ReSA Study AFAR RFBT AT MS FARAP TAX

Schedule

Week 1 MS-A: Management Accounting

(June 3-8) vs.
AFAR-01: AT-01: Financial Management FARAP-4801:
Partnership Formation and RFBT-01: Obligation Practice and Regulation of the Cash & Cash Equivalents TAX-101: Estate Tax
Operation Profession MS-B: Cost Behavior with (Part 1)
Regression
Analysis

Week 2 AT-01: Practice and Regulation of MS-B: Cost Behavior with

FARAP-4801: Cash & Cash TAX-101: Estate Tax
(June 10- the Regression
AFAR-02: Equivalents (Part 2) (continuation)
15) Profession (continuation) Analysis (continuation)
Partnership Dissolution and RFBT-01: Obligation
Liquidation AT-02: Fundamentals of Auditing
& MS-C: Cost-Volume-Profit FARAP-4802: Receivables (Part
TAX-201:Donor's Tax
Assurance Services Analysis 1)

Week 3 AFAR-02: Partnership

(June 17- Dissolution & AT-03: Introduction to Auditing
22) Liquidation (continuation) MS-D: Absorption & Variable FARAP-4802:
RFBT-02: Contracts TAX-301:VAT - Subject
AT-04: Financial Statements Costing with Pricing Decisions Receivables (Part 2) Transactions
AFAR-03: Corporate Liquidation Audit
Overview

AFAR-03: Corporate Liquidation TAX-302: VAT - Exempt

Week 4 (continuation) AT-05: Quality Management Transactions
(June 24- AFAR-04: Construction MS-E: Relevant Costing with FARAP-4803:
29) RFBT-02: Contracts TAX-303: Input VAT
Accounting Linear Programming Inventories (Part 1)
AT-06: FS Audit Process - Pre-
AFAR-05: Licenses, Royalties, Engagement TAX-304: VAT Compliance
Franchise & Consignment Requirements

AFAR-05: Licenses, Royalties,

AT-07: FS Audit Process - Audit FARAP-4803: TAX-401, 402:
Franchise & Consignment RFBT-03: Labor & Social Security
Week 5 Planning MS-F: Budgeting with Probability Inventories (Part 2) Other Percentage Taxes
(continuation)
(July 1-6) Analysis
AFAR-06: Revenue from Customer AT-08: Fraud, Error & Non- FARAP-4804: Property, Plant & TAX-501, 502:
Contracts - Other Topics RFBT-04: Insurance Compliance Equipment (Part 1) Excise Taxes

Week 6 AT-09: Understanding the Entity

(July 8- & Its FARAP-4804:
TAX-601, 602:
13) AFAR-07: Home & Office Branch RFBT-05: Partnership Environment MS-G: Standard Costing with Property, Plant & Equipment
GP Variance Analysis Individual Income Taxation
AT-10: Understanding the (Part 2)
Entity's Internal Control
July 18 – 1ST Day of PRC Filing

Week 7 AFAR-07: Home & Office Branch

AT-10: Understanding the
FARAP-4804: Property, Plant &
(July 15- Entity's Internal Control
(continuation) Equipment (Part 3)
20) (continuation) MS-G:Standard Costing TAX-701, 702:
RFBT-06: Corporation with SRC with GP Variance Analysis
AFAR-08: Business Combinations Corporate Income Taxation
AT-11: Risk Assessment and (continuation)
AFAR-09: Separate & Response to Assessed Risks FARAP-4805: Intangibles (Part 1)
Consolidated FS

Week 8 AFAR-09: Separate &

AT-12: Tests of Controls TAX-801:Sources of Income
(July 22- Consolidated FS MS-H: Responsibility Accounting,
FARAP-4806A: Investment in
27) Transfer Pricing & Balanced TAX-901, 902:
AFAR-10: Intercompany Sales of RFBT-06: Corporation with SRC Equity Securities (Part 1)
AT-13: Information Technology Scorecard Gross Income - Inclusions &
Inventory
Exclusions
Aug 3 – First PB Exam
FARAP-4806A: Investment in FARAP-4807: Government Grants FARAP-4809: Trade Payables,
FARAP-4806A: Investment in Equity Securities (Part 3) FARAP-4806C: Investment & Agriculture Provisions & Other Current
Week 9 Equity Securities (Part 2) Properties & Other Investments Liabilities
FARAP-4806B: Investment in FARAP-4808: NCA Held for Sale &
(July 29- (Part 1)
Debt Securities Discontinued Operations
Aug 2)
FIRST PRE-BOARDS & FARAP WEEK (Aug. 3: MS, AUD, RFBT; Aug. 4: TAX, FAR, AFAR)

FARAP-4809: Trade Payables,

Week 10 AFAR-10: Intercompany Sales of AT-13: Information Technology Provisions & Other Current
(Aug 5- Inventory (continuation) (continuation) Liabilities
TAX-1001:
10) RFBT-07: Cooperatives MS-I: Economics (Part 2)
Fringe Benefit Tax
AFAR-11: Intercompany Sales of AT-14: Further Audit Procedures
Fixed Assets - Substantive Tests

Week 11 AT-14: Further Audit Procedures

AFAR-11: Intercompany Sales of RFBT-08: Government TAX-1101:Capital Assets,
(Aug 12- - Substantive Tests FARAP-4809: Trade Payables,
Fixed Assets (continuation) Procurement Law Gains & Losses
17) (continuation) Provisions & Other Current
MS-J: Working Capital
Liabilities TAX-1201, 1202:
AFAR-12: Foreign Currency Management
RFBT-09: Credit Transactions AT-15: Audit Sampling (Part 3) Deductions from Gross
Transactions
Income

TAX-1203:Financial Reporting
AFAR-12: Foreign Currency vs. Tax Reporting
AT-15: FARAP-4810: Financial
Week 12 Transaction & Translation
Audit Sampling (continuation) MS-K: Costs of Capital, Leverage Liabilities at Amortized Cost TAX-1301:Accounting
(Aug 19- (continuation)
24) RFBT-10: Sales & Capital Structure Methods & Withholding Taxes
TAX-1501:
AFAR-13: Joint Arrangements AT-16: Completing the Audit Documentary Stamp Tax

AFAR-13: Joint Arrangement RFBT-11: Consumer Protection AT-17: Auditor's Report on TAX-1402:General Tax
Week 13 (continuation) Act & Lemon Law General Purpose FS MS-L: Compliance Reqs
(Aug 26- AFAR-14: SMEs - Investment in Capital Budgeting with Risks & FARAP-4811: Leases
31) Joint Venture RFBT-12: Philippine Competition AT-18: Modification to Auditor's TAX-1801, 1802: Basic
Returns
Act Report Principles in Taxation
AFAR-15: Job Order Costing

Week 14 AFAR-15: Job Order Costing AT-18: Modification to Auditor's TAX-1803: Powers and
MS-L: FARAP-4812: Income Taxes
(Sept 2- (continuation) RFBT-13: Banking Laws with Report (continuation) Authority of the CIR
Capital Budgeting with Risks &
7) Truth in Lending Act AT-19: Special Audit & Non-Audit FARAP-4813: Post Employment TAX-1901: Taxation Under the
AFAR-16: Process Costing Returns (continuation)
Considerations Benefit Local Government Code

AFAR-16: Process Costing AT-19: Special Audit & Non-Audit

Week 15 (continuation) Considerations (continuation)
(Sept 9- AFAR-17: Joint & By-Product MS-M: FARAP-4814: Shareholder’s TAX-1601, 1701, 1702:
RFBT-14: Intellectual Property
14) Costing AT-20: Code of Ethics for Financial Statement Analysis Equity (Part 1) Tax Remedies
AFAR-18: Backflush Costing, ABC Professional Accountants
& Service Cost Allocation
Sep 18 – Last Day of PRC Filing

AFAR-19: Non-Profit Organization

Week 16 AFAR-20: Government

(Sept 16- Accounting RFBT-15: AT-20: Code of Ethics for MS-N:
FARAP-4814: Shareholder’s TAX-2001, 2002:
21) AFAR-21: Insurance Contracts & E-Commerce, Data Privacy & Professional Accountants Various Topics in
Equity (Part 2) Preferential Taxation
Service Concessionaires Ease of Doing Business (continuation) Management Services

AFAR-22: Full PFRS vs. PFRS for

SMEs

Week 17 FARAP-4819: Operating

RFBT-16: Financial Rehabilitation FARAP-4817: EPS & Book Value
(Sept 23- Segments & Interim Financial
FARAP-4814: Shareholder’s & Insolvency Act FARAP-4816: Financial per Share
28) FARAP-4815: Retained Earnings Reporting
Equity (Part 3) Statements - SFP, SCI, & SCE
RFBT-17: Anti-Bouncing Checks FARAP-4818: FS - Statement of
FARAP-4820: Other Topics
Law Cash Flows
Oct 5 – Final PB Exam
Week 18
FINAL PREBOARDS (Oct 5: MS, AUD, RFBT; Oct 6: TAX, FAR, AFAR)

Week 19
PREWEEK LECTURES (Oct 14-20)
Oct
25
CPALE DAY 1: MS AND
 (FR AUD
I)
Oct
26 CPALE DAY 2: TAX AND
(SA RFBT
T)
Oct 27 CPALE DAY 3: FAR AND
(SUN) AFAR

“Trust in the Lord with all your heart and lean not on your own understanding; in all your ways submit to him, and he will make your paths straight.”
Proverbs 3:5-6