22:02
12:49
57:27
34:52
26:02
20:24
13:46
03:07:22

07:18
03:15
35:15
09:21
04:44
12:22
19:15
25:43
15:46
02:12:59

10:37
09:18
09:21
27:08
06:59
13:13
09:56
12:41
22:57
09:49
20:31
42:12
03:24:42
 05:30
04:22
06:59
14:31
11:57
52:48
08:04
38:49
52:21
03:15:21

36:37
15:01
23:39
38:34
40:36
02:34:27

46:41
14:55
21:37

10:19
13:22
17:11
30:36
08:08
42:13
33:04
03:58:06

27:05
05:02
06:52

25:22
 19:06
26:20
14:13
33:55
35:08
41:16
33:45
43:26
05:11:30

16:46
27:58
06:38
05:09
16:22
14:59
24:49
07:11
20:49
23:41
02:44:22

10:58
24:35
17:37
09:02
10:46
4:55
19:38
4:35
19:09
39:48
54:28
03:35:31

07:39
53:03
16:30
 09:16
08:27
41:07
20:01
30:02
03:06:05

37:26
09:11
15:27
37:52
18:26
29:48
02:28:10

19:40
57:19
42:04
41:42
34:14
31:23
03:43:22

18:12
46:30
10:47
53:42
14:10
05:50
26:51
02:56:02

24:25
49:12
57:35
01:00:54
17:36
40:48
27:29
 48:36
05:26:35

14:07
52:38
25:44
42:57
20:54
11:15
17:53
34:13
31:02
38:14
04:48:57

01:04:24
38:33
12:06
47:32
02:42:35

26:07
40:26
30:33
46:21
01:19:15
22:34
25:47
04:31:03
 TOPICS Duration
FAR01- Introduction to Accountancy Profession & Preface to PFRS
01-01 Definition of Accounting 35:54
01-02 Accountancy Law and Accountancy Fields 21:23
01-03 PFRS (Definition, Scope & Structure) 18:06
01-04 Standard Setting 26:33
01-06 Discussion Exercises 18:13
Total Time 02:00:09

FAR02- Conceptual Framework for Financial Reporting

02-01 Purpose and Authoritative Status 19:52
02-02 Underlying Assumptions 15:56
02-03 Chapter 1 of Conceptual Framework 26:31
02-04 Chapter 2 (Fundamental Qualitative Characteristics) 33:38
02-05 Chapter 2 (Enhancing Qualitative Characteristics) 14:59
02-06 Chapter 3 of Conceptual Framework 08:29
02-07 Chapter 4 of Conceptual Framework 33:41
02-08 Chapter 5 of Conceptual Framework 12:20
02-09 Chapter 6 & 7 of Conceptual Framework 23:47
02-10 Chapter 8 of Conceptual Framework 11:34
02-11 Straight Problems (Exercise 1 and 2) 17:43
02-12 Multiple Choice Theories 29:27
Total Time 04:34:53

FAR03- Cash and Cash Equivalents

03-01 Cash and Cash Equivalents (Part 1) 39:43
03-02 Cash and Cash Equivalents (Part 2) 34:32
03-03 Cash and Cash Equivalents (Part 3) 37:27
03-04 Exercise 1 20:54
03-05 Bank Reconciliation 24:40
03-06 Exercise 2 19:56
03-07 Proof of Cash 32:40
03-08 Exercise 3 27:44
03-09 Exercise 4 27:46
03-10 Multiple Choice (Theories) 11:01
Total Time 06:20:54

FAR04- Receivables
04-01 Receivables in General 21:05
04-02 Trade AR (Part 1) 37:40
04-03 Trade AR (Part 2) 25:01
04-04 Accounting for Bad Debts 22:28
04-05 Notes Receivable 41:38
04-06 Loans Receivable 11:28
04-07 Impairment of Loans 11:07
04-08 Receivable Financing (Pledge and Assignment) 26:17
04-09 Receivable Financing (Factoring and Discounting) 25:02
04-10 Multiple Choice (Theories) 13:57
04-11 Exercise 1 08:11
04-12 Exercise 2 Part 1 09:36
04-13 Exercise 2 Part 2 07:37
04-14 Exercise 3 19:58
04-15 Exercise 4 14:24
04-16 Exercise 5 16:51
04-17 Exercise 6 08:15
04-18 Exercise 7 37:02
04-19 Exercise 8 Part 1 27:11
04-20 Exercise 8 Part 2 23:27
04-21 Exercise 9 18:54
04-22 Exercise 10 12:08
04-23 Exercise 11 12:02
Total Time 07:31:19

FAR05- Inventories
05-01 BASIC CONCEPTS 20:26
05-02 RECOGNITION PART I 26:50
05-03 RECOGNITION PART II 11:38
05-04 INITIAL MEASUREMENT PART I 20:24
05-05 INITIAL MEASUREMENT PART II 17:35
05-06 ACCOUNTING FOR INVENTORIES 16:50
05-07 Purchase Commitments 06:42
05-08 Subsequent Measurement (Cost Formulas) 22:08
05-09 Subsequent Measurement (LCNRV) 19:13
05-10 Inventory Estimation (Basic Concepts) 11:50
05-11 Inventory Estimation (Gross Profit Method) 11:51
05-12 Inventory Estimation (Retail Inventory Method) 27:58
05-13 Exercise 1 24:29
05-14 Exercise 2 35:57
05-15 Exercise 3 13:20
05-16 Exercise 4 11:25
05-17 Exercise 5 Part 1 19:14
05-18 Exercise 5 Part 2 15:15
05-19 Exercise 6 14:03
05-20 Exercise 7 12:48
05-21 Exercise 8 06:31
05-22 Exercise 9 12:51
05-23 Exercise 10 18:23
05-24 Multiple Choice (Theories) 15:45
Total Time 06:53:26

FAR06- Biological Assets

06-01 Scope and Definition of Terms 29:37
06-02 Recognition and Measurement 14:33
06-03 Gains and Losses 17:01
06-04 Presentation and Disclosure 03:25
06-05 Exercise 1 16:31
06-06 Exercise 2 06:42
06-07 Exercise 3 04:46
06-08 Exercise 4 22:48
06-09 Exercise 5 05:50
06-10 Exercise 6 12:43
06-11 Multiple Choice (Theories) 05:21
Total Time 02:19:17

FAR07- Property, Plant & Equipment (Part 1)

07-01 Definition, Scope and Recognition 28:00
07-02 Initial Measurement (Part 1) 31:53
07-03 Initial Measurement (Part 2) 39:06
07-04 Cost of Land 22:27
07-05 Cost of Building 14:51
07-06 Cost of Equipment 05:19
07-07 Exercise 1 13:11
07-08 Exercise 2 16:43
07-09 Exercise 3 12:03
07-10 Exercise 4 05:03
07-11 Exercise 5 25:39
07-12 Exercise 6 06:53
07-13 Multiple Choice (Theories) 08:31
Total Time 03:49:39

FAR08- Property, Plant & Equipment (Part 2)

08-01 Change in Accounting Estimate 08:48
08-02 Concept of Depreciation 19:51
08-03 Depreciation Methods (Part 1) 22:13
08-04 Depreciation Methods (Part 2) 19:22
08-05 Derecognition 04:17
08-06 Revaluation Model (Part 1) 15:14
08-07 Revaluation Model (Part 2) 13:31
08-08 Subsequent Costs 10:28
08-09 Multiple Choice (Theories) 12:07
08-10 Exercise 1 08:12
08-11 Exercise 2 20:41
08-12 Exercise 3 14:53
08-13 Exercise 4 07:15
08-14 Exercise 5 20:26
08-15 Exercise 6 21:26
08-16 Exercise 7 11:53
08-17 Exercise 8 08:41
08-18 Exercise 9 11:47
08-19 Exercise 10 12:39
Total Time 04:23:24

FAR09- Government Grants

09-01 Definition, Scope and Recognition 22:16

09-02 Measurement, Accounting & Presentation of Government Grants 18:29

09-03 Repayments of Grants 16:42
09-04 Multiple Choice 09:53
09-05 Exercise 1 31:43
09-06 Exercise 2 08:13
09-07 Exercise 3 18:59
Total Time 02:06:15

FAR10- Borrowing Costs

10-01 Basic Concepts and Recognition 32:10
10-02 Accounting for Borrowing Costs - Specific Borrowing 08:36
10-03 Accounting for Borrowing Costs - General Borrowing 08:09
10-04 Accounting for Borrowing Costs - Mixed Borrowing 06:21
10-05 Multiple Choice 07:41
10-06 Exercise 1 08:20
10-07 Exercise 2 10:49
10-08 Exercise 3 19:24
10-09 Exercise 4 11:28
Total Time 01:51:30

FAR11- Depletion of Mineral Resources

11-01 Exploration and Evaluation of Assets 26:43
11-02 Cost of Wasting Assets 20:53
11-03 Depletion 14:52
11-04 Accounting for Shutdown 09:58
11-05 Wasting Asset Doctrine 16:01
11-06 Multiple Choice (Theories) 08:50
11-07 Exercise 1 07:32
11-08 Exercise 2 16:51
11-09 Exercise 3 13:44
11-10 Exercise 4 11:21
11-11 Exercise 5 04:29
Total Time 02:27:00

FAR12- Intangible Assets

12-01 Definition and Scope 22:53
12-02 Initial Measurement Part 1 13:22
12-03 Initial Measurement Part 2 31: 52
12-04 Subsequent Measurements & Amortization 18:49
12-05 Other Accounting Issues 6:41
12-06 Major Categories Part 1 17:31
12-07 Major Categories Part 2 28:00
12-08 Multiple Choice Theories 9:43
12-09 Exercise 1 14:37
12-10 Exercise 2 08:43
12-11 Exercise 3 05:06
12-12 Exercise 4 18:02
12-13 Exercise 5 06:43
12-14 Exercise 6 14:29
12-15 Exercise 7 08:15
Total Time 03:44:46

FAR13- Impairment of Assets

13-01 Basic Concepts and Scope of PAS 36 13:09
13-02 Identification of Impaired Asset 13:29
13-03 Measurement of Recoverable Amount 16:44
13-04 Recognition of impairment 11:37
13-05 Reversal of Impairment Loss 10:52
13-06 Multiple Choice (Theories) 05:12
13-07 Exercise 1 12:27
13-08 Exercise 2 07:47
13-09 Exercise 3 06:54
13-10 Exercise 4 17:29
13-11 Exercise 5 13:17
Total Time 02:08:57
FAR14- Investment in Equity Securities
14-01 Basic Concepts 07:48
14-02 Classification, Measurement and Presentation 18:08
14-03 Sale of Investment 06:32

14-04 Accounting for Share Splits, Special Assessments & Stock Rights 22:27
14-05 Disposal of Investment 11:29
14-06 Accounting for Dividends 23:13

14-07 Accounting for Share Splits, Special Assessment and Stock Rights 19:37
14-08 Reclassifications and Impairment 03:48
14-09 Exercise 1 08:07
14-10 Exercise 2 09:26
14-11 Exercise 3 20:55
14-12 Exercise 4 19:39
14-13 Exercise 5 07:35
14-14 Multiple Choice (Theories) 09:39
Total Time 03:22:08

FAR15- Investment in Associates

15-01 Basic Concepts 10:30
15-02 Measurement 21:36
15-03 Investee with Heavy Losses 5:39
15-04 Intercompany Transactions 14:02
15-05 Changes In Ownership Percentage 30:47
15-06 Presentation And Reporting 04:09
15-07 Straight Problems (Exercise 1) 24:03
15-08 Straight Problems (Exercise 2) 09:48
15-09 Straight Problems (Exercise 3) 08:49
15-10 Straight Problems (Exercise 4) 18:40
15-11 Straight Problems (Exercise 5) 6:21
15-12 Straight Problems (Exercise 6) 12:21
15-13 Multiple Choice (Theories) 11:17
Total Time 02:58:02

FAR16- Investment in Debt Securities

16-01 Basic Concepts 18:26
16-02 Classification, Measurement & Presentation 24:27
16-03 Dispossal of Investments 05:52
16-04 Reclassification 05:58
16-05 Impairment and Reversal of Impairment 09:58
16-06 Exercise 1 13:17
16-07 Exercise 2 22:56
16-08 Exercise 3 13:16
16-09 Exercise 4 10:44
16-10 Exercise 5 17:55
16-11 Multiple Choice (Theories) 09:30
Total Time 02:32:19

FAR17- Investment Properties

17-01 Basic Concepts 7:16
17-02 Other Classification Issues 11:03
17-03 Initial Measurement 11:50
17-04 Subsequent Measurement 1:47
17-05 Transfer 9:31
17-06 Exercise 1 13:20
17-07 Exercise 2 16:07
17-08 Exercise 3 12:23
17-09 Exercise 4 09:38
17-10 Exercise 5 10:35
17-11 Exercise 6 05:49
17-12 Multiple Choice (Theories) 09:53
Total Time 01:59:12

FAR18- Funds and Other Investment

18-01 Cash Surrender Value 10:30
18-02 Bond Sinking FUnd 09:00
18-03 Other Long Term Investment 05:31
18-04 Exercise 1 14:07
18-05 Exercise 2 04:23
18-06 Exercise 3 10:35
18-07 Exercise 4 06:37
18-08 Multiple Choice (Theories) 05:58
Total Time 01:06:41

FAR19 NOT APPLICABLE

FAR20- Current Liabilities

20-01 Basic Concepts and Measurement 23.59
20-02 FS Presentation 24.46
20-03 Specific Current Liabilities Part I 25:11
20-04 Specific Current Liabilities Part II 10:42
20-05 Exercise 1 28:52
20-06 Exercise 2 09:12
20-07 Exercise 3 07:45
20-08 Exercise 4 & 5 13:22
20-09 Exercise 6 & 7 24:15
20-10 Exercise 8 & 9 12:32
20-11 Multiple Choice(Theories) 08:24
Total Time 03:09:00

FAR21 Notes Payable

21-01 Notes Payable 20:33
21-02 Debt Restructuiring Part I 16:36
21-03 Debt Restructuiring Part II 05:43
21-04 Loans Payable 05:33
21-05 Multiple Choice(Therories) 06:36
21-06 Exercise 1 11:57
21-07 Exercise 2 25:59
21-08 Exercise 3 14:31
21-09 Exercise 4 07:03
21-10 Exercise 5 08:14
21-11 Exercise 6 07:31
21-12 Exercise 7 08:53
Total Time 02:37:10

FAR22 - Bonds Payable

22-01 Exercise 1 07:25
22-02 Exercise 2 11:30
22-03 Exercise 3 13:00
22-04 Exercise 4 19:48
22-05 Exercise 5 09:33
22-06 Exercise 6 26:11
22-07 Basic Concepts 25:16
22-08 Classification and Measurement 14:29
22-09 Retirement of Bonds 07:54
22-10 MULTIPLE CHOICE THEORIES 13:38
Total Time 02:28:44

FAR23 Compound Financial Instruments

23-01 Basic Concepts 09:17
23-02 Bonds with Share Warrants 13:50
23-03 Convertible Bonds 10:56
23-04 Exercise 1 13:59
23-05 Exercise 2 30:14
23-06 MULTIPLE CHOICE THEORIES 05:44
Total Time 01:24:00

FAR24 Provisions
24-01 Definition and Recognition 17:08
24-02 Measurement 19:05
24-03 Recording and Common Types of Provisions 15:16
24-04 Specific Provisions (Part 1) 13:26
24-05 Specific Provisions (Part 2) 07:39
24-06 Exercise 1 21:58
24-07 Exercise 2 15:38
24-08 Exercise 3 09:05
24-09 Exercise 4 06:08
24-10 Exercise 5 05:16
24-11 Exercise 6 06:35
24-12 Exercise 7 21:41
24-13 MULTIPLE CHOICE THEORIES 13:51
Total Time 02:52:46

FAR25 Employee Benefits

25-01 Sort-Term Employee Benefits 31:14
25-02 Post-Employment Benefits (Defined Contribution Plan) 24:48
25-03 Post-Employment Benefits (Defined Benefit Plan) 48:13
25-04 Termination and other Long-term Benefits 6:37
25-05 Exercise 1 16:15
25-06 Exercise 2 20:31
25-07 Exercise 3 08:20
25-08 Exercise 4 16:56
25-09 Exercise 5 09:31
25-10 Exercise 6 23:57
25-11 Exercise 7 18:37
25-12 Exercise 8 04:14
25-13 Multiple Choice (Theories) 13:24
Total Time 04:02:19

FAR26 Income Taxes

26-01 Basic Concepts and Accounting for Defered Taxes 43:20
26-02 computation of Tax Expense 15:41
26-03 Initial Recognition of DTA and DTL 8:30
26-04 Tax Allocation and Presentation 8:44
26-05 Exercise 1 07:29
26-06 Exercise 2 11:39
26-07 Exercise 3 23:39
26-08 Exercise 4 04:55
26-09 Exercise 5 12:00
26-10 Exercise 6 20:01
26-11 Exercise 7 10:47
26-12 Multiple Choice (Theories) 10:10
Total Time 02:46:45

FAR27 Leases
27-01 Basic Concepts 21:20
27-02 Accounting for Leases: Lessee (Part 1) 26:05
27-03 Accounting for Leases: Lessee (Part 2) 24:14
27-04 Accounting for Leases: Lessor 20:18
27-05 operating leases 15:05
27-06 sale and leaseback 14:02
27-07 Exercise 1 22:09
27-08 Exercise 2 25:50
27-09 Exercise 3 9:14
27-10 Exercise 4 16:58
27-11 Exercise 5 23:00
27-12 Exercise 6 8:01
27-13 Exercise 7 16:18
27-14 Exercise 8 10:22
27-15 Exercise 9 22:43
27-16 Exercise 10 24:05
27-17 Exercise 11 7:53
27-18 Multiple Choice (Theories) 19:22
Total Time 05:26:59

FAR28 Shareholders' Equity (Part 1)

28-00 shareholder's equity 37:35
28-01 Components of Shareholders' Equity 37:56
28-02 Issuance, Subscription and Retirement Part I 27:31
28-03 Issuance, Subscription and Retirement Part II 16:37
28-04 Treasury Shares Part I 14:58
28-05 Treasury Shares Part II 17:17
28-06 Other equity Instruments 21:38
28-07 Donation 5:21
28-08 Exercise 1 25:32
28-09 Exercise 2 20:01
28-10 Exercise 3 43:58
28-11 Exercise 4 06:39
28-12 Exercise 5 11:04
28-13 Exercise 6 48:37
28-14 Exercise 7 07:59
28-15 Exercise 8 6:31
28-16 Multiple Choice (Theories) 7:44
Total Time 06:10:51

FAR29 Shareholders' Equity (Part 2)

29-01 Retained Earnings (Basic Concepts) 18:37
29-02 Retained Earnings (Dividends Part 1) 27:07
29-03 Retained Earnings (Dividends Part 2) 11:57
29-04 Recapitalization 9:12
29-05 Quasi Reorganization 5:31
29-06 Exercise 1 05:53
29-07 Exercise 2 05:52
29-08 Exercise 3 16:42
29-09 Exercise 4 10:32
29-10 Exercise 5 14:30
29-11 Exercise 6 21:25
29-12 Exercise 7 09:46
29-13 Exercise 8 13:03
29-14 Exercise 9 35:44
29-15 Exercise 10 11:45
29-16 Exercise 11 10:14
29-17 MULTIPLE CHOICE (Theories) 12:32
Total Time 04:00:22

FAR30 Share-based Payments

30-01 Basic Concepts & Recognition 18:19
30-02 Equity-Settled Share-based Payments 25:47
30-03 Accounting for Modifications 6:59
30-04 Acceleration of Vesting 7:00
30-05 Cash-settled Share-based Payments 6:14
30-06 Choice Between ES and CS 5:31
30-07 Exercise 1 9:37
30-08 Exercise 2 19:31
30-09 Exercise 3 14:01
30-10 Exercise 4 9:59
30-11 Exercise 5 9:43
30-12 Exercise 6 13:38
30-13 Exercise 7 19:55
30-14 Exercise 8 19:30
30-15 Exercise 9 19:30
30-16 Multiple Choice (Theories) 10:36
Total Time 03:35:50

FAR31 Book value per share

31-01 Book Value Per Share Lecture 27:03
31-02 Exercise 1 26:45
31-03 Exercise 2 9:31
31-04 Exercise 3 7:19
31-05 Exercise 4 9:16
31-06 Multiple Choice (Theories) 4:38
Total Time 01:24:32

FAR32 Earnings per share

32-01 Basic Concepts 9:31
32-02 Basic EPS 22:21
32-03 Diluted EPS 24:32
32-04 Multiple Potential Ordinary Shares 9:57
32-05 Presentation and Disclosure 4:26
32-06 Exercise 1 07:36
32-07 Exercise 2 13:34
32-08 Exercise 3 12:00
32-09 Exercise 4 4:59
32-10 Exercise 5 10:55
32-11 Exercise 6 4:18
32-12 Exercise 7 33:47
32-13 Exercise 8 07:50
32-14 Exercise 9 07:01
32-15 Exercise 10 11:37
32-16 Multiple Choice (Theories) 8:47
Total Time 03:13:11

FAR33 Financial Statements (Part 1)

33-01 Basic Concepts & Headings and Titles 20:37
33-02 General Features 34:19
33-03 The Complete Set of Financial Statement 11:00
33-04 Statement of Financial Position 28:03
33-05 Exercise 1 12:33
33-06 Exercise 2 31:07
33-07 Exercise 3 08:14
33-08 Multiple Choice (Theories) 11:36
Total Time 02:37:29

FAR34 Financial Statements (Part 2)

34-01 Statement of Comprehensive Income (Part I) 19:41
34-02 Statement of Comprehensive Income (Part II) 20:53
34-03 Statement of Changes in Equity 7:25
34-04 Notes to Financial Statements 10:05
34-05 Exercise 1 14:35
34-06 Exercise 2 08:17
34-07 Exercise 3 14:18
34-08 Exercise 4 06:02
34-09 Exercise 5 4:37
34-10 Multiple Choice (Theories) 12:49
Total Time 01:56:49

FAR35 Statement of Cash Flows

35-01 Basic Concepts and Classification of Cash Flows 24:37
35-02 Presentation 18:27
35-03 Exercise 1 10:37
35-04 Exercise 2 21:32
35-05 Exercise 3 6:21
35-06 Exercise 4 7:16
35-07 Multiple Choice (Theories) 8:44
Total Time 01:37:34

NOT APPLICABLE

FAR37 Operating Segments

37-01 Basic Concepts 14:08
37-02 Reportable Segments 20:56
37-03 Presentation and Disclosure 09:49
37-04 Exercise 1 09:38
37-05 Exercise 2 08:22
37-06 Exercise 3 08:26
37-07 Exercise 4 06:23
37-08 Multiple Choice (Theories) 09:55
Total Time 01:27:37

FAR38 NCAHFS & Discontinued Operations

38-01 NCAHFS: Basic Concepts & Recognition 17:56
38-02 NCAHFS: Measurement & Presentation 14:27
38-03 Discontinued Operations 14:43
38-04 Exercise 1 14:18
38-05 Exercise 2 16:27
38-06 Exercise 3 11:42
38-07 Exercise 4 5:57
38-08 Multiple Choice (Theories) 12:28
Total Time 01:47:58

FAR39 Events after the Reporting Period

39-01 Basic Concepts & Types 20:46
39-02 Exercise 1 11:52
39-03 Multiple Choice (Theories) 6:08
Total Time 00:38:46

FAR40 Related Parties

40-01 Basic Concepts 18:12
40-02 Disclosures 11:45
40-03 Exercise 1 7:12
40-04 Multiple Choice (Theories) 8:58
Total Time 00:46:07

FAR41 Interim Reporting

41-01 Basic Concepts and Content of Interim Reports 26:12
41-02 Recognition and Measurement 7:37
41-03 Exercise 1 24:52
41-04 Exercise 2 and 3 11:19
41-05 Multiple Choice (Theories) 10:20
Total Time 01:20:20

FAR42 Accounting Changes and Error Correction

42-01 Accounting Changes 24:31
42-02 Error Correction 31:55
42-03 Exercise 1 29:12
42-04 Exercise 2 48:23
43-05 Exercises 52:21
42-06 Multiple Choice (Theories) 11:50
Total Time 02:06:40

FAR43 Cash to Accrual Basis

43-01 Basic Concepts 13:59
43-02 Relevant Formulas 39:52
43-03 Exercise 1 18:01
43-04 Exercise 2 09:01
43-05 Exercise 3 and 4 10:13
43-06 Exercise 5 21:08
43-07 Multiple Choice (Theories) 10:50
Total Time 02:03:04
FAR44 Accounting Process
44-01 Basic Concepts 14:57
44-02 Journalizing 11:03
44-03 Posting 12:10
44-04 Preparation of Trial Balance 13:36
44-05 Adjusting Entries 12:23
44-06 Preparation Of Worksheet 10:02
44-07 Closing Entries 4:15
44-08 Reversing Entries 9:37
44-09 Exercise 1 12:49
44-10 Exercise 2 8:48
44-11 Exercise 3 7:41
44-12 Multiple Choice (Theories) 14:13
Total Time 02:11:34

FAR45 SMEs
45-01 Basic Concepts 18:04
45-02 Full PFRS vs PFRS for SMEs vs PFRS for Small Entities 30:46
45-03 Exercise 1 10:46
45-04 Exercise 2 13:20
45-04 Exercise 3 10:04
45-06 Exercise 4 13:17
45-07 Exercise 5 5:10
45-08 Exercise 6 7:03
45-09 Exercise 7 4:47
45-10 Multiple Choice (Theories) 14:14
Total Time 02:07:31
Status
 TOPICS Duration

AFAR.01 Partnership Accounting Status

00-00 Introduction to AFAR 01:01:34
Total Time 01:01:34

01-01 Partnership Formation

01-01-01 Valuation of Contribution 37:30
01-01-02 Re-alignment of Capital 16:20
01-01-03 Partnership Books to be Used 08:44
01-01-04 Question 1 Discussion 25:02
01-01-05 Question 2 to 5 Discussion 22:21
01-01-06 Question 6 Inequity 13:07
Total Time 02:03:04

01-02 Partnership Operation

01-02-01 Allocation of Profit or Loss Concepts (Part 1) 27:24
01-02-02 Allocation of Profit or Loss Concepts (Part 2) 30:55
01-02-03 Periodic Adjustment of Capital 05:47
01-02-04 Question 1 Allocation of Profit or Loss 10:17
01-02-05 Question 2 Allocation of Profit 24:14
01-02-06 Question 3 Weighted Average Capital 11:22
01-02-07 Question 4 Bonus Base 07:24
01-02-08 Question 5 BIS- Expense vs Not an Expense 21:19
01-02-09 Question 6 Minimum Profit Share 25:28
01-02-10 Question 7 Order of Priority and Ending Capital 24:02
01-02-11 Question 8 Indifference Point 09:35
01-02-12 Question 9 With Tax Rate 08:07
Total Time 03:25:59

01-03 Partnership Dissolution

01-03-01 Dissolution Concepts 22:05
01-03-02 Questions 1 to 5 Admission of a New Partner 34:00
01-03-03 Question 6 Goodwill vs Bonus Method 11:01
01-03-04 Questions 7 to 8 Admission by Purchase and
Investment 10:50
01-03-05 Questions 9 to 12 Retirement of a Partner 33:23

01-03-06 Questions 13 to 15 Incorporation of a Partnership 11:51

01-03-07 Question 16 Death of a Partner 12:33
Total Time 02:15:48

01-04 Partnership Liquidation

01-04-01 Liquidation Concepts 31:38
01-04-02 Question 1Marshalling of Assets 14:17
01-04-03 Questions 2 to 4 Lumpsum Liquidation 13:35
01-04-04 Installment Liquidiation (CPP) 37:50
01-04-05 Installment Liquidation (PLS and SPS) 47:31
01-04-06 Question 9 Installment Liquidation 09:52
01-04-07 Question10 Installment and Lumpsum 34:04
Total Time 03:08:46

AFAR.02 Corporate Liquidation

02-01 Corporate Liquidation Introduction 18:21
02-02 Financial Reports 30:16
02-03 Percentage of Recovery 10:43
02-04 Question 1 to 3 Statement of Affairs 09:28
02-05 Questions 4 and 5 Statement of Affairs 46:03
02-06 Questions 6 and 7 Statement of Realization and
Liquidation 21:22
02-07 Question 8 to 10 Statement of Realization and
Liquidation 10:27
Total Time 02:26:40

AFAR.03 Revenue Recognition

01 Revenue from Contracts with Customers (PFRS 15)

03-01-01 Five Step Model Framework - Part 1 37:45
03-01-02 Five Step Model Framework - Part 2 31:40
03-01-03 FS Presentation, Contract Cost and Modification,
Expected Loss 22:16
03-01-04 Other Revenue Recognition Issues 38:05
03-01-05 Construction Contracts (PFRS 15) 20:42
03-01-06 Discussion of Drills (Q1 to Q7) 40:06 Replacement
03-01-07 Discussion of Drills (Q8 to Q14) 25:12 Replacement
03-01-08 Discussion of Drills (Q15 to Q18) 17:31 Replacement
03-01-09 Discussion of Drills (Q19 to Q21) 42:40 Replacement
03-01-10 Discussion of Drills (Q22 to Q31) 34:55 Replacement
03-01-11 Discussion of Drills (Q32 to Q40) 33:15 Replacement
03-01-12 Revenue Recognition in Actual Practice 06:28
Total Time 05:50:35

02 Appendix: Long-Term Construction Contracts & Franchise

Operations (PFRS for SMEs)
03-02-01 Revenue Recognition Concepts (SME) 23:59
03-02-02 Discussion of MCQs (Q1 to Q7) 16:25 Replacement
Total Time 00:51:24
03 Appendix: Franchise Operations & Installment Sales (Old US
GAAP)

03-03-01 Installment Sales Method Concepts (Old US GAAP) 18:34

03-03-02 Discussion of MCQs (Q13 to Q15) 27:14 Replacement
03-03-03 Franchise Accounting Concepts (Old US GAAP) 08:54
03-03-04 Discussion of MCQs (Q8 to Q12) 20:40 Replacement
03-03-05 Kwentuhan Session 09:07
Total Time 01:22:36

Total Time 08:04:35

AFAR.04 Decentralized Operation

04-01 Branch and Agency 13:02
04-02 Question 1 Discussion - Agency 09:52
04-03 Unique Account Titles 06:40
04-04 Question 2 HOBA General Procedures 20:34
04-05 Combined Financial Statement 07:01
04-06 Question 3 to Question 6 General Procedures and
Combined FS 51:12

04-07 Question 7 to Question 8 HOBA General Procedures 11:48

04-09 Question 9 to Question 12 Special Procedures -
Shipments Billed Above Cost 53:38
04-09 Question 13 to Question 14 In Transit Shipments 14:33
04-10 Question 15 to Question 16 Special Procedures 18:16
04-11 Interbranch Transfers 03:31
04-12 Question 17 to Question 18 Interbranch Transfers of
Merchandise 17:57
04-13 Reconciliation of Reciprocal Accounts 12:23
04-14 Question 19 to Question 20 Reconciliation of Reciprocal
Accounts 13:20
Total Time 04:13:47

AFAR.05 Business Combination

05-01 Business Combination Concepts Part 1 42:05
05-02 Business Combination Concepts Part 2 28:19
05-03 Business Combination Concepts Part 3 32:10
05-04 MCQ Theoretical Discussion 17:11
05-05 Question 1 to Question5 MCQ Computational 22:27
05-06 Question 6 to Question 8 NCI and Control Premium 33:35
05-07 Question 9 to Question 10 Step Acquisition and BusCom
Without Consideration 22:55
05-08 Question 11 Contingent Consideration 20:36
05-09 Question 12 to Question 14 Comprehensive 30:37
05-10 Question 15 to Question 16 Acquisition of Net Asset 12:12

05-11 Question 17 Indirect Method of Determining Goodwill 07:40

05-12 Question 18 With Tax Rate 20:07
Total Time 04:49:54

AFAR.06 Separate and Consolidated FS

06-01 Separate FS Concepts 18:05
06-02 Discussion of Separate FS MCQs 15:36
06-03 Consolidated FS Concepts Part 1 35:20
06-04 Consolidated FS Concepts Part 2 16:52
06-05 Question 5 to Question 14 Theoretical and Question 2 to
Question 3 Computational 24:51
06-06 Introduction to Intercompany Transactions 19:40
06-07 Question 4 to Question 6 Computational - FVA, PS and
Dividends 49:45
06-08 Question 7 Computational - FVA and Dividends 27:20
06-09 Question 8 to Question 10 Computational - FVA,
Dividends and NCI 15:37
06-10 Intercompany Sale of Inventories Concepts 25:28
06-11 Question 11 to Question 14 Intercompany Sale of
Inventories 18:30
06-12 Question 15 Intercompany Sale of Inventories 11:21
06-13 Summary of Intercompany Sale of Inventories 06:20
06-14 Intercompany Sale of NDA Concepts 24:31

06-15 Question 16 Intercompany Sale of NDA Application 11:31

06-16 Intercompany Sale of DA Concepts 25:59
06-17 Question 17 to Question 25 Intercompany Sale of DA
Application 18:04

06-18 Question 26 Intercompany, FVA and Indirect Ownership 18:52

06-19 Summary of Intercompany Sale of DA and NDA 04:25
06-20 Question 27 to Question 29 Intercompany Balances, PS
and Equity Method 21:35
06-21 Question 30 to Question 31 Push-down vs. No Push-
down 04:45
06-22 Changes in Ownership Concepts 07:48
06-23 Changes in Ownership Application 26:32
06-24 Reverse Acquisition Concepts 08:53
06-25 Reverse Acquisition Application 17:22
06-26 Interaction of PFRSs and Other Matters 09:26
06-27 SFS and CFS in Actual Practice 09:14
06-28 Kwentuhan Session 06:46
Total Time 08:23:55

AFAR.07 Joint Arrangements

07-01 Joint Arrangements Concepts Part 1 40:40
07-02 Joint Arrangements Concepts Part 2 23:59
07-03 Question 1 Traditional Joint Operation 22:58
07-04 Question 2 Joint Operation 07:26
07-05 Question 3 to Question 6 Investment in JV 18:14
07-06 Question 7 Investment in JV with PS 15:12
07-07 Question 8 to Question 9 Investment in JV with
Intercompany 13:43

07-08 Question 10 to Question 14 Joint Operation and Venture 24:19

07-09 Joint Arrangement in Actual Practice 09:11
Total Time 02:55:42

AFAR.08 Forex and Hyperinflation

08-01 Forex Basic Concepts Part 1 34:58
08-02 Forex Basic Concepts Part 2 15:50
08-03 Forex Transaction Rules 18:45
08-04 Exercise 1 to 3 Forex Transaction 30:03
08-05 Exercise 4 to 5 Forex Transaction 16:06

08-06 IFRIC 22 Forex Transactions and Advance Consideration 04:48

08-07 Foreign Operation FS Translation Rules 20:14
08-08 Exercise 6 to 8 Foreign Operation FS Translation 10:39
08-09 Exercise 9 Foreign Operation FS Translation 14:13
08-10 Exercise 10 Change in Ownership 03:47
08-11 FS Restatement Rules 35:06
08-12 Exercise 11 FS Restatement and Translation 10:00
08-13 Forex in Actual Practice 06:57
08-14 Kwentuhan Session 11:26
Total Time 03:52:52

AFAR.09 Derivatives and Hedge Accounting

09-01 Derivatives Concepts 30:03
09-02 Hedge Accounting Concepts 25:39
09-03 Categories of Hedge 24:41
09-04 Discussion of Review Questions - Theoretical 14:51
09-05 Discussion of Rates to Use and Contract to Enter 21:29
09-06 Exercise 1 Speculation 12:05
09-07 Exercise 2 Call Option 22:30
09-08 Exercise 3 Interest Rate Swap 07:20
09-09 Exercise 4 Basic Concepts of Derivatives 03:19
09-10 Exercise 5 Undesignated Hedge - Import 26:52
09-11 Exercise 6 Undesignated Hedge - Export 17:42
09-12 Exercise 7 Undesignated Hedge - Import with PV 12:02
09-13 Exercise 8 Firm Commitment 24:22
09-14 Exercise 9 Forecast Transaction 10:37
09-15 Exercise 10 Hedge of a Net Investment in FO 12:10
09-16 Exercise 11 Appendix - Options 07:45

09-17 Derivatives and Hedge Accounting in Actual Practice 11:37

Total Time 04:45:04

AFAR.10 Not-for-Profit Organizations

10-01 Not-for-Profit Organizations Concepts Part 1 31:59
10-02 Not-for-Profit Organizations Concepts Part 2 24:58
10-03 discussion of Review Questions Part 1 24:54
10-04 discussion of Review Questions Part 2 13:49
10-05 Not-for-Profit Organizations in Actual Practice 07:35
10-06 Kwentuhan Session 08:30
Total Time 01:51:45

AFAR.11 Government Accounting

11-01 Government Accounting Concepts Part 1 28:52
11-02 Government Accounting Concepts Part 2 32:59
11-03 Discussion of Exercise 1 to 5 38:02
11-04 Discussion of Exercise 6 06:08
11-05 Goverment Accounting in Actual Practice 12:29
Total Time 01:58:30

AFAR.12 Cost Accounting

01 Job Order Costing
01-01 Job Order Costing Concepts 01:03:09
01-02 Exercise 1 Job Order Costing Basics 28:05
01-03 Exercise 2 Job Order Costing Reconstructive 15:36
01-04 Exercise 3 and 4 Rework and Spoilage 42:16
01-05 Exercise 5 Overtime Premium 08:26
Total Time 02:37:32

02 Process Costing
02-01 Process Costing Concepts 30:39
02-02 Exercise 1 One Department - WAVG vs FIFO 41:43
02-03 Exercise 2 WAVG - Two Departments 35:03
02-04 Exercise 3 FIFO - Two Departments 41:59
02-05 Process Costing Spoilage Concepts 20:30

02-06 Exercise 4, 5 and 6 Spoilage - Discrete vs Continuous 01:02:36

02-07 Exercise 7 Discrete - Normal and Abnormal Spoilage 51:19

02-08 Exercise 8 Reconstructive Problem 31:50
02-09 Exercise 9 Operations Costing 09:45
02-10 Process Costing Summary 07:11
Total Time 05:32:35

03 Backflush Costing
03-01 Backflush Costing Concepts 30:06
03-02 Backflush Costing Exercises 23:08
Total Time 00:53:14

04 Activity-Based Costing
04-01 Activity-Based Costing Concepts 23:18
04-02 Activity-Based Costing Exercises 19:51
Total Time 00:43:09

05 Joint and By-products Costing

05-01 Joint and By-Products Concepts 21:03
05-02 Exercise 1 to 5 Joint Cost Allocation 29:26

05-03 Exercise 6 to 8 Joint Cost Allocation with By-Products 52:04

Total Time 01:52:33

06 Service Cost Allocation

06-01 Service Cost Allocation Concepts 10:58
06-02 Service Cost Allocation Exercises 29:37
Total Time 00:40:35

Total Time 12:19:38

AFAR.13 Insurance Contracts

13-01 Insurance Contracts Concepts 28:45
13-02 Discussion of Exercises 17:38
13-03 Kwentuhan Session 16:59
Total Time 01:03:22

AFAR.14 Service Concession Arrangement

14-01 Service Concession Arrangement Concepts 16:52
14-02 Discussion of Exercises 18:08

14-03 Service Concession Arrangement in Actual Practice 05:47

Total Time 00:40:47
Topic # TOPICS Duration Status
1 The Accountancy Profession
01-01 Scope of Practice 38:59
01-02 Regulation of the Accountancy Profession 52:13
01-03 The CPA Licensure Examination 36:34
01-04 Practice of Accountancy 1:02:14
01-05 Organizations Affecting the Accountancy Profession 50:44
01-06 Knowledge Check - Part 1 20:56
01-07 Knowledge Check - Part 2 18:36
Total Time 04:35:18

2 Code of Ethics for Professional Accountants in the Philippines

02-01 Introduction to the Code of Ethics for Professional Accountants in the
39:38
Philippines
02-02 Complying with the Code and Fundamental Principles 38:10
02-03 Conceptual Framework 36:51
02-04 Professional Accountants in Business (PAIB) 28:56
02-05 Professional Accountants in Public Practice (PAPP) 34:47
02-06 Independence for Audit and Review Engagements 32:06
02-07 Independence for Assurance Engagements other than Audit and
Review Engagements 16:28
02-08 Knowledge Check - Part 1 24:24
02-09 Knowledge Check - Part 2 21:39
Total Time 04:32:59

3 Fundamentals of Assurance Services

03-01 Introduction to Assurance Services 24:59
03-02 Elements of Assurance Engagements - Part 1 38:44
03-03 Elements of Assurance Engagement - Part 2 52:35
03-04 Services Performed by Practitioners 17:59
03-05 Knowledge Check - Part 1 15:29
03-06 Knowledge Check - Part 2 13:18
Total Time 02:43:04

4 Introduction to Auditing
04-01 Introduction to Auditing 38:58
04-02 Financial Statements Audit 47:38
04-03 General Approach 35:49
04-04 Detailed Approach 23:43
04-05 Knowledge Check - Part 1 18:25
04-06 Knowledge Check - Part 2 15:55
Total Time 03:00:28

5 Preliminary Engagement Activites

05-01 Preliminary Engagement Activities 29:08
05-02 Acceptance of the Engagement 33:34
 05-03 Knowledge Check - Part 1 16:46
05-04 Knowledge Check - Part 2 15:40
Total Time 01:35:08

6 Audit Planning
06-01 Introduction to Audit Planning 40:02
06-02 Audit Procedures 44:56
06-03 Identifying And Assessing RoMM - Part 1 24:58
06-04 Identifying and Assessing RoMM - Part 2 35:37
06-05 Identifying and Assessing RoMM - Part 3 46:39
06-06 Audit Risk and Risk of Non-Detection 17:27
06-07 Other Planning Procedures 39:18
06-08 Knowledge Check - Part 1 22:58
06-09 Knowledge Check - Part 2 18:51
Total Time 04:47:46

7 Study and Evaluation of Internal Control

07-01 Introduction to Internal Control 49:14
07-02 Components of Internal Control 48:29
07-03 Audit Procedures - Responses to Assessed Risks 25:47
07-04 Knowledge Check - Part 1 14:36
07-05 Knowledge Check - Part 2 17:27
Total Time 02:35:33

8 Auditing in an IT Environment
08-01 Information Technology Environment 53:51
08-02 Internal Control in an IT Environment - Part 1 53:23
08-03 Internal Control in an IT Environment - Part 2 16:03
08-04 Auditing in an IT Environment 50:35
08-05 Knowledge Check - Part 1 17:30
08-06 Knowledge Check - Part 2 12:20
Total Time 03:23:42

9 Transaction Cycles
09-01 Introduction to Transaction Cycles 26:10
09-02 Revenue and Receipt Cycle - PART 1 56:14
09-03 Revenue and Receipt Cycle - PART 2 26:00
09-04 Expenditure and Disbursement Cycle 37:34
09-05 Other Cycles 31:22
09-06 Knowledge Check Part 1 17:38
09-07 Knowledge Check Part 2 18:58
Total Time 03:33:56

10 Fraud, Error, and Non-compliance

10-01 Consideration Of Fraud, Error And Non-Compliance 37:21
 10-02 Consideration of Fraud and Error 44:54
10-03 Consideration of Laws and Regulations 38:23
10-04 Knowledge Check Part 1 15:54
10-05 Knowledge Check Part 2 16:34
Total Time 02:33:06

11 Evidence and Performance of Substantive Testing

11-01 General Concepts of Evidence 54:06
11-02 Performance of Substantive Testing, including Confirmation and 49:18
Analytical Procedures
11-03 Auditing Accounting Estimates and Related Disclosures 28:45
11-04 Knowledge Check Part 1 14:38
11-05 Knowledge Check Part 2 13:49
Total Time 02:40:36

12 Approaches of Gathering Evidence and Audit Sampling

12-01 Approaches of Gathering Evidence 27:05
12-02 Basic Concepts to Audit Sampling 41:35
12-03 Approaches to Sampling and Attribute Sampling Plan 51:29
12-04 Variable Sampling Plan 32:33
12-05 Knowledge Check - Part 1 12:43
12-06 Knowledge Check - Part 2 14:51
Total Time 03:00:16

13 Completing the Audit

13-01 Introduction to Completing the Audit 17:27
13-02 Liability Items 20:57
13-03 Related Parties 30:27
13-04 Going Concern 41:56
13-05 Subsequent Events and Omitted Procedures 36:03
13-06 Written Representation Letter 16:39
13-07 Knowledge Check - Part 1 13:56
13-08 Knowledge Check - Part 2 18:14
Total Time 03:15:39

14 Audit Documentation and Communication with TCWG

14-01 Audit Documentation - PART 1 44:28
14-02 Audit Documentation - PART 2 31:07
14-03 Communication With Those Charged With Governance 13:04
14-04 Knowledge Check - Part 1 14:05
14-05 Knowledge Check - Part 2 15:48
Total Time 01:58:32

15 System of Quality Control

15-01 Introduction To Quality Control 17:13
15-02 Elements Of Quality Control - Part 1 40:36
 15-03 Elements Of Quality Control - Part 2 45:39
15-04 Quality Control For An Audit Of Historical Financial Statements 12:30
15-05 Knowledge Check - Part 1 16:29
15-06 Knowledge Check - Part 2 13:46

16 Audit Reporting (General-Purpose FS)

16-01 Introduction To Audit Reporting 23:28
16-02 Independent Auditor's Report - Basic Parts 36:29
16-03 Key Audit Matters And Other Information 25:24
16-04 Modification In The Auditor's Report 26:00
16-05 Comparative Information And Opening Balances 36:57
16-06 Audit Of Group Fs And Using The Work Of An Expert 25:31
16-07 Knowledge Check - Part 1 14:54
16-08 Knowledge Check - Part 2 16:07

17 Other Engagements
17-01 Introduction to Special Purpose Audit Engagements and PSA 800 28:53

17-02 Reporting on Audits of Single FS and Specific Elements, Acounts or

Items of FS 20:43
17-03 Reporting on Summary FS 22:41
17-04 Reporting on Audit Related Services 11:22
17-05 Knowledge Check - Part 1 18:02
17-06 Knowledge Check - Part 2 13:49