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CPAR Batch 97 Review Topics Per Subject

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Boaz Soriano
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352 views7 pages

CPAR Batch 97 Review Topics Per Subject

Uploaded by

Boaz Soriano
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as PDF, TXT or read online on Scribd
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MAY 2025 CPALE REVIEW TOPICS

ADVANCED FINANCIAL ACCOUNTING AND REPORTING

WEEK 1 TOPIC: Partnership Formation and Operation

WEEK 2 TOPIC: Partnership Dissolution and Liquidation

WEEK 3 TOPIC: Corporate Liquidation

WEEK 4 TOPIC: Long Term Construction Contracts

WEEK 5 TOPIC: Franchise Accounting and Consignment Sales

WEEK 6 TOPIC: Home Office and Branch Accounting

WEEK 7 TOPIC: Job Order Costing / Just-in-Time

WEEK 8 TOPIC: Joint and By-Products | Service Cost Allocation | Activity-Based Costing

WEEK 10 TOPIC: Process Costing

WEEK 11 TOPIC: IFRS 3 Business Combination (Merger and Stock Acquisition)

WEEK 12 TOPIC: Consolidation Subsequent to the Date of Acquisition Part 1

WEEK 13 TOPIC: Consolidation Subsequent to the Date of Acquisition Part 2

WEEK 14 TOPIC: Foreign Currency Transactions, Hedging, and Derivatives

WEEK 15 TOPIC: Financial Statements Translation and Joint Arrangements

WEEK 16 TOPIC: Government Accounting Manual (GAM) and Non-Profit Organization


(NPO)
MAY 2025 CPALE REVIEW TOPICS

FINANCIAL ACCOUNTING AND REPORTING

WEEK 1 TOPIC: Accounting Process, Conceptual Framework, Financial Position,


Comprehensive Income, Accounting Changes

WEEK 2 TOPIC: Noncurrent Asset Held for Sale, Discontinued Operation, Operating
Segment, Interim Reporting, Cash and Cash Equivalents

WEEK 3 TOPIC: Accounts Receivable, Receivable Financing, Note Receivable, and


Inventory

WEEK 4 TOPIC: Inventory Cost Flow and LCNRV, Biological Assets, Gross Profit Method
and Retail Method

WEEK 5 TOPIC: Equity Investments and Investment in Associate

WEEK 6 TOPIC: Band Investment, Investment Property and Cash Surrender Value, and
PPE

WEEK 7 TOPIC: Land, Building and Machinery, Government Grant and Borrowing Cost.
Depreciation and Depletion, Impairment

WEEK 8 TOPIC: First Preboard

WEEK 9 TOPIC: Revaluation and Intangible Assets

WEEK 10 TOPIC: Premiums, Warranty, Provisions, Loyalty Program, Coupons, Bonds


Payable and Finance Lease – Lessee

WEEK 11 TOPIC: Operating Lease and Leaseback, Direct Financing Lease, Sales-type
Lease and Debt Restructure

WEEK 12 TOPIC: Deferred Income Tax and Employee Benefit Cost, Shareholder’s Equity
and Retained Earnings

WEEK 13 TOPIC: Appropriation, Quasi-reorganization and Share-based Compensation

WEEK 14 TOPIC: Book Value Per Share, Preference Dividends, Earnings per share and
FAR Theory

WEEK 15 TOPIC: Cash and Accrual, Error Correction, and Cash Flows

WEEK 16 TOPIC: FAR Theory, PFRS for SMEs and PFRS for Small Entities
MAY 2025 CPALE REVIEW TOPICS

TAXATION

WEEK 1 to 2 TOPIC: GENERAL PRINCIPLES OF TAXATION

WEEK 3 to 5 TOPIC: INCOME TAX OF INDIVIDUALS, and CORPORATE INCOME TAX

WEEK 6 to 8 TOPIC: INCOME TAX OF PARTNERSHIPS, INCOME TAX OF ESTATES


AND TRUSTS, FRINGE BENEFITS TAX, GROSS INCOME,
DEDUCTIONS, CAPITAL ASSETS, AND INSTALLMENT METHOD

WEEK 10 to 11 TOPIC: LECTURE ON ESTATE TAX AND DONOR'S TAX

WEEK 12 to 13 TOPIC: VAT, OPT, EXCISE TAX, AND DST

WEEK 14 to 15 TOPIC: FILING, PENALTIES, REMEDIES

WEEK 16 TOPIC: LOCAL TAXES AND PREFERENTIAL TAX


MAY 2025 CPALE REVIEW TOPICS

AUDITING PROBLEM

WEEK 1 to 2 TOPIC: AUDIT OF SHAREHOLDERS' EQUITY

WEEK 3 to 4 TOPIC: AUDIT OF LIABILITIES

WEEK 5 to 6 TOPIC: AUDIT OF PPE

WEEK 7 TOPIC: AUDIT OF INTANGIBLES

WEEK 8 to 10 TOPIC: AUDIT OF INVESTMENTS

WEEK 11 to 12 TOPIC: AUDIT OF INVENTORIES

WEEK 13 to 14 TOPIC: AUDIT OF RECEIVABLES

WEEK 15 to 16 TOPIC: AUDIT OF CASH


MAY 2025 CPALE REVIEW TOPICS

AUDITING THEORY

WEEK 1 to 2 TOPIC: AN INTRODUCTION TO ASSURANCE, AUDITING AND RELATED


SERVICES

WEEK 3 TOPIC: QUALITY MANAGEMENT/AGREEING THE TERMS OF AUDIT


ENGAGEMENT

WEEK 4 to 5 TOPIC: AUDIT PLANNING/IDENTIFYING AND ASSESSING THE RISKS OF


MATERIAL MISSTATEMENT

WEEK 6 TOPIC: THE AUDITOR'S RESPONSES TO ASSESSED RISKS

WEEK 7 TOPIC: MATERIALITY/EVALUATION OF MISSTATEMENTS/RELATED


PARTIES/USING THE WORK OF INTERNAL AUDITORS/USING
THE WORK OF AN AUDITOR'S EXPERT

WEEK 8 TOPIC: AUDIT EVIDENCE

WEEK 10 TOPIC: AUDIT EVIDENCE (Specific Considerations for Selected


Items)/AUDITING ACCOUNTING ESTIMATES/AUDIT
DOCUMENTATION/FRAUD

WEEK 11 to 12 TOPIC: CONSIDERATION OF LAWS AND REGULATIONS / AUDIT


SAMPLING

WEEK 13 TOPIC: AUDITING IN AN IT ENVIRONMENT

WEEK 14 TOPIC: COMPLETING THE AUDIT

WEEK 15 TOPIC: FORMING AN OPINION AND REPORTING ON FINANCIAL


STATEMENTS

WEEK 16 TOPIC: REPORTS: OTHER ASSURANCE AND RELATED SERVICES /


PHILIPPINE ACCOUNTANCY ACT OF 2004

CODE OF ETHICS FOR PROFESSIONAL ACCOUNTANTS IN THE


PHILIPPINES
MAY 2025 CPALE REVIEW TOPICS

REGULATORY FRAMEWORK FOR BUSINESS TRANSACTION

WEEK 1 to 7 TOPIC: LAW OF OBLIGATION AND CONTRACTS

WEEK 8 to 10 TOPIC: SALES

WEEK 11 to 12 TOPIC: CREDIT TRANSACTION

WEEK 12 to 14 TOPIC: CREDIT TRANSACTION AND PARTNERSHIP

WEEK 15 to 17 TOPIC: CORPORATIONS, SPECIAL LAWS AND OTHER SPECIAL LAWS

ADDITIONAL LECTURE:
WEEK 10 TO 16 SPECIAL LAWS
MAY 2025 CPALE REVIEW TOPICS

MANAGEMENT ADVISORY SERVICES

WEEK 1 to 2 TOPIC: OBJECTIVES, ROLE, AND SCOPE OF MANAGEMENT ACCOUNTING,


COST TERMS, CONCEPTS AND BEHAVIOR

WEEK 3 to 4 TOPIC: COST VOLUME PROFIT ANALYSIS

WEEK 5 to 6 TOPIC: STANDARD COSTING AND VARIANCE ANALYSIS

WEEK 7 TOPIC: VARIABLE AND ABSORPTION COSTING

WEEK 8 TOPIC: FINANCIAL PLANNING AND BUDGETS

WEEK 9 TOPIC: MANAGEMENT ACCOUNTING CONCEPTS AND TECHNIQUES FOR


PERFORMANCE MEASUREMENT

WEEK 10 to 11 TOPIC: MANAGEMENT ACCOUNTING CONCEPTS AND TECHNIQUES FOR


DECISION MAKING

WEEK 12 to 13 TOPIC: WORKING CAPITAL MGT. & FS ANALYSIS

WEEK 14 to 16 TOPIC: CAPITAL BUDGETING

ADDITIONAL: ECONOMICS
(NOT TO BE DISCUSSED, BUT HANDOUTS ARE TO BE
DISTRIBUTED)

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