HOW TO USE REO REVIEW TOOL?

SUMMARY SHEET:
This will show the percentage of the handouts you have finished, and the CPALE countdown. You don't
You may update the date for the actual CPALE.

EACH SUBJECT SHEET:

Input the # of your finished handouts' pages in its respective column. You will get the equivalent perce

For the Topic Exercises column, just answer the quizzes in the app/web, input your score in its

MAJOR EXAMS SHEET:

For the Major Exams Sheet: Just Input your Scores in its percentage equivalent. You will get th
PRE-RECORDED VIDEOS & QUICKVIDS LIST:
For each subject, just input the date you PLAN to watch the videos and the date you have FIN
# of Videos and its duration might change due to some updates, feel free to modify it.
CPALE countdown. You don't need to input anything except "YOUR NAME, CPA."

will get the equivalent percentage of the handouts you finished over the total numbers of handouts for each topic and for the whole subje

web, input your score in its equivalent percentage, and you will get the automatic average of all the quizzers you have taken.

e equivalent. You will get the average of all the exams you took.
and the date you have FINISHED them. It will be automatically formulated or counted.
free to modify it.
each topic and for the whole subject.

the quizzers you have taken.

MARTIN, PAMELA JANMEA R. CPA

HOW IS YOUR CPALE PREPARATION?

AUDITING THEORY 55.73%
FINANCIAL ACCOUNTING & REPORTING / AUDITING PROBLEMS
ADVANCED FINANCIAL ACCOUNTING & REPORTING
46.38%
59.66%
51.4%
MANAGEMENT ADVISORY SERVICES 50.19%
REGULATORY FRAMEWORK FOR BUSINESS TRANSACTIONS 46.71%
TAXATION 49.65%

HANDOUTS PRERECORD
REO BATCH 9 OCT 2024 FINISHED ED VIDEOS
AUDITING THEORY 53.81% 50.99%
FINANCIAL ACCOUNTING & REPORTING / AUDITING PROBLEMS
45.97% 45.60%
ADVANCED FINANCIAL ACCOUNTING & REPORTING 44.20% 49.75%
MANAGEMENT ADVISORY SERVICES 52.55% 56.93%
REGULATORY FRAMEWORK FOR BUSINESS TRANSACTIONS 45.41% 53.21%
TAXATION 45.84% 43.37%
47.96% 49.98%

Enjoy what you do so that everything else is worth it. You are halfway there!

“Success is no accident. It is hard work, perseverance, learning, studying, sacrifice and most of all,
love of what you are doing.” —Pele

*NOTE: Should there be changes in each subject, this file will be updated from time to time. We will announce if there are. Thank you.
To download this tool, click "File and select download" as excel file
 CPALE COUNTDOWN (days)

1.4% 76
Monday, March 10, 2025 TODAY
Sunday, May 25, 2025 CPA EXAM DATE

A51.4%
PREBOAR R48.6%
MONTHLY
QUICKVID QUIZZERS ASSESSME D
S PERFORMANCE NT SCORES
54.90% 78.95% 40.00% 0.00%
18.60% 75.33% 0.00% 0.00%
64.71% 80.00% 0.00% 0.00%
21.88% 69.40% 0.00% 0.00%
9.52% 78.69% 0.00% 0.00%
36.54% 72.87% 0.00% 0.00%
34.36% 75.87% 6.67% 0.00%

y there!

fice and most of all,

e are. Thank you.

 REO AUDITING THEORY PRERECORDED HANDOUTS

52
%
TOTAL PAGES
FINISHED
PENDING
% FINISHED

HO # TOPICS
AT-01 Practice and Regulation of the Accountancy Profession
AT-02 Code of Ethics for Professional Accountants in the Phils.
AT-03 Fundamentals of Assurance Services
AT-04 Introduction to Auditing
AT-05 Preliminary Engagement Activities
AT-06 Audit Planning
AT-07 Study & Evaluation of Internal Control
AT-08 Auditing in an Information Technology Environment
AT-09 Business Processes (Transaction Cycles)
AT-10 Consideration of Fraud, Error and Non-compliance
AT-11 Evidence and performance of substantive testing
AT-12 Approaches gathering evidence and Audit Sampling
AT-13 Completing The Audit
AT-14 Audit Documentation and Communication with those charged with governance
AT-15 Quality Management For Audit And Assurance Firms
AT-16 Audit Reporting (General-Purpose Financial Statements)
AT-17 Other Engagements

REO AUDITING THEORY LIVE LECTURE/PHYSICAL HANDOUTS

 56%

TOTAL PAGES
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PENDING
% FINISHED

TOPICS TOPICS
AT-01 The Accounting Profession
AT-02 Code of Ethics
AT-03 Fundamentals of Assurance
AT-04 Introduction to Auditing
AT-05 The Audit Process & Pre-Engagement
AT-06 Audit Planning
AT-07 Study And Evaluation Of Internal Control
AT-08 Auditing in an IT Environment
AT-09 Business Processes Part 1
AT-10 Business Processes Part 2
AT-11 Fraud, Error, And Non-Compliance
AT-12 Evidence And Performance Of Substantive Testing
AT-13 Basic Concepts Of Audit Sampling
AT-14 Completing The Audit
Audit Documentation And Communication
AT-15 With Those Charged With Governance
AT-16 Quality Management
AT-17 The Auditor’s Report
AT-18 Other Assurance Engagements & Related Services
HANDOUTS

YOUR
AUDITING THEORY
TOPIC EXERCISES PERFORMANCE AVER

271
140
78.95
131
52%

INPUT HERE
ONLY! Topic Exercises (Please input Percentage Scores below, Ex: =9/10 or 90%)
# of Pages Finished Exercise 1 Exercise 2 Exercise 3 Exercise 4 Exercise 5
19 19 70% 50% 80% 60% 70%
22 22 80% 50% 70% 90% 90%
11 11 80% 90% 60%
13 13 100% 100% 80% 80% 90%
8 8 50% 80% 90%
21 21 80% 90% 90% 100% 60%
13 13 80%
19 19
14 14
13
14
13
16
13
24
23
15
271 140

CAL HANDOUTS
 84
47
37
56%

Pages Finished
5 5
5 5
5 5
5 5
5 5
5 5
5 5
4 4
4 4
4 4
4
4
4
6

5
4
5
5
84 47
S PERFORMANCE AVERAGE IS

8.95%
s below, Ex: =9/10 or 90%) Total
Exercise 6 Exercise 7 Exercise 8 Exercise 9 Exercise 10 Average
70% 100% 100% 60% 73.33%
76.00%
76.67%
90.00%
73.33%
80% 83.33%
80.00%

78.95%
 REO FINANCIAL ACCOUNTING & REPORTING/AUDITING PROBLEM PRERECORDED HANDO

42%

TOTAL PAGES
FINISHED
PENDING
% FINISHED

HO # TOPICS
FAR/AP-01 Introduction to Accountancy and Preface to PFRS
FAR/AP-02 Preface to PFRS
FAR/AP-03 Conceptual Framework for Financial Reporting
FAR/AP-04 Accounting Process
FAR/AP-05 Accounting Changes & Error Correction
FAR/AP-06 Cash to Accrual Basis & Single Entry
FAR/AP-07 Cash and Cash Equivalents
FAR/AP-08 Audit of Cash
FAR/AP-09 Receivables
FAR/AP-10 Audit of Receivables
FAR/AP-11 Inventories
FAR/AP-12 Audit of Inventories
FAR/AP-13 Biological Assets
FAR/AP-14 PPE – Recognition & Initial Measurement
FAR/AP-15 PPE – Subsequent Measurement
FAR/AP-16 Government Grants
FAR/AP-17 Borrowing Costs
FAR/AP-18 Audit of PPE
FAR/AP-19 Depletion of Natural Resources
FAR/AP-20 Intangible Assets
FAR/AP-21 Impairment of Assets
FAR/AP-22 Audit of Intangible Assets and Impairment
FAR/AP-23 Investment in Equity Securities
FAR/AP-24 Investment in Associates
FAR/AP-25 Investment in Debt Securities
FAR/AP-26 Investment Property
FAR/AP-27 Funds and Other Investments
FAR/AP-28 Audit of Investments
FAR/AP-29 Current Liabilities
FAR/AP-30 Notes Payable, Loans Payable & Debt Restructuring
FAR/AP-31 Bonds Payable
FAR/AP-32 Compound Financial Instruments
FAR/AP-33 Provisions
FAR/AP-34 Employee Benefits
FAR/AP-35 Income Tax
FAR/AP-36 Leases
FAR/AP-37 Audit of Liabilities
FAR/AP-38 SHE (Part 1)
FAR/AP-39 SHE (Part 2)
FAR/AP-40 Share-based Payment
FAR/AP-41 Book Value per Share
FAR/AP-42 Earnings per Share
FAR/AP-43 Audit of SHE
FAR/AP-44 FS (Part 1)
FAR/AP-45 FS (Part 2)
FAR/AP-46 Statement of Cash Flows
FAR/AP-47 Audit of FS Presentation
FAR/AP-48 Operating Segments
FAR/AP-49 NCAHFS & Discontinued Operations
FAR/AP-50 Events after the Reporting Period
FAR/AP-51 Related Parties
FAR/AP-52 Interim Reporting
FAR/AP-53 SMEs

REO FINANCIAL ACCOUNTING & REPORTING/AUDITING PROBLEM LIVE LECTURE/PHYSICAL HA

50%

TOTAL PAGES
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TOPICS TOPICS
FARAP 01 ACCOUNTING PROCESS, SINGLE ENTRY, ERRORS
FARAP 02 CASH AND CASH EQUIVALENTS
FARAP 03 TRADE AND OTHER RECEIVABLES, AND NOTES RECEIVABLE
FARAP 04 LOAN RECEIVABLE & IMPAIRMENT, AND RECEIVABLE FINANCING
FARAP 05 INVENTORIES AND BIOLOGICAL ASSETS

FARAP 06 PPE INITIAL & SUBSEQUENT MEASUREMENT, GOVERNMENT GRANTS AND BORROWING COST

FARAP 07 WASTING ASSETS, INTANGIBLES AND IMPAIRMENT

INVESTMENT IN EQUITY SECURITIES,
FARAP 08 ASSOCIATES & DEBT SECURITIES
FARAP 09 INVESTMENT PROPERTIES, OTHER INVESTMENTS & AUDIT OF INVESTMENTS
FARAP 10 CURRENT LIABILITIES, NOTES PAYABLE, AND DEBT RESTRUCTURING
FARAP 11 BONDS PAYABLE, COMPOUND FINANCIAL INSTRUMENT & PROVISIONS
FARAP 12 EMPLOYEE BENEFITS AND INCOME TAXES
FARAP 13 LEASES AND AUDIT OF LIABILITIES
FARAP 14 SHE, SHARE-BASED PAYMENT AND BPS
FARAP 15 EARNINGS PER SHARE AND AUDIT OF SHE
FARAP 16 FINANCIAL STATEMENTS
EVENTS AFTER THE REPORTING PERIOD, RELATED PARTIES, OPERATING SEGMENTS AND
FARAP 17 INTERIM REPORTING
FARAP 18 NCAHFS, ACCOUNTING CHANGES AND SMEs
EM PRERECORDED HANDOUTS

YOUR
FINANCIAL ACCOUNTING & REPORTING
TOPIC EXERCISES PERFORMANCE AVERAG

448
190
75.33%
258
42%

INPUT HERE
ONLY! Topic Exercises (Please input Percentage Scores below, Ex: =9/10 or 90%)
# of Pages Finished Exercise 1 Exercise 2 Exercise 3 Exercise 4 Exercise 5 Exercise 6
6 6 70% 90% 80% 90% 80%
5 5 70% 80% 80% 50% 70%
10 10 50% 60% 70% 100% 60% 100%
6 6 93% 95% 40%
20 12
13 13
6 6
21 21
8 8
24 24
10 10
20
5 5
7 7
7 7
4 4
4 4
16
5 5
7 7
4 4
15
6 6
6 6
5 5
6 6
3 3
13
 7
5
4
3
6
7
6
9
27
10
7
8
3
7
12
7
8
5
15
5
6
3
4
5
7
448 190

VE LECTURE/PHYSICAL HANDOUTS

107
53
54
50%

Pages Finished
6 6
 6 6
5 5
3 3
6 6
7 7
7 7
5 5
4 4
4 4
5
7
6
7
5
8
6
10
107 53
G & REPORTING
ORMANCE AVERAGE IS

33%
w, Ex: =9/10 or 90%) Total
Exercise 7 Exercise 8 Exercise 9 Exercise 1 Average
82.00%
70.00%
73.33%
76.00%
75.33%
 REO AFAR PRERECORDED HANDOUTS

38%

TOTAL PAGES
FINISHED
PENDING
% FINISHED

HO # TOPICS
AFAR-01 Partnership Accounting
AFAR-02 Corporate Liquidation
AFAR-03 Revenue Recognition
AFAR-04 Home office, Branch & Agency
AFAR-05 Business Combination
AFAR-06 Separate and Consolidated FS
AFAR-07 Joint Arrangement
AFAR-08 Forex and hyperinflation
AFAR-09 Derivatives and Hedge Accounting
AFAR-10 Not-For-Profit Organizations
AFAR-11 Government Accounting
AFAR-12 Cost Accounting
AFAR-13 Insurance Contracts
AFAR-14 Service Concession Arrangement

REO AFAR LIVE LECTURE/PHYSICAL HANDOUTS

50%
 TOTAL PAGES
FINISHED
PENDING
% FINISHED

TOPICS TOPICS
AFAR-01 Partnership Accounting
AFAR-02 Corporate Liquidation
AFAR-03 Revenue Recognition
AFAR-04 Home Office And Branch Accounting
AFAR-05 Business Combination
AFAR-06 Separate And Consolidated FS
AFAR-07 Joint Arrangements
AFAR-08 Forex and Hyperinflation
AFAR-09 Derivatives & Hedge Accounting
AFAR-10 Not-for-Profit Organization
AFAR-11 Government Accounting
AFAR-12 Cost Accounting
AFAR-13 Insurance Contract and SCA
UTS

YOUR
AFAR
TOPIC EXERCISES PERFORMANCE AVERAG

125
48
80.00%
77
38%

INPUT HERE
ONLY! Topic Exercises (Please input Percentage Scores below, Ex: =9/10 or 90%)
# of Pages Finished Exercise 1 Exercise 2 Exercise 3 Exercise 4 Exercise 5 Exercise 6
18 16 80%
4 4
12 12
6 6
10 10
12
8
7
7
7
7
20
4
3
125 48

NDOUTS
 62
31
31
50%

Pages Finished
8 8
3 3
8 8
3 3
4 4
5 5
3
5
4
4
3
8
4
62 31
ORMANCE AVERAGE IS

00%
w, Ex: =9/10 or 90%) Total
Exercise 7 Exercise 8 Exercise 9 Exercise 10 Average
80.00%

80.00%
 REO MAS PRERECORDED HANDOUTS

51%

TOTAL PAGES
FINISHED
PENDING
% FINISHED

HO # TOPICS
MS 01 Basic Considerations in MS
MS 02 Variable and Absorption Costing
MS 03 Cost Volume Profit & Breakeven Point
MS 04 Financial Statement Analysis
MS 05 Budgeting
MS 06 Standard Cost & Variances Analysis
MS 07 Performance Evaluation
MS 08 Pricing Decisions
MS 09 Relevant Costing
MS 10 Quantitative Techniques
MS 11 Financial Markets
MS 12 Working Capital Management
MS 13 Short-term Financing
MS 14 Long-term Financing
MS 15 Capital Budgeting
MS 16 Risk and Leverage
MS 17 Economics

REO MAS LIVE LECTURE/PHYSICAL HANDOUTS

54%
 54%

TOTAL PAGES
FINISHED
PENDING
% FINISHED

TOPICS TOPICS
MAS-01 BASIC CONSIDERATIONS IN MAS
MAS-02 COST BEHAVIOR & CVP ANALYSIS
MAS-03 VARIABLE AND ABSORPTION COSTING
MAS-04 FINANCIAL STATEMENTS ANALYSIS
MAS-05 BUDGETING
MAS-06 STANDARD COSTING & VARIANCE ANALYSIS
MAS-07 PERFORMANCE EVALUATION
MAS-08 PRICING
MAS-09 RELEVANT COSTING
MAS-10 QUANTITATIVE TECHNIQUES
MAS-11 FINANCIAL MARKETS
MAS-12 WORKING CAPITAL MANAGEMENT
MAS-13 SHORT-TERM FINANCING
MAS-14 LONG-TERM FINANCING
MAS-15 CAPITAL BUDGETING
MAS-16 RISK AND LEVERAGE
MAS-17 ECONOMICS
MAS-18 STRATEGIC COSTING
UTS

YOUR
MAS
TOPIC EXERCISES PERFORMANCE AVERAGE

258
131
69.40%
127
51%

INPUT HERE
ONLY! Topic Exercises (Please input Percentage Scores below, Ex: =9/10 or 90%)
# of Pages Finished Exercise 1 Exercise 2 Exercise 3 Exercise 4 Exercise 5 Exercise 6
13 13 74% 65% 68% 69% 71%
11 11
14 14
18 18
13 13
13 13
18 18
11 11
20 20
15
12
15
11
19
24
13
18
258 131

NDOUTS
 81
44
37
54%

Pages Finished
4 4
7 7
5 5
5 5
4 4
4 4
6 6
2 2
7 7
4
4
4
3
4
4
4
4
6
81 44
ORMANCE AVERAGE IS

.40%
w, Ex: =9/10 or 90%) Total
Exercise 7 Exercise 8 Exercise 9 Exercise 10 Average
69.40%

69.40%
 REO RFBT PRERECORDED HANDOUTS

53%

TOTAL PAGES
FINISHED
PENDING
% FINISHED

HO # TOPICS
RFBT-01 Law on Obligations
RFBT-02 Law on Contracts
RFBT-03 Law on Sales
RFBT-04 Law on Credit Transactions
RFBT-05 Anti-Bouncing Checks Law
RFBT-06 Consumer Protection & Lemon Law
RFBT-07 Financial Rehabilitation & Insolvency Act
RFBT-08 Philippine Competition Act
RFBT-09 Government Procurement Law
RFBT-10 Law on Partnerships
RFBT-11 Law on Corporations
RFBT-11a Securities Regulation Code
RFBT-11b Partnership vs Corporation vs Cooperative
RFBT-12 Insurance Law
RFBT-13 Law on Cooperatives
RFBT-14 Banking Laws: Secrecy of Bank Deposits, PDIC Act, AMLA, Truth in Lending Act
RFBT-15 Intellectual Property Law
RFBT-16 Data Privacy Act
RFBT-17 E-Commerce Act
RFBT-18 Ease of Doing Business Act
RFBT-19 Labor Law
RFBT-19A Labor Law - Additional Pay
RFBT-20 Social Security Law
RFBT-20A SSS Law
 REO RFBT LIVE LECTURE/PHYSICAL HANDOUTS

38%

TOTAL PAGES
FINISHED
PENDING
% FINISHED

TOPICS TOPICS
RFBT-01 Law On Obligations
RFBT-02 Law On Contracts
RFBT-03 Law On Sales
RFBT-04 Law On Consumer Protection Act
RFBT-05 Law On Partnerships
RFBT-06 Law On Corporation – Part I
RFBT-07 Law On Corporation – Part II
RFBT-08 Law On Corporation – Part III
RFBT-09 Law On Cooperatives
RFBT-10 Law On Bouncing Checks
RFBT-11 Law On Credit Transactions
RFBT-12 Financial Rehabilitation And Insolvency Act
RFBT-13 Philippine Competition Act
RFBT-14 Government Procurement Act
RFBT-15 The Insurance Code
RFBT-16 Banking Laws
RFBT-17 Anti-Money Laundering Act
RFBT-18 Data Privacy Act
RFBT-19 Intellectual Property Law
RFBT-20 Ease Of Doing Business Act
RFBT-21 Electronic Commerce Act
RFBT-22 Labor And Social Security Law
UTS

YOUR
RFBT
TOPIC EXERCISES PERFORMANCE AVERAG

311
164
78.69%
147
53%

INPUT HERE
ONLY! Topic Exercises (Please input Percentage Scores below, Ex: =9/10 or 90%)
# of Pages Finished Exercise 1 Exercise 2 Exercise 3 Exercise 4 Exercise 5 Exercise 6
24 24 90% 64%
17
27
10
2
15
13 13 90% 74%
6
13
15 15 58% 67% 70% 76%
36 36 88% 52% 68% 63% 81%
7 7
2
8
22 22 95%
15
17 17 80%
14 14
9 9
7 7
8
2
17
5
311 164
NDOUTS

126
48
78
38%

Pages Finished
6
7
5
3
7 7
9 9
9 9
9 9
8 8
3
5
6 6
4
4
6
5
7
4
4
4
4
7
126 48
ORMANCE AVERAGE IS

69%
w, Ex: =9/10 or 90%) Total
Exercise 7 Exercise 8 Exercise 9 Exercise 10 Average
77.00%

82.00%

67.75%
70.40%

95.00%

80.00%

78.69%
 REO TAXATION PRERECORDED HANDOUTS

51%

TOTAL PAGES
FINISHED
PENDING
% FINISHED

HO # TOPICS
TAX-01 Principles of Taxation
TAX-02 Taxes, Laws and Administration
TAX-03 Fundamentals of Income Taxation
TAX-04 Final Income Taxation
TAX-04.1Income Taxation –Final Withholding Tax Table
TAX-05 Capital Gains Taxation
TAX-06 Regular Income Taxation
TAX-6.1 Compensation Income
TAX-6.2 Fringe Benefits Tax
TAX-6.3 Dealings in Properties
TAX-07 Deductions from Gross Income
TAX-7.1 Itemized Deductions
TAX-7.2 Optional Standard Deduction
TAX-08 Individual Income Tax Intreg
TAX-09 Coporate Income Tax Integ
TAX-10 Estate Taxation
TAX-11 Donor's Taxation
TAX-12 Consumption Taxes
TAX-13 VAT on Importation
TAX-14 Business Taxation
TAX-15 Excise Tax & Documentary Stamp Tax
TAX-16 Tax Remedies
TAX-17 Local Taxation
TAX-18 Preferential Taxation
 REO MAS LIVE LECTURE/PHYSICAL HANDOUTS

41%

TOTAL PAGES
FINISHED
PENDING
% FINISHED

TOPICS TOPICS
TAX 01 FUNDAMENTAL CONCEPTS
TAX 02 GROSS INCOME
TAX 03 ALLOWABLE DEDUCTIONS
TAX 04 INDIVIDUAL TAXPAYER
TAX 05 CORPORATE TAXPAYER
TAX 06 PARTNERSHIP, JOINT VENTURE, ESTATE AND TRUST
TAX 07 TRANSFER TAXES
TAX 08 VAT AND PERCENTAGE TAX
TAX 09 DOCUMENTARY STAMP TAX AND EXCISE TAX
TAX 10 REMEDIES AND PENALTIES
TAX 11 LOCAL AND PREFERENTIAL TAXATION
DOUTS

YOUR
TAXATION
TOPIC EXERCISES PERFORMANCE AVERAG

198
100
72.87%
98
51%

INPUT HERE
ONLY! Topic Exercises (Please input Percentage Scores below, Ex: =9/10 or 90%)
# of Pages Finished Exercise 1 Exercise 2 Exercise 3 Exercise 4 Exercise 5 Exercise 6
11 11 71% 55% 83%
12 12 64% 77% 83%
11 11 83% 66%
6 6
2 2
8 8
9 9
8 8
5 5
6 6
5 5
14 14
3 3
5
9
11
7
6
4
20
10
7
12
7
198 100
ANDOUTS

68
28
40
41%

Pages Finished
9 9
8 8
5 5
6 6
4
4
6
7
5
8
6
68 28
ORMANCE AVERAGE IS

87%
w, Ex: =9/10 or 90%) Total
Exercise 7 Exercise 8 Exercise 9 Exercise 1 Average
69.44%
74.67%
74.50%

72.87%
 MONTHLY ASSESSMENTS GPA

7%

MONTHLY ASSESSMENT PERCENTAGE SCORES

SUBJECTS OCT NOV DEC JAN MAR AVERAGE
AT 40% 40.00%

FAR/AP 0.00%
AFAR 0.00%
MAS 0.00%
RFBT 0.00%

GPA TAX 40% 0.00%

6.67%

GPA 7%
REMAINI 93%
 PREBOARD EXAMS GPA

0%

PREBOARD SCORES
SUBJECTS FEB APR AVERAGE
AFAR 0.00%

AUDITING 0.00%
FAR 0.00%
MAS 0.00%
RFBT 0.00%
TAX 0.00%
GPA 0.00%

GPA 0%
REMAINING 100%
No.

3
4

8
9

10

11

12
13

14

15

16
17
REO PRE-RECORDED VIDEOS FINISHED:
AUDITING THEORY

|||||||||||||||||||||||||||||||||||
TOPICS

The Accountancy Profession

01-01 Scope of Practice
01-02 Quick Knowledge Check 01
01-03 Regulation of the Accountancy Profession
01-04 Quick Knowledge Check 02
01-05 The CPA Licensure Examination
01-06 Quick Knowledge Check 03
01-07 Practice of Accountancy
01-08 Quick Knowledge Check 04
01-09 Organizations Affecting The Accountancy Profession
01-10 Quick Knowledge Check 05
01-11 Knowledge Check - Overall
Total Time

Code of Ethics for Professional Accountants in the Philippines

02-01 Introduction to the Code
02-02 Part 1 Complying with the Code and Fundamental Principles
02-03 Part 1 Conceptual Framework
02-04 Quick Knowledge Check 01
02-05 Part 2 PAIB
02-06 Part 3 PAPP
02-07 Part 4A
02-08 Part 4B
02-09 Quick Knowledge Check 02
02-10 Knowledge Check - Overall
Total Time

Fundamentals of Assurance Services

03-01 Introduction to Assurance Services
03-02 Quick Knowledge Check 01
03-03 Elements of Assurance Engagements - Part 1
03-04 Elements of Assurance Engagement - Part 2
03-05 Quick Knowledge Check 02
03-06 Services Performed By Practitioners
03-07 Quick Knowledge Check 03
03-08 Knowledge Check - Overall
Total Time

Introduction to Auditing
04-01 Introduction to Auditing
04-02 Quick Knowledge Check 01
04-03 Financial Statements Audit
04-04 Quick Knowledge Check 02
04-05 Overview of the Audit Process - General Approach
04-06 Overview of the Audit Process - Detailed Approach
04-07 Quick Knowledge Check 03
04-08 Knowledge Check - Overall
Total Time

Preliminary Engagement Activities

05-01 Preliminary Engagement Activities (Compressed)
05-02 Quick Knowledge Check 01
05-03 Acceptance of the Engagement (Compressed)
05-04 Quick Knowledge Check 02
05-05 Knowledge Check - Overall
Total Time

Audit Planning
06-01 Introduction to Audit Planning
06-02 Quick Knowledge Check 01
06-03 Audit Procedures
06-04 Identifying and Assessing RoMM - Part 1
06-05 Identifying and Assessing RoMM - Part 2
06-06 Identifying and Assessing RoMM - Part 3
06-07 Audit Risk and Risk of Non-Detection
06-08 Quick Knowledge Check 02
06-09 Other Planning Procedures
06-10 Quick Knowledge Check 03
06-11 Knowledge Check - Overall
Total Time

Study and Evaluation of Internal Control

07-01 Introduction to Internal Control
07-02 Components of Internal Control
07-03 Quick Knowledge Check 01
07-04 Audit Procedures - Responses to Assessed Risks
07-05 Quick Knowledge Check 02
07-06 Knowledge Check - Overall
Total Time

Auditing in an IT Environment
08-01 Information Technology Environment
08-02 Internal Control in an IT Environment - Part 1
08-03 Internal Control in an It Environment - Part 2
08-04 Auditing In An It Environment
08-05 Knowledge Check - Part 1
08-06 Knowledge Check - Part 2
Total Time

Business Processes
09-01 Introduction to Business Processes
09-02 Quick Knowledge Check 01
09-03 Revenue and Receipt - Part 1
09-04 Revenue and Receipt - Part 2
09-05 Quick Knowledge Check 02
09-06 Expenditure and Disbursement
09-07 Quick Knowledge Check 03
09-08 Human Resources and Payroll
09-09 Other Operating Business Processes
09-10 Administrative Business Processes
09-11 Quick Knowledge Check 04
09-12 Knowledge Check - Overall
Total Time

Fraud, Error, and Non-compliance

10-01 Introduction to Fraud and Error
10-02 Consideration of Fraud and Error
10-03 Quick Knowledge Check 01
10-04 Consideration of Laws and Regulations
10-05 Quick Knowledge Check 02
10-06 Knowledge Check - Overall
Total Time

Evidence and Performance of Substantive Testing

11-01 Audit Evidence
11-02 Quick Knowledge Check 01
11-03 Obtaining Audit Evidence
11-04 Quick Knowledge Check 02
11-05 Performance of Substantive Testing
11-06 Quick Knowledge Check 03
11-07 External Confirmation
11-08 Quick Knowledge Check 04
11-09 Auditing Accounting Estimates
11-10 Quick Knowledge Check 05
11-11 Knowledge Check - Overall
Total Time

Approaches of Gathering Evidence and Audit Sampling

12-01 Approaches of Gathering Evidence
12-02 Quick Knowledge Check 01
12-03 Risks in Gathering Evidence
12-04 Quick Knowledge Check 02
12-05 Sampling Plan for Tests of Control - Part 1
12-06 Sampling Plan for Tests of Control - Part 2
12-07 Quick Knowledge Check 03
12-08 Sampling Plan for Substantive Tests
12-09 Quick Knowledge Check 04
12-10 Quick Knowledge Check 05
12-11 Knowledge Check - Overall
Total Time

Completing the Audit

13-01 General Wrap-up Procedures
13-02 Quick Knowledge Check 01
13-03 Related Parties
13-04 Quick Knowledge Check 02
13-05 Going Concern
13-06 Quick Knowledge Check 03
13-07 Subsequent Events
13-08 Omitted Procedures
13-09 Quick Knowledge Check 04
13-10 Written Representations
13-11 Quick Knowledge Check 05
13-12 Knowledge Check - Overall
Total Time

Audit Documentation and Communication with TCWG

14-01 Audit Documentation - Part 1
14-02 Audit Documentation - Part 2
14-03 Quick Knowledge Check 01
14-04 Communication with TCWG
14-05 Quick Knowledge Check 02
14-06 Knowledge Check - Overall
Total Time

System of Quality Control

15-01 The Firm's System of Quality Management
15-02 Quick Knowledge Check 01
15-03 Components of SQM - Part 1
15-04 Components of SQM - Part 2
15-05 Components of SQM - Part 3
15-06 Quick Knowledge Check 02
15-07 Engagement Quality Review and Quality Management for an Audit of FS
15-08 Quick Knowledge Check 03
15-09 Knowledge Check - Overall
Total Time

Audit Reporting (General-Purpose FS)

16-01 Introduction to Audit Reporting
16-02 Quick Knowledge Check 01
16-03 Audit Reporting
16-04 Audit Report-Basic Parts
16-05 Audit Report-Additional Information
16-06 Audit Report-Modifications to the Opinion
16-07 Quick Knowledge Check 02
16-08 Additional Reporting Considerations - Part 1
16-09 Additional Reporting Considerations - Part 2
16-10 Quick Knowledge Check 03
16-11 Knowledge Check - Overall
Total Time

Other Engagements
17-01 Special-Purpose Audit Engagements - Part 1
17-02 Special-Purpose Audit Engagements - Part 2
17-03 Quick Knowledge Check 01
17-04 The Examination of Prospective Financial Information
17-05 Quick Knowledge Check 02
17-06 Audit-Related Services
17-07 Quick Knowledge Check 03
17-08 Knowledge Check - Overall
Total Time

Subject Total Time

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Finished Videos:77
Percentage 50.99%
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0:52:20 8/28/2024 8/28/2024
0:08:23 8/28/2024 8/28/2024 QUICKVIDS
0:36:41 8/28/2024 8/28/2024 Total Videos: 51
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1:02:21 8/28/2024 8/28/2024 Percentage 54.90%
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56:32:07
REO QUICKVIDS FINISHED:
AUDITING THEORY

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54.90%
TOPICS Duration
**SHEET IS FOR UPDATING ONCE THE CONTENTS ARE COMPLETED**

ATQV-01 Fundamentals of Auditing and Assurance

01-01 Fundamentals of Auditing and Assurance 0:38:30

ATQV-02 The Risk-Based FS Audit

02-01 Overview of the Risk-Based FS Audit 0:06:40
02-02 Types of Fraud 0:11:11
02-03 General Principles in the Conduct of Audits (ISA 200) 0:07:54
02-04 Audit Evidence 0:05:13
02-05 The FS Audit Process 0:02:48
02-06 Pre-Engagement 0:15:55
02-07 Engagement Letters: Special Cases 0:03:59

ATQV-03 Planning
03-01 Audit Planning 0:00:56
03-02 Benefits of Audit Planning 0:03:14
03-03 Nature and Extent of Planning 0:02:43
03-04 Outputs of Audit Planning 0:04:51
03-05 Major Planning Activities 0:28:49
03-06 Audit Risk 0:07:01
03-07 The Audit Risk Model 0:06:13
03-08 Risk Assessment 0:02:48
03-09 Other Major Planning Activities 0:12:45

ATQV-03A Risk Assessments and Internal Control

03A-01 Risk Assessment 0:02:31
03A-02 Risk Assessment Procedures 0:07:18
03A-03 Internal Control 0:06:13
03A-04 Auditor's Consideration of Internal Control 0:15:22
03A-05 Key Items for Documentation 0:02:58
ATQV-3B Fraud, Error and Non-Compliance
03B-01 Fraud, Error and Non-Compliance 0:02:08
03B-02 Auditor Requirements 0:03:49
03B-03 Client Communications 0:06:15
03B-04 Non-Compliance 0:04:55
03B-05 Significant Risk 0:01:39

ATQV-3C Communications with Those Charged with Governance

03C-01 Communications with Those Charged with Governance 0:05:05

ATQV-04 Audit Objectives, Procedures, Evidence and Documentation

04-01 Audit Objectives, Procedures, Evidence and Documentation 0:05:12
04-02 Use of Assertions in Obtaining Evidence 0:06:48
04-03 Audit Procedures by Type (Quick Reminder) 0:08:14
04-04 Designing Audit Procedures 0:05:25
04-05 Audit Documentation 0:07:47

ATQV-05 Completing the Audit

05-01 Completing the Audit and Post-Audit Responsibilities 0:01:10
05-02 Quick Pointers: Use of the Work of Experts 0:06:26
05-03 Quick Pointers: Going Concern 0:02:44
05-04 Quick Pointers: Related Parties and Subsequent Events 0:15:28
05-05 Quick Pointers: Omitted Procedures 0:00:58
05-06 Quick Pointers: Final Analytical Procedures 0:01:14
05-07 Quick Pointers: Written Representations 0:01:18

ATQV-06 Audit Reports

06-01 Reporting on Audited Financial Statements 0:00:13
06-02 Objective of FS Audit 0:00:30
06-03 Elements and Sections of the Auditor's Report 0:15:36
06-04 Types of Opinion 0:07:23

ATQV-07 Auditing in CIS Environments

07-01 Computer Information Systems Environment 0:05:06
07-02 Pointers on CIS Environment (cont.) and General IT Controls 0:07:07
07-03 Application Controls 0:06:27
07-04 Pointers on CIS Environment (cont.) 0:04:02
07-05 Program Analysis 0:04:47
07-06 Program Testing Continuos Audit Techniques 0:01:13
07-07 Review of Operating Systems and Other System Software 0:01:11

ATQV-08

ATQV-09 Governance, Ethics and Quality Management

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REO PRE-RECORDED VIDEOS FINISHED:
FINANCIAL ACCOUNTING & REPORTING

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TOPICS
Introduction to Accountancy Profession
01-01 Definition of Accounting
01-02 Drill Questions 1 to 5
01-03 The Professional Regulatory Board of Accountancy Part 1
01-04 The Professional Regulatory Board of Accountancy Part 2
01-05 Drill Questions 6 to 16
01-06 The Sectors of Accountancy Profession
01-07 Drill Questions 17 to 19
01-08 The Accredited Professional Organization (APO)
01-09 Drill Questions 20 to 23
Total Time

Preface to PFRS
02-01 Nature, Scope and Structure of PFRS
02-02 Drill Questions 1 to 4
02-03 Standard Setting Bodies
02-04 Drill Questions 6 to 12
02-05 Standard Setting Process
02-06 Drill Questions 13 to 15
Total Time

Conceptual Framework for Financial Reporting

03-01 Basic Concepts of Conceptual Framework
03-02 Underlying Assumptions
03-03 Drill Questions 1 to 6
03-04 Chapter 1 Objective of Financial Reporting
03-05 Drill Questions 7 to 9
03-06 Chapter 2 Qualitative Characteristics
03-07 Drill Questions 10 to 13
03-08 Chapter 3 The Financial Statements and The Reporting Entity
03-09 Drill Questions 14 and 15
03-10 Chapter 4 Elements of Financial Statements
03-11 Drill Questions 16 to 20
03-12 Chapter 5 Recognition and Derecognition
03-13 Drill Questions 21 and 22
03-14 Chapter 6 Measurement and Chapter 7 Presentation and Disclosure
03-15 Drill Questions 23 to 25
03-16 Chapter 8 Concepts of Capital and Capital Maintenance
03-17 Drill Questions 26 to 30
Total Time

Accounting Process
04-01 Overview of the Accounting Cycle
04-02 Drill Questions 1 and 2
04-03 Accounting Records, Journalizing and Posting
04-04 Drill Questions 3 to 6
04-05 Preparation of Trial Balance
04-06 Drill Questions 7 to 9
04-07 Drill Question 10
04-08 Drill Question 11
04-09 Adjusting Entries
04-10 Drill Questions 12 To 14
04-11 Worksheet, Closing Entries and Reversing Entries
04-12 Drill Questions 15 to 17
04-13 Drill Question 18
Total Time

Accounting Changes & Error Correction

05-01 Accounting Changes
05-02 Discussion of Accounting Changes
05-03 Theory Accounting Changes
05-04 Problems 1-4
05-05 Problems 5-10
05-06 Error Correction
05-07 Discussion of Error Correction
05-08 Theory of Error Correction
05-09 Long Problem 1-Error Correction
05-10 Long Problem 2
05-11 Long Problem 3
05-12 Long Problem 4
05-13 Long Problem 5
05-14 Long Problem 6
05-15 Long Problem 7
05-16 Long Problem 8
05-17 Long Problem 9
Total Time

Cash to Accrual and Single Entry

06-01 Basic Concepts
06-02 Relevant Formulas
06-03 Single Entry
06-04 Theory Questions
06-05 T Accounts And Short Problem 1 to 6
06-06 Short Problem 7 to 12
06-07 Long Problem 1
06-08 Long Problem 2
06-09 Long Problem 3
06-10 Long Problem 4
Total Time

Cash and Cash Equivalents

07-01 Cash Recognition, Measurement and Composition (Part 1)
07-02 Cash Composition Part 2
07-03 Accounting for Petty Cash Fund
07-04 Other Topics in Cash (1)
07-05 Other Topics in Cash (2)
07-06 Cash Equivalents
07-07 Bank Reconciliation
07-08 Drill Question 1
07-09 Drill Questions 2 to 7
07-10 Drill Questions 9 to 11
07-11 Drill Question 8
Total Time

Audit of Cash
08-01 Problem No 1
08-02 Discussion of Proof of Cash
08-03 DIT AND OC
08-04 Problem No 2
08-05 Problem No 3
08-06 Problem No 4
08-07 Problem No 5
08-08 Problem No 6
08-09 Problem No 7
08-10 Problem No 8
08-11 Problem 9
08-12 Problem 10
08-13 Problem 11
08-14 Part 6 Special Audit Consideration
08-15 Problem 12 Cash Theory
Total Time

OPTIONAL VIDEOS FOR BATCH 8

08-01 Cash and Cash Equivalents
08-02 Problem 1
08-03 Problems 2 and 3
08-04 Problem 4
08-05 Petty Cash Fund
08-06 Problem 5 and 6
08-07 Bank Reconciliation
08-08 Problem 7
08-09 Proof of Cash Part 1
Receivables
09-01 Receivables in General
09-02 Trade Accounts Receivable Part 1
09-03 Trade Accounts Receivable Part 2
09-04 Notes Receivable Part 1
09-05 Notes Receivable Part 2
09-06 Loans Receivable and Impairment of Loans
09-07 Receivable Financing
09-08 Drill Question 01
09-09 Drill Questions 2 and 3
09-10 Drill Question 04
09-11 Drill Question 05
09-12 Drill Question 06
09-13 Drill Question 07
09-14 Drill Questions 8 and 9
09-15 Drill Question 10
09-16 Drill Question 11
09-17 Drill Question 12
09-18 Drill Questions 13 and 14
09-19 Drill Question 15
09-20 Drill Questions 16 and 17
09-21 Drill Question 18
09-22 Drill Question 19
09-23 Drill Questions 20 and 21
Total Time

Audit of Receivables
10-01 Problem 1 Receivables
10-02 Problem 2
10-03 Problem 3
10-04 Problem 4 Receivables
10-05 Problem 5 Receivables
10-06 Problem 6 Receivables
10-07 Confirmation Receivables
10-08 Problem 7 Theory Receivables
10-09 Problem 8
10-10 Problem 9 Receivables
10-11 Problem 10 Receivables
10-12 Problem 11
10-13 Problem 12
10-14 Problem 13
10-15 Problem 14
Total Time

OPTIONAL VIDEOS FOR BATCH 8

10-01 Audit of Receivables Part 1
10-02 Audit of Receivables Part 2
10-03 Audit of Receivables Part 3
10-04 Notes Receivables
10-05 Loan Receivables
10-06 Loan Impairment

Notes and Bonds Payable

10-01 Notes and Bonds Payable Part 1
10-02 Problem 1
10-03 Notes and Bonds Payable Part 2
10-04 Problem 2
10-05 Notes and Bonds Payable Part 3
10-06 Problem 3
10-07 Problem 4
10-08 Problem 5
10-09 Problem 6
10-10 Notes and Bonds Payable Part 4
10-11 Problem 7
10-12 Notes and Bonds Payable Part 5
10-13 Problem 8
10-14 Notes and Bonds Payable Part 6
10-15 Problems 9 and 10
10-16 Problem 11
10-17 Notes and Bonds Payable Part 7
10-18 Problem 12

Inventories
11-01 Basic Concepts
11-02 Recognition Part 1
11-03 Recognition Part 2
11-04 Initial Measurement Part 1
11-05 Initial Measurement Part 2
11-06 Accounting for Inventories
11-07 Purchase Commitments
11-08 Subsequent Measurement (Cost Formulas)
11-09 Subsequent Measurement (LCNRV)
11-10 Inventory Estimation (Basic Concepts)
11-11 Inventory Estimation (Gross Profit Method)
11-12 Inventory Estimation (Retail Inventory Method)
11-13 Drill Question 1
11-14 Drill Question 2
11-15 Drill Question 3
11-16 Drill Questions 4 to 6
11-17 Drill Question 7 and 8
11-18 Drill Question 9
11-19 Drill Questions 10 and 11
11-20 Drill Questions 14 to 17
11-21 Drill Question 12
11-22 Drill Question 13
11-23 Drill Question 18
11-24 Drill Question 19
11-25 Drill Questions 20 and 22
11-26 Drill Question 21
Total Time

Audit of Inventories
12-01 Problem 1
12-02 Problem 2
12-03 Problem 3
12-04 Problem 4
12-05 Problem 5
12-06 Problem 6
12-07 Problem 7
12-08 Problem 8
12-09 Special Audit Consideration
12-10 Problem 9 Inventory Theory
12-11 Problem 10
Total Time

OPTIONAL VIDEOS FOR BATCH 8

12-01 Inventories
12-02 Cost Formula
12-03 Inventory Estimation
12-04 Retail Inventory
12-05 Inventories and Agriculture
12-06 Problem 12

Biological Assets
13-01 Scope and Definition of Terms
13-02 Recognition and Measurement
13-03 Gains and Losses
13-04 Presentation and Disclosure
13-05 Drill Question 1
13-06 Drill Questions 2 to 4
13-07 Drill Question 5
13-08 Drill Questions 6, 9,12 and 13
13-09 Drill Question 7
13-10 Drill Question 8
13-11 Drill Question 10
13-12 Drill Question 11
Total Time
PPE - Recognition and Initial Measurement
14-01 Definition, Scope and Recognition
14-02 Initial Measurement (Part 1)
14-03 Initial Measurement (Part 2)
14-04 Cost of Land
14-05 Cost of Building
14-06 Cost of Equipment
14-07 Drill Question 1
14-08 Drill Questions 2 and 3
14-09 Drill Question 4
14-10 Drill Question 5
14-11 Drill Question 6
14-12 Drill Questions 7 to 9
14-13 Drill Question 10
14-14 Drill Question 11
14-15 Drill Questions 12 to 14
Total Time

PPE - Subsequent Measurement

15-01 Change in Accounting Estimate
15-02 Concept of Depreciation
15-03 Depreciation Methods (Part 1)
15-04 Depreciation Methods (Part 2)
15-05 Derecognition
15-06 Revaluation Model (Part 1)
15-07 Revaluation Model (Part 2)
15-08 Subsequent Costs
15-09 Drill Question 1
15-10 Drill Question 2
15-11 Drill Question 3
15-12 Drill Question 4
15-13 Drill Question 5
15-14 Drill Questions 6 to 11
15-15 Drill Question 12
15-16 Drill Question 13
15-17 Drill Question 14
15-18 Drill Questions 15 and 16
15-19 Drill Question 17
15-20 Drill Question 19
Total Time

Government Grants
16-01 Definition, Scope and Recognition
16-02 Measurement, Accounting & Presentation of Government Grants
16-03 Repayments of Grants
16-08 Drill Question 1
16-09 Drill Question 2
16-04 Drill Question 3
16-05 Drill Questions 4 to 7
16-06 Drill Question 8
16-07 Drill Questions 9 and 10
Total Time

Borrowing Costs
17-01 Basic Concepts and Recognition
17-02 Accounting for Borrowing Costs - Specific Borrowing
17-03 Accounting for Borrowing Costs - General Borrowing
17-04 Accounting for Borrowing Costs - Mixed Borrowing
17-05 Drill Questions 1 to 3
17-06 Drill Question 4
17-07 Drill Question 5
17-08 Drill Question 6
17-09 Drill Question 7
17-10 Drill Questions 8 and 9
Total Time

Audit of PPE
18-01 Problem 1
18-02 Problem 2
18-03 Problem 3
18-04 Problem 4
18-05 Problem 5
18-06 Problem 6
18-07 Problem 7 Case no. 1
18-08 Problem 7 Case no. 2
18-09 Problem 8
18-10 Problem 9
18-11 Problem 10
18-12 Problem 11
18-13 Special Audit Consideration PPE
18-14 Problem 12 Theory PPE
Total Time

OPTIONAL VIDEOS FOR BATCH 8

18-01 Property, Plant and Equipment Part 1
18-02 Problem 1
18-03 Property, Plant and Equipment Part 3
18-04 Problems 4 to 10
18-05 Property, Plant and Equipment Part 4
18-06 Property, Plant and Equipment Part 5
18-07 Property, Plant and Equipment Part 6
18-08 Property, Plant and Equipment Part 7
18-09 Problem 19
18-10 Problem 20
18-11 Problem 21
18-12 Wasting Asset
18-13 Problem 24 to 26

Wasting Assets and Depletion

19-01 Exploration and Evaluation of Assets
19-02 Cost of Wasting Assets
19-03 Depletion
19-04 Accounting for Shutdown
19-05 Wasting Asset Doctrine
19-06 Drill Question 1
19-07 Drill Questions 2 and 3
19-08 Drill Question 4
19-09 Drill Question 5
19-10 Drill Questions 6 to 8
19-11 Drill Question 9
19-12 Drill Questions 10, 12, 13 and 14
19-13 Drill Question 11
Total Time

Intangible Assets
20-01 Definition and Scope
20-02 Initial Measurement Part 1
20-03 Initial Measurement Part 2
20-04 Subsequent Measurements & Amortization
20-05 Other Accounting Issues
20-06 Major Categories Part 1
20-07 Major Categories Part 2
20-08 Drill Questions 1, 2, 4 and 6
20-09 Drill Question 3
20-10 Drill Question 5
20-11 Drill Question 7
20-12 Drill Questions 8, 9 and 14 to 17
20-13 Drill Question 10
20-14 Drill Question 11
20-15 Drill Question 12
20-16 Drill Question 13
Total Time

OPTIONAL VIDEOS FOR BATCH 8

20-01 Intangible Assets Part 1
20-02 Problem 1
20-03 Intangible Assets Part 2
20-04 Intangible Assets Part 3
20-05 Problem 5
20-06 Intangible Assets Part 4
20-07 Problem 6
20-08 Intangible Assets Part 5
20-09 Problem 8

Impairment of Assets
21-01 Basic Concepts and Scope of PAS 36
21-02 Identification of Impaired Asset
21-03 Measurement of Recoverable Amount
21-04 Recognition of impairment
21-05 Reversal of Impairment Loss
21-06 Drill Question 1
21-07 Drill Question 2
21-08 Drill Question 3
21-09 Drill Question 7
21-10 Drill Question 8
21-11 Drill Questions 4 to 6
21-12 Drill Questions 9 and 10
Total Time

Audit of Intangible Assets and Impairment of Assets

22-01 Problem 1
22-02 Problem 2
22-03 Problem 3
22-04 Problem 4
22-05 Problem 5
22-06 Problem 6
22-07 Problem 7
22-08 Substantive Test
22-09 Problem 8
22-10 Problem 9
22-11 Problem 10
22-12 Problem 11
22-13 Problem 12
22-14 Problem 13
22-15 Problem 14
Total Time

Investment in Equity Securities

23-01 Basic Concepts
23-02 Classification, Measurement and Presentation
23-03 Disposal of Investment
23-04 Accounting for Dividends
23-05 Accounting for Share Splits, Special Assessment and Stock Rights
23-06 Reclassifications and Impairment
23-07 Drill Question 1
23-08 Drill Question 2
23-09 Drill Questions 3 to 6
23-10 Drill Question 7
23-11 Drill Question 8
23-12 Drill Questions 9 to 14
23-13 Drill Question 15
Total Time

OPTIONAL VIDEOS FOR BATCH 8

23-01 Investment in Equity Securities
23-02 Problem 1 and 2
23-03 Classification of Financial Assets
23-04 Problem 3
23-05 Problem 4
23-06 Dividends
23-07 Problems 5 to 7
23-08 Stock Split
23-09 Problem 8
23-10 Stock Rights
23-11 Problem 9 to 10
23-12 Investment in Associate Part 1
23-13 Having Outstanding Preference Shares
23-14 Problem 14
23-15 Investment in Associate-STEP Acquisition
23-16 Investment in Associate- Discontinuance of Equity Method
23-17 Investment in Associate- Deemed Disposal

Investment in Associates
24-01 Basic Concepts
24-02 Measurement
24-03 Investee with Heavy Losses
24-04 Intercompany Transactions
24-05 Changes In Ownership Percentage
24-06 Presentation And Reporting
24-07 Drill Question 1
24-08 Drill Question 2
24-09 Drill Questions 3 to 8
24-10 Drill Question 9
24-11 Drill Question 11
24-12 Drill Question 12
24-13 Drill Question 14
24-14 Drill Questions 10, 13, 15 and 16
Total Time
Investment in Debt Securities
25-01 Basic Concepts
25-02 Classification, Measurement & Presentation
25-03 Dispossal of Investments
25-04 Reclassification
25-05 Impairment and Reversal of Impairment
25-06 Drill Question 1
25-07 Drill Question 2
25-08 Drill Questions 3 to 9
25-09 Drill Question 10
25-10 Drill Questsions 11, 13 and 14
25-11 Drill Question 12
25-12 Drill Question 15
Total Time

OPTIONAL VIDEOS FOR BATCH 8

25-01 Investment in Debt Securities
25-02 Problem 1
25-03 Problem 2 to 3
25-04 Investment in Debt-Reclassification
25-05 Problem 4 Scenario 1
25-06 Problem 4 Scenario 2
25-07 Problem 4 Scenario 3
25-08 Problem 5
25-09 Expected Credit Loss Model
25-10 Problem 6
25-11 Problem 7
25-12 Illustrative Example 1
25-13 Illustrative Example 2

Investment Property
26-01 Basic Concepts
26-02 Other Classification Issues
26-03 Initial Measurement
26-04 Subsequent Measurement
26-05 Transfer
26-06 Drill Question 1 and 2
26-07 Drill Questions 3 to 6 and 9 to 10
26-08 Drill Question 7 and 8
26-09 Drill Question 11
26-10 Drill Question 12
26-11 Drill Questions 13, 14, 17 and 18
26-12 Drill Question 15
26-13 Drill Question 16
Total Time
OPTIONAL VIDEOS FOR BATCH 8
26-01 Investment Property Part 1
26-02 Problem 1
26-03 Problems 2 to 4
26-04 Investment Property Part 2
26-05 Problem 5
26-06 Investment Property Part 3
26-07 Problem 6
26-08 Problem 7
26-09 Problem 8

Funds and Other Investments

27-01 Cash Surrender Value
27-02 Bond Sinking Fund
27-03 Other Long Term Investment
27-04 Drill Questions 1 to 3
27-05 Drill Questions 4 to 7
27-06 Drill Question 8
Total Time

Audit of Investments
28-01 Problem 1 equity
28-02 Problem 2 equity
28-03 Problem 3 equity
28-04 Problem 4 equity
28-05 Problem 5 equity
28-06 Problem 6 equity
28-07 Problem 7 equity
28-08 Problem 8 equity
28-09 Problem 9 equity
28-10 Problem 10 equity
28-11 Problem 11 equity
28-12 Problem 12 Theory Investments
Total Time

Current Liabilities
29-01 Basic Concepts and Measurement
29-02 FS Presentation
29-03 Specific Current Liabilities Part I
29-04 Specific Current Liabilities Part II
29-05 Exercise 1
29-06 Exercise 2
29-07 Exercise 3
29-08 Exercise 4 & 5
29-09 Exercise 6 & 7
29-10 Exercise 8 & 9
29-11 Multiple Choice(Theories)
Total Time

Notes Payable, Loans Payable and Debt Restructuring

30-01 Notes Payable
30-02 Debt Restructuring Part I
30-03 Debt Restructuring Part II
30-04 Loans Payable
30-05 Multiple Choice(Theories)
30-06 Exercise 1
30-07 Exercise 2
30-08 Exercise 3
30-09 Exercise 4
30-10 Exercise 5
30-11 Exercise 6
30-12 Exercise 7
Total Time

Bonds Payable
31-01 Basic Concepts
31-02 Classification and Measurement
31-03 Retirement of Bonds
31-04 Exercise 1
31-05 Exercise 2
31-06 Exercise 3
31-07 Exercise 4
31-08 Exercise 5
31-09 Exercise 6
31-10 Multiple Choice(Theories)
Total Time

Compound Financial Instruments

32-01 Basic Concepts
32-02 Bonds with Share Warrants
32-03 Convertible Bonds
32-04 Exercise 1
32-05 Exercise 2
32-06 Multiple Choice(Theories)
Total Time

Provisions
33-01 Definition and Recognition
33-02 Measurement
33-03 Recording and Common Types of Provisions
33-04 Specific Provisions (Part 1)
33-05 Specific Provisions (Part 2)
33-06 Exercise 1
33-07 Exercise 2
33-08 Exercise 3
33-09 Exercise 4
33-10 Exercise 5
33-11 Exercise 6
33-12 Exercise 7
33-13 Multiple Choice(Theories)
Total Time

Employee Benefits
34-01 Sort-Term Employee Benefits
34-02 Post-Employment Benefits (Defined Contribution Plan)
34-03 Post-Employment Benefits (Defined Benefit Plan)
34-04 Termination and other Long-term Benefits
34-05 Exercise 1
34-06 Exercise 2
34-07 Exercise 3
34-08 Exercise 4
34-09 Exercise 5
34-10 Exercise 6
34-11 Exercise 7
34-12 Exercise 8
34-13 Multiple Choice (Theories)
Total Time

OPTIONAL VIDEOS FOR BATCH 8

34-01 Employee Benefits
34-02 Problem 1
34-03 Post Employment Benefits
34-04 Problem 2
34-05 Statement of Financial Position
34-06 Problems 3 and 4
34-07 Benefit Expense
34-08 Problem 5
34-09 Problem 6
34-10 Procedural Approach
34-11 Problem 7
34-12 Problem 10

Income Tax
35-01 Basic Concepts and Accounting for Defered Taxes
35-02 Computation of Tax Expense
35-03 Initial Recognition of DTA and DTL
35-04 Tax Allocation and Presentation
35-05 Exercise 1
35-06 Exercise 2
35-07 Exercise 3
35-08 Exercise 4
35-09 Exercise 5
35-10 Exercise 6
35-11 Exercise 7
35-12 Multiple Choice (Theories)
Total Time

Leases
36-01 Basic Concepts
36-02 Accounting for Leases: Lessee (Part 1)
36-03 Accounting for Leases: Lessee (Part 2)
36-04 Accounting for Leases: Lessor
36-05 Operating Leases
36-06 Sale and Leaseback
36-07 Exercise 1
36-08 Exercise 2
36-09 Exercise 3
36-10 Exercise 4
36-11 Exercise 5
36-12 Exercise 6
36-13 Exercise 7
36-14 Exercise 8
36-15 Exercise 9
36-16 Exercise 10
36-17 Exercise 11
36-18 Multiple Choice (Theories)
Total Time

Audit of Liabilities
37-01 Problem 1
37-02 Problem 2
37-03 Problem 3
37-04 Problem 4
37-05 Problem 5
37-06 Problem 6
37-07 Problem 7
37-08 Problem 8
37-09 Special Audit Consideration
37-28 Problem 9 Liability Theory
37-10 Problem 10
37-11 Problem 11
37-12 Problem 12
37-13 Problem 13
37-14 Problem 14
37-15 Problem 15
37-16 Problem 16
37-17 Problem 17
37-18 Problem 18
37-19 Problem 19
37-20 Problem 20
37-21 Problem 21
37-22 Problem 22
37-23 Problem 23
37-24 Problem 24
37-25 Problem 25
37-26 Problem 26
37-27 Problem 27
Total Time

Shareholders' Equity (Part 1)

38-01 Shareholder's Equity
38-02 Issuance, Subscription and Retirement Part I
38-03 Issuance, Subscription and Retirement Part II
38-04 Treasury Shares Part I
38-05 Treasury Shares Part II
38-06 Other equity Instruments
38-07 Donation
38-08 Exercise 1
38-09 Exercise 2
38-10 Exercise 3
38-11 Exercise 4
38-12 Exercise 5
38-13 Exercise 6
38-14 Exercise 7
38-15 Exercise 8
38-16 Multiple Choice (Theories)
Total Time

Shareholders' Equity (Part 2)

39-01 Retained Earnings (Basic Concepts)
39-02 Retained Earnings (Dividends Part 1)
39-03 Retained Earnings (Dividends Part 2)
39-04 Recapitalization
39-05 Quasi Reorganization
39-06 Exercise 1
39-07 Exercise 2
39-08 Exercise 3
39-09 Exercise 4
39-10 Exercise 5
39-11 Exercise 6
39-12 Exercise 7
39-13 Exercise 8
39-14 Exercise 9
39-15 Exercise 10
39-16 Exercise 11
39-17 Multiple Choice (Theories)
Total Time

Share-based Payments
40-01 Basic Concepts & Recognition
40-02 Equity-Settled Share-based Payments
40-03 Accounting for Modifications
40-04 Acceleration of Vesting
40-05 Cash-settled Share-based Payments
40-06 Choice Between ES and CS
40-07 Exercise 1
40-08 Exercise 2
40-09 Exercise 3
40-10 Exercise 4
40-11 Exercise 5
40-12 Exercise 6
40-13 Exercise 7
40-14 Exercise 8
40-15 Exercise 9
40-16 Multiple Choice (Theories)
Total Time

OPTIONAL VIDEOS FOR BATCH 8

40-01 Share-Based Payment Transaction
40-02 Problem Number 1
40-03 Problem Numbers 2 and 3
40-04 Problem Numbers 4 to 6
40-05 Modifications, Cancellations and Settlements
40-06 Problem Numbers 7 and 8
40-07 Cash-Settled
40-08 Problem Numbers 9 and 10
40-09 Share-Based Payment with Cash Alternative
40-10 Share-Based Payment with Cash Alternative- Granted Simultaneously
40-11 Problem Numbers 11 and 12
40-12 Problem Number 13
40-13 Problem 14
40-14 Problem 15 to 17
40-15 Problem 18

Book Value per Share

41-01 Book Value Per Share Lecture
41-02 Exercise 1
41-03 Exercise 2
41-04 Exercise 3
41-05 Exercise 4
41-06 Multiple Choice (Theories)
Total Time

Earnings Per Share

42-01 Basic Concepts
42-02 Basic Earnings Per Share
42-03 Diluted Earnings per share
42-04 Multiple Potential Ordinary Shares
42-05 Presentation and Disclosure
42-06 Exercise 1
42-07 Exercise 2
42-08 Exercise 3
42-09 Exercise 4
42-10 Exercise 5
42-11 Exercise 6
42-12 Exercise 7
42-13 Exercise 8
42-14 Exercise 9
42-15 Exercise 10
42-16 Multiple Choice (Theories)
Total Time

Audit of Shareholders' Equity

43-01 Problem 1
43-02 Problem 2
43-03 Problem 3
43-04 Problem 4
43-05 Problem 5
43-06 Problem 6
43-07 Problem 7
43-08 Problem 8
43-09 Problem 9
43-10 Problem 10
Total Time

OPTIONAL VIDEOS FOR BATCH 8

43-01 Shareholders' Equity
43-02 Solution Problem 1
43-03 Solution Problem 2
43-04 Solution Problem 3
43-05 Solution Problem 4
43-06 Solution Problems 5-7
43-07 Solution Problems 8-10
43-08 Treasury Shares
43-09 Derecognition of Share Capital
43-10 Recapitalization
43-11 Share Warrants
43-12 Dividends to Problem 20
43-13 Non-cash to Problem 22
43-14 Fractional Share Dividends

Financial Statements Part 1

44-01 Basic Concepts & Headings and Titles
44-02 General Features
44-03 The Complete Set of Financial Statement
44-04 Statement of Financial Position
44-05 Exercise 1
44-06 Exercise 2
44-07 Exercise 3
44-08 Multiple Choice (Theories)
Total Time

Financial Statements Part 2

45-01 Statement of Comprehensive Income (Part I)
45-02 Statement of Comprehensive Income (Part II)
45-03 Statement of Changes in Equity
45-04 Notes to Financial Statements
45-05 Exercise 1
45-06 Exercise 2
45-07 Exercise 3
45-08 Exercise 4
45-09 Exercise 5
45-10 Multiple Choice (Theories)
Total Time

Statement of Cash Flows

46-01 Basic Concepts and Classification of Cash Flows
46-02 Presentation
46-03 Exercise 1
46-04 Exercise 2
46-05 Exercise 3
46-06 Exercise 4
46-07 Multiple Choice (Theories)
Total Time

Audit of FS Presentation
47-01 Problem 1
47-02 Problem 2
47-03 Problem 3
47-04 Problem 4
47-05 Problem 5
47-06 Problem 6
47-07 Problem 7
47-08 Problem 8
47-09 Problem 9
Total Time

Operating Segments
48-01 Basic Concepts
48-02 Reportable Segments
48-03 Presentation and Disclosure
48-04 Exercise 1
48-05 Exercise 2
48-06 Exercise 3
48-07 Exercise 4
48-08 Multiple Choice (Theories)
Total Time

NCAHFS & Discontinued Operations

49-01 NCAHFS: Basic Concepts & Recognition
49-02 NCAHFS: Measurement & Presentation
49-03 Discontinued Operations
49-04 Exercise 1
49-05 Exercise 2
49-06 Exercise 3
49-07 Exercise 4
49-08 Multiple Choice (Theories)
Total Time

Events after the Reporting Period

50-01 Basic Concepts & Types
50-02 Exercise 1
50-03 Multiple Choice (Theories)
Total Time

Related Parties
51-01 Basic Concepts
51-02 Disclosures
51-03 Exercise 1
51-04 Multiple Choice (Theories)
Total Time

Interim Reporting
52-01 Basic Concepts and Content of Interim Reports
52-02 Recognition and Measurement
52-03 Exercise 1
52-04 Exercise 2 and 3
52-05 Multiple Choice (Theories)
Total Time

SMEs
53-01 Basic Concepts
53-02 Full PFRS vs PFRS for SMEs vs PFRS for Small Entities
53-03 Exercise 1
53-04 Exercise 2
53-05 Exercise 3
53-06 Exercise 4
53-07 Exercise 5
53-08 Exercise 6
53-09 Exercise 7
53-10 Multiple Choice (Theories)
Total Time

Subject Total Time

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0:24:12
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0:13:46
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3:06:17

0:14:08
0:20:56
0:09:49
0:09:38
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0:06:23
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1:27:37

0:17:56
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 1:20:20

0:18:04
0:30:46
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161:15:01
 REO QUICKVIDS FINISHED:

||||||||
FINANCIAL ACCOUNTING & REPORTING

|||||||||||||||||||||||||||||||||||||||||||||||||

RECORDED
796 TOPICS
363
45.60% 01-01 Cash and Cash Equivalents

01-02 Bank Reconciliation

43
8
18.60% 01-03 Proof of Cash

01-04 Trade and Other Receivables

01-05 Accounting for Bad Debts

01-06 Notes Receivable

01-07 Receivable Financing

01-08 Loans Receivable

01-09 Inventory Initial Concepts

01-10 Inventory Subsequent Measurement

01-11 Gross Profit Method

01-12 Retail Inventory Method

01-13 Biological Assets

01-14 PPE Initial Concepts

01-15 PPE Depreciation

01-16 PPE Revaluation Surplus

01-17 Borrowing Costs

01-18 Government Grants

01-19 Investment Properties

01-20 Wasting Assets

01-21 Impairment of Assets (PAS 36)

01-22 Intangible Assets

01-23 Introduction to Financial Instruments

01-24 Investments in Equity Securities (PFRS 9)

01-25 Investment in Associate - Basic Concepts

01-25 Investment in Associate (Other Concepts)

01-26 Investment in Debt Securities (Introduction,

FVTPL, AC)
01-26 Investment in Debt Securities (FVTOCI)

01-27 Reclassification of Financial Assets

01-28 Impairment of Financial Assets

01-29 Cash Surrender Value

01-30 Introduction to and Reporting of Liabilities

01-31 Accounts Payable and Notes Payable

01-32 Bonds Payable

01-32 Loan Payable

01-33 Compound Financial Instruments

01-34 Provisions

01-35
01-35 Lessee
Lessee Accounting
Accounting - Remeasurement of Lease
Liability

01-36 Lessor Accounting (Finance Lease)

01-36 Lessor Accounting (Operating Lease)

01-37 Sale and Leaseback

01-38 Accounting for Income Taxes

 18.60%
INPUT HERE ONLY!
Duration Planned Date Date Finished

0:28:07 10/21/2024 10/21/2024

0:29:24 2/9/2025 2/9/2025

0:28:16 2/9/2025 2/9/2025

0:16:29 11/28/2024 11/28/2024

0:18:30 11/28/2024 11/28/2024

0:14:57 11/28/2024 11/28/2024

0:27:27 2/8/2025 2/8/2025

0:14:50 2/8/2025 2/8/2025

0:27:32

0:19:52

0:12:57

0:18:47

0:20:44
0:30:51

0:20:27

0:25:41

0:21:11

0:22:21

0:25:00

0:23:46

0:30:28

0:35:28

0:15:15

0:29:05

0:26:44
0:37:59

0:23:19
0:20:49

0:25:26

0:28:06
0:12:53

0:28:39

0:21:09

0:26:49
0:09:17

0:31:23

0:28:27

0:57:52
0:26:00

0:41:15
0:14:23

0:32:59

0:36:46
No.

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Advanced Financial Accounting & Reporting

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TOPICS

Introduction to AFAR
00-01 Introduction to AFAR
Total Time

Partnership Accounting
01 Partnership Formation
01-01 Introduction
01-02 Definition, Comparison and Accounts Used
01-03 Books to be Used
01-04 Valuation of Contribution
01-05 Question 1 to Question 5 Discussion - Part 1
01-06 Question 1 to Question 5 Discussion - Part 2
01-07 Realignment of Capital
01-08 Question 6 to Question 10 Discussion
01-09 Advanced Discussion and Summary
Total Time

02 Partnership Operation
02-01 Introduction
02-02 Determination and Allocation of P&L
02-03 Allocation of P&L Part 2
02-04 Allocation of P&L Part 3
02-05 Allocation of P&L Part 4
02-06 Allocation of P&L Part 5
02-07 Allocation of P&L Part 6
02-08 Periodic Adjustment of Capital
02-09 Question 12 and Question 13 Discussion
02-10 Question 14 Discussion
02-11 Question 15 and Question 16 Discussion
02-12 Summary
Total Time

new videos
02-07 Allocation of P&L Part 6
02-08 Periodic Adjustment of Capital
02-09 Q13 and Q14 Discussion
02-10 Q15 and Q16 Discussion
02-11 Q17 and Q18 Discussion

03 Partnership Dissolution
03-01 Introduction
03-02 Admission Concepts
03-03 Question 1 to Question 4
03-04 Question 5 to Question 7
03-05 Retirement Concepts
03-06 Question 8 to Question 9
03-07 Question 10 to Question 13
03-08 Incorporation and Death
03-09 Summary
Total Time

new videos
03-09 Incorporation and Death

04 Partnership Liquidation
04-01 Introduction & Lump-sum Liquidation
04-02 Question 1 to Question 4 Discussion
04-03 Question 5 to Question 7 Discussion
04-04 Installment Liquidation Concepts
04-05 Cash Priority Program
04-06 Safe Payments Schedule
04-07 Liquidation Template
04-08 Question 13 to Question 15 Discussion
04-09 Summary
Total Time

Corporate Liquidation
02-01 Introduction
02-02 SoA and SoED
02-03 SoA Application Part 1
02-04 SoA Application Part 2
02-05 SoRaL
02-06 SoRaL Application
02-07 Summary
Total Time

Revenue Recognition
03-01 Introduction
03-02 5-steps Part 1
03-03 5-steps Part 2
03-04 5-steps Part 3
03-05 5-steps Part 4
03-06 5-steps Part 5
03-07 Other Issues Part 1
03-08 Other Issues Part 2
03-09 Other Issues Part 3
03-10 Other Issues Part 4
03-11 Other Issues Part 5
03-12 Construction Part 1
03-13 Construction Part 2
03-14 Modification Part 1
03-15 Modification Part 2
03-16 Revenue Recognition in Actual Practice
03-17 Appendix 1 - Revenue Recognition (SME)
03-18 Appendix 2 - Installment Sales (old US GAAP) - Part 1
03-19 Appendix 2 - Installment Sales (old US GAAP) - Part 2
03-20 Appendix 3 - Franchise (old US GAAP)
03-21 Summary
03-22 AFAR Kwentuhan Session 1
Total Time

Home Office, Branch and Agency

04-01 Introduction and Agency Accounting
04-02 Agency Accounting - Part 2
04-03 General Procedures - Part 1
04-04 General Procedures - Part 2
04-05 Special Procedures - Part 1
04-06 Special Procedures - Part 2
04-07 Combined FS
04-08 Application
04-09 In-transit Shipments
04-10 Interbranch Transfers
04-11 Reconciliation
04-12 Summary
Total Time

Business Combination
new videos
05-01 Introduction
05-02 Scope, Definition and Classification Part 1
05-03 Classification Part 2 and Net Assets vs. Stock Acquisition
05-04 Goodwill and Gain Computation Template
05-05 Purchase vs. Acquistion and Other Issues Part 1
05-06 Discussion of Q8 to Q14

Separate and Consolidated FS

06-01 Separate FS Concepts
06-02 Separate FS Application
06-03 Introduction to Consolidated FS
06-04 Consolidated FS Concepts
06-05 Consolidated FS - DoA
06-06 Consolidated FS - SDoA Concepts
06-07 Consolidated FS - SDoA UVA, Dividends and Goodwill
06-08 Consolidated FS - SDoA OVA, Dividends and Gain
06-09 Introduction to Intercompany Sale
06-10 Intercompany Sale of Inventories Concepts
06-11 Inventories Application - Part 1
06-12 Inventories Application - Part 2
06-13 Intercompany Sale of NDA Concepts
06-14 Intercompany Sale of NDA Application
06-15 Intercompany Sale of DA Concepts
06-16 Intercompany Sale of DA Application
06-17 Integration and Application
06-18 Change in Ownership
06-19 Reverse Acquisition
06-20 SFS and CFS in Actual Practice
06-21 Summary
06-22 AFAR Kwentuhan Session 2
Total Time

Joint Arrangements
07-01 Introduction
07-02 Concepts
07-03 Joint Operations
07-04 Joint Venture - Part 1
07-05 Joint Venture - Part 2
07-06 EM Intercompany Concepts
07-07 EM Intercompany Application
07-08 PFRS for SME
07-09 Traditional JO
07-10 Actual Practice
07-11 Summary
Total Time

Forex and Hyperinflation

08-01 Introduction
08-02 Basic Concepts Part 1
08-03 Basic Concepts Part 2
08-04 Forex Transactions Part 1
08-05 Forex Transactions Part 2
08-06 Forex Transactions Part 3
08-07 FO FS Translation - Part 1
08-08 FO FS Translation - Part 2
08-09 FS Restatement Part 1
08-10 FS Restatement Part 2
08-11 Actual Practice and Summary
08-12 AFAR Kwentuhan Session 3
Total Time

Derivatives and Hedge Accounting

09-01 Introduction
09-02 Derivatives Part 1
09-03 Derivatives Part 2
09-04 Derivatives Part 3
09-05 Undesignated Hedge Part 1
09-06 Undesignated Hedge Part 2
09-07 Undesignated Hedge Part 3
09-08 Undesignated Hedge Part 4
09-09 Hedge Accounting Concepts
09-10 Categories of Hedge
09-11 Firm Commitment
09-12 Forecast Transaction
09-13 Net Investment Hedge
09-14 Actual Practice and Summary
Total Time

Not-for-Profit Organizations
10-01 NPO Concepts Part 1
10-02 NPO Concepts Part 2
10-03 Discussion of MCQs Part 1
10-04 Discussion of MCQs Part 2
10-05 NPO in Actual Practice
10-06 AFAR Kwentuhan Session 4
Total Time

Government Accounting
11-01 Government Accounting Concepts Part 1
11-02 Government Accounting Concepts Part 2
11-03 Discussion of Exercise 1 to 5
11-04 Discussion of Exercise 6
11-05 Government Accounting in Actual Practice
Total Time

Cost Accounting
01 Job Order Costing
12-01-01 Job Order Costing Concepts - Part 1
12-01-02 Job Order Costing Concepts - Part 2
12-01-03 Job Order Costing Concepts
12-01-04 Exercise 1 Job Order Costing Basics
12-01-05 Exercise 2 Job Order Costing Reconstructive
12-01-06 Exercise 3 Rework
12-01-07 Exercise 4 Spoilage
12-01-08 Exercise 5 & 6
Total Time
02 Process Costing
12-02-01 Process Costing Concepts
12-02-02 Exercise 1 One Department - WAVG vs FIFO
12-02-03 Exercise 2 WAVG - Two Departments
12-02-04 Exercise 3 FIFO - Two Departments
12-02-05 Process Costing Spoilage Concepts
12-02-06 Exercise 4 & 5
12-02-07 Exercise 6
12-02-08 Exercise 7 and 8
12-02-09 Summary
Total Time
03 Backflush Costing
12-03-01 Backflush Costing Concepts
12-03-02 Backflusing Costing Exercises
12-03-03 AFAR Kwentuhan Session 5
Total Time
04 Activity-Based Costing
12-04-01 Activity-Based Costing Concepts
12-04-02 ABC Discussion of MCQs
Total Time
05 Joint and By-Products Costing
12-05-01 Joint and By-Products Concepts
12-05-02 Discussion of MCQs Part 1
12-05-03 Discussion of MCQs Part 2
Total Time
06 Service Cost Allocation
12-06-01 Service Cost Allocation Concepts
12-06-02 Discussion of Exercises
Total Time

Insurance Contracts
13-01 Insurance Contracts Concepts Part 1
13-02 Insurance Contracts Concepts Part 2
13-03 Review Questions
13-04 Insurance Contract in Actual Practice
Total Time

Service Concession Arrangement

14-01 Service Concession Arrangement Concepts
14-02 SCA Discussion of Exercises
14-03 SCA in Actual Practice
Total Time
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Advanced Financial Accounting & Reporting

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TOPICS Duration
**SHEET IS FOR UPDATING ONCE THE CONTENTS ARE COMPLETED**
Category 0 - Introduction
00-01 AFAR Quick Videos Introduction 0:22:14

Category 1 - Partnership Accounting

01-01 Partnership Formation 0:32:24
01-02 Partnership Operations Part 1 0:15:15
01-03 Partnership Operations Part 2 0:32:16
01-04 Partnership Admission 0:30:32
01-05 Partnership Dissolution 0:09:58
01-06 Lumpsum Liquidation (Concepts) 0:07:39
01-07 Lumpsum Liquidation (Illustration) 0:14:16
01-08 Installment Liquidation 0:34:43

Category 2 - Corporate liquidation

02-01 Statement of Affairs 0:26:47
02-02 Statement of Realization and Liquidation 0:15:40

Category 3 - Revenue from Contracts with Customers

03-01 IFRS 15 5-Step Model 0:23:46
03-02 Franchise Accounting 0:22:24
03-03 Long Term Construction Contracts 0:23:05
03-04 Consignment Sales 0:17:36

Category 4 - Home Office, Branch, and Agency

04-01 Home Office and Branch (Journal Entries) 0:19:14
04-02 Home Office and Branch (Shipments at Billed Price) 0:28:35
04-03 Home Office and Agency 0:11:54
Category 5 - Business Combination
05-01 Business Combination Part 1 0:28:14
05-02 Business Combination Part 2 0:34:46

Category 6 - Consolidated Financial Statements

06-01 Separate and Consolidated FS 0:47:14
06-02 Intercompany Sale of Merchandise 0:37:17
06-03 Intercompany Sale of Fixed Assets 0:27:07

Category 7 - Joint Arrangements

07-01 Joint Arrangements 0:21:27

Category 8 - Foreign Exchange Transactions and Hedge Accounting

08-01 Foreign Currency Transactions 0:14:04
08-02 Hedge Accounting 0:36:55

Category 9 - Financial Statement Translations

Category 10 - Non-profit Organizations

10-01 Non-profit Organizations 0:30:00

Category 11 - Government Accounting

11-01 Government Accounting 0:33:43

Category 12 - Cost Accounting

12-01 Joint Costing 0:15:33
12-02 By Product Costing 0:06:17
12-03 Job Order Costing Part 1 0:26:52
12-04 Job Order Costing Part 2 0:25:04
12-05 Process Costing Part 1 0:19:52
12-06 Process Costing Part 2 0:40:27
64.71%
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Management Advisory Services

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TOPICS
Basic Considerations in MAS
01-01 Introduction
01-02 Managerial vs Financial vs Cost
01-03 Roles and Functions Part 1
01-04 Roles and Functions Part 2
01-05 International Certifications and Ethics
01-06 Global Trends in MAS
01-07 Drill 1 to 11
01-08 Drill 12 to 44
01-09 Drill 45 to 61
Total Time

Variable and Absorption Costing

02-01 Introduction, Period vs Product Cost
02-02 Inventoriable Costs
02-03 Treatment of Overhead
02-04 Reconciliation of Net Income
02-05 Drills 1 to 12
02-06 Drills 13 to 30
02-07 Drills 31 to 40
02-08 Drills 41 to 52
02-09 Illustration 1
02-10 Illustration 2
02-11 Illustration 3
02-12 Illustration 4
02-13 Illustration 5 and 6
Total Time

CVP BEP
03-01 Introduction and Cost Behavior
03-02 Limiting Assumptions
03-03 Factors Affecting Profit
03-04 BEP Formula Part 1
03-05 BEP Formula Part 2 Illustration
03-06 Desired Sales
03-07 Sensitivity Analysis
03-08 Indifference Point
03-09 Sales Mix
03-10 MOS & DOL
03-11 Different Scenarios
03-12 Drills 1 to 29
03-13 Drills 30-59
Total Time

Financial Statement Analysis

04-01 Introduction, Vertical, Horizontal
04-02 Cash Flows and Free Cash Flows
04-03 Gross Profit Variance Analysis
04-04 Introduction to Ratios and Liquidity
04-05 Working Capital Activity Ratios
04-06 Solvency Ratios
04-07 Profitability Ratios
04-08 Marketability Ratios
04-09 Du Pont, Growth, and AFN
04-10 Drills 1 to 18
04-11 Drills 19 to 24
04-12 Drills 25 to 29
04-13 Drills 30 to 51
04-14 Drills 52 to 72
04-15 Drills 73 to 78
Total Time

Budgeting
05-01 Introduction, Cycle, Administration
05-02 Master Budget
05-03 Other Types of Budget
05-04 Drills 1 to 25
05-05 Drills 26 to 37
05-06 Drills 38 to 49
05-07 Drills 50 to 75
Total Time

Standard Cost and Variance Analysis

06-01 Introduction
06-02 Journal Entries
06-03 Materials and Labor
06-04 Overhead
06-05 Flexible and Static
06-06 Illustration 1
06-07 Illustration 2
06-08 Illustration 3
06-09 Illustration 4
06-10 Standard Costing Drills 1 to 9
06-11 Standard Costing Drills 10 to 31
06-12 Standard Costing Drills 32 to 46
06-13 Standard Costing Drills 47 to 54
06-14 Standard Costing Drills 55 to 63
Total Time

Performance Evaluation
07-01 Performance Evaluation
07-02 Controllable and Non-controllable Cost, Direct and Common Costs
07-03 Type of Responsibility
07-04 Performance Centers (Cost,
Margin (Manager Revenue,
vs. Segment Profit and Investment
Performance), Centers) (ROI), Residual Income
Return of Investment
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

Pricing Decisions
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

Relevant Costing
09-01 Introduction
09-02 Approaches Relevant Opportunity Indifference Point
09-03 Make or Buy
09-04 Accept Reject a Special Order
09-05 Continue-Discontinue and SDP
09-06 Sell or Process Further
09-07 Combination of Products
09-08 End notes
09-09 Drills 1 to 34
09-10 Drills 35 to 43
09-11 Drills 44 to 52
09-12 Drills 53 to 59
09-13 Drills 60 to 67
09-14 Drills 69 to 78
Total Time

Quantitative Techniques in Decision Making

10-01 Introduction
10-02 Regression and Correlation
10-03 Learning Curve
10-04 Probabilities
10-05 Decision Tree
10-06 Linear Programming
10-07 Drills 1 to 23
10-08 Drills 24 to 33
10-09 Drills 34 to 50
10-10 Drills 51 to 75
Total Time

Financial Markets
11-01 Introduction
11-02 Money Market
11-03 Fixed Income Market
11-04 Stock Market Part 1
11-05 Stock Market Part 2
11-06 Drills 1 to 19
11-07 Drills 20 to 36
11-08 Drills 37 to 45
11-09 Drills 46 to 78
Total Time

Working Capital Management

12-01 Introduction
12-02 Working Capital Management Policies
12-03 Cash Management Part 1
12-04 Cash Management Part 2
12-05 Receivables Management
12-06 Inventory Management Part 1
12-07 Inventory Management Part 2
12-08 Drills 1 to 14
12-09 Drills 15 to 31
12-10 Drills 32 to 43
12-11 Drills 44 to 62
12-12 Drills 63 to 82
Total Time

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

Long-term Financing
14-01 Introduction
14-02 Intermediate Part 1
14-03 Intermediate Part 2
14-04 Intermediate Part 3
14-05 Cost of Capital Part 1
14-06 Cost of Capital Part 2
14-07 Cost of Capital Part 3
14-08 Cost of Capital Part 4
14-09 Cost of Capital Part 5
14-10 Cost of Capital Part 6
14-11 MM Proposition
14-12 Drills 1 to 14
14-13 Drills 15 to 44
14-14 Drills 45 to 58
14-15 Drills 50 to 71
Total Time

Capital Budgeting
15-01 Introduction
15-02 Factors Part 1
15-03 Factors Part 2
15-04 Non-discounted Part 1
15-05 Non-discounted Part 2
15-06 Discounted Part 1
15-07 Discounted Part 2
15-08 Discounted Part 3
15-09 Project Screening
15-10 Sensitivity Analysis
15-11 Inflation
15-12 Drills 1 to 21 Part 1
15-13 Drills 1 to 21 Part 2
15-14 Drills 22 to 33
15-15 Drills 34 to 54
15-16 Drills 55 to 68
15-17 Drills 69 to 80
Total Time

Risk and Leverage

16-01 Introduction
16-02 Risk and Return
16-03 CAPM and Portfolio Return
16-04 SD and CoV
16-05 Portfolio Risk
16-06 Operating and Financial Leverage
16-07 Drills 1 to 19
16-08 Drills 20 to 43
16-09 Drills 44 to 63
Total Time

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

Strategic Cost Management

18-01 Strategic Costing Overview
18-02 Just-In-Time (JIT)
18-03 Business Process Reengineering (BRP)
18-04 Product Life Cycle Costing
18-05 Theory of Constraints (TOC)
18-06 Activity Based Costing and Management
18-07 Drills Part 1
18-08 Drills Part 2
18-09 Drills Part 3
Total Time

Subject Total Time

|||||||||||||||||||||||||||||||||||||||||||||||||||||
56.93%
INPUT HERE ONLY! PRE-RECORDED
Duration Planned Date Date Finished Total Videos:
Finished Videos:
0:23:46 8/20/2024 8/20/2024 Percentage
0:13:17 8/20/2024 8/20/2024
0:29:07 8/20/2024 8/20/2024
0:32:14 8/20/2024 8/20/2024
0:30:12 8/20/2024 8/20/2024 QUICKVIDS
0:20:20 8/20/2024 8/20/2024 Total Videos:
0:09:28 8/20/2024 8/20/2024 Finished Videos:
0:25:23 8/20/2024 8/20/2024 Percentage
0:13:11 8/20/2024 8/20/2024

0:08:13 9/1/2024 9/1/2024

0:29:50 9/2/2024 9/2/2024
0:19:51 9/2/2024 9/2/2024
0:08:33 9/2/2024 9/2/2024
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0:26:02 9/2/2024 9/2/2024
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0:20:50 9/2/2024 9/2/2024
0:11:49 9/2/2024 9/2/2024
0:11:21 9/2/2024 9/2/2024
0:05:08 9/2/2024 9/2/2024
0:18:22 9/2/2024 9/2/2024
0:06:48 9/2/2024 9/2/2024
3:07:25

0:19:53 9/10/2024 9/10/2024

0:09:40 9/10/2024 9/10/2024
0:13:39 9/10/2024 9/10/2024
0:30:59 9/10/2024 9/10/2024
0:04:05 9/10/2024 9/10/2024
0:08:55 9/10/2024 9/10/2024
0:17:29 9/10/2024 9/10/2024
0:09:28 9/10/2024 9/10/2024
0:29:14 9/10/2024 9/10/2024
0:28:31 9/10/2024 9/10/2024
0:11:49 9/10/2024 9/10/2024
0:20:31 9/10/2024 9/10/2024
0:42:12 9/10/2024 9/10/2024
4:06:25

0:17:39 10/11/2024 10/11/2024

0:10:56 10/11/2024 10/13/2024
0:13:54 10/13/2024 10/13/2024
0:36:31 10/13/2024 10/13/2024
0:15:16 10/14/2024 10/14/2024
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0:05:56 10/14/2024 10/14/2024
0:12:26 10/14/2024 10/14/2024
0:34:46 10/14/2024 10/14/2024
0:12:22 10/14/2024 10/14/2024
0:20:15 10/14/2024 10/14/2024
0:40:04 10/14/2024 10/14/2024
0:31:05 10/14/2024 10/14/2024
0:10:50 10/14/2024 10/14/2024
4:38:03

0:34:24 10/25/2024 10/27/2024

0:12:37 10/27/2024 10/27/2024
0:23:19 10/27/2024 10/27/2024
0:26:36 10/28/2024 10/28/2024
0:31:03 10/28/2024 10/28/2024
0:19:05 10/28/2024 10/28/2024
0:27:19 10/28/2024 10/28/2024
2:54:23

0:38:48 11/18/2024 11/18/2024

0:10:12 11/18/2024 11/18/2024
0:10:33 11/18/2024 11/18/2024
0:11:28 11/18/2024 11/18/2024
0:10:13 11/18/2024 11/18/2024
0:17:25
0:43:37
0:16:53
0:14:23
0:06:46 12/11/2024 12/11/2024
0:43:27 12/11/2024 12/11/2024
0:27:51 12/11/2024 12/11/2024
0:18:27 12/11/2024 12/11/2024
0:11:31 12/11/2024 12/11/2024
4:41:34

0:27:05 12/09/2024 12/09/2024

0:05:02 12/09/2024 12/09/2024
0:06:52 12/09/2024 12/09/2024
0:25:22 12/09/2024 12/09/2024
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0:33:55 12/10/2024 12/10/2024
0:35:08 12/10/2024 12/10/2024
0:41:16 12/10/2024 12/10/2024
0:33:45 01/24/2025 01/24/2025
0:43:26
5:11:30

0:16:46 12/10/2024 12/10/2024

0:27:58 12/10/2024 12/10/2024
0:06:38 12/10/2024 12/10/2024
0:05:09 12/10/2024 12/10/2024
0:16:22 12/10/2024 12/10/2024
0:14:59 12/11/2024 12/11/2024
0:24:49 12/11/2024 12/11/2024
0:07:11 12/11/2024 12/11/2024
0:20:49 12/11/2024 12/11/2024
0:23:41 12/11/2024 12/11/2024
2:44:22

0:14:13 01/14/2025 01/14/2025

0:27:43 01/14/2025 01/14/2025
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0:42:28 01/15/2025 01/15/2025
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0:39:39 01/24/2025 01/24/2025
5:02:51

0:10:05 01/23/2025 01/23/2025

0:30:02 01/23/2025 01/23/2025
0:14:48 01/23/2025 01/23/2025
0:13:03 01/23/2025 01/23/2025
0:10:52 01/23/2025 01/23/2025
0:12:23 02/24/2025 02/24/2025
0:35:36 02/24/2025 02/24/2025
0:25:07 02/24/2025 02/24/2025
0:21:19 02/24/2025 02/24/2025
0:43:42 02/24/2025 02/24/2025
3:36:57

0:34:07 02/26/2025 02/26/2025

0:12:00 02/26/2025 02/26/2025
0:17:22 02/26/2025 02/26/2025
0:20:00
0:14:23
0:14:33
0:11:42
0:07:08
0:33:25
2:44:40

0:11:43
0:19:40
0:38:11
0:24:16
0:32:37
0:24:41
0:24:18
0:12:28
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0:25:21
0:38:48
0:27:11
4:54:38

0:18:12
0:46:30
0:10:47
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0:14:10
0:05:50
0:26:51
2:56:02

0:26:21
0:18:29
0:09:08
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0:53:54
0:26:08
0:05:28
0:06:44
0:07:58
0:16:45
0:35:25
0:12:53
0:27:20
0:29:51
0:30:45
5:22:30

0:13:43
0:38:01
0:18:20
0:20:37
0:11:18
0:26:30
0:20:05
0:13:05
0:11:46
0:10:33
0:06:42
0:33:00
0:31:00
0:22:46
0:33:25
0:30:39
0:30:53
6:12:23

0:28:02
0:21:31
0:17:02
0:11:41
0:29:34
0:11:45
0:17:18
0:33:32
0:20:57
3:11:22

0:26:07
0:40:26
0:30:33
0:46:21
1:19:15
0:22:34
0:25:47
4:31:03

1:10:04
0:22:12
0:10:14
0:16:06
0:15:06
0:28:34
0:46:09
0:18:42
0:45:35
4:32:42

73:35:45
 REO QUICKVIDS FINISHED:
Management Advisory Services

|||||||||||||||||||||||||| 21.8
RECORDED
202 TOPICS
%
115 **SHEET IS FOR UPDATING ONCE THE CONTENTS ARE COMPLETED**
56.93%
00 Introduction to Quick Videos
00-01 Introduction to Quick Videos

01 Basic Consideration
32 01-01 Basic Considerations in MAS Part 1 of 3
7 01-02 Basic Considerations in MAS Part 2 of 3
21.88% 01-03 Basic Considerations in MAS Part 3 of 3

02 Absorption and Variable Costing

02-01 Absorption and Variable Costing Part 1 of 3
02-02 Absorption and Variable Costing Special Case
02-03 Absorption and Variable Costing Illustrative Examples

03 Cost Concepts and CVP Analysis

03-01 Cost Concepts
03-02 CVP Analysis Part 1
03-03 CVP Analysis Part 2

04_FS ANALYSIS
04-01 Financial Statement Analysis Part 1
04-02 Financial Statement Analysis Part 2

05_Budgeting
05-01 Concepts of Budgeting
05-02 Master Budget

06_Standard Costing
06-01 Standard Costing MOH Variance
06-02 Standard Costing DM and DL Variances

07 Performance Evaluation
07-01 Responsibility Accounting.mp4
07-02 Transfer Pricing
07-03 Balanced Scorecard

09 Relevant Costing
09-01 Introduction to Relevant Costing
09-02 Relevant Costing Decisions

10

11_Financial Markets
11-01 Financial Markets
11-02 Bond Valuation
11-03 Stock Valuation
11-04 Derivatives

12_Working Capital Management

12-01 Working Capital Management
12-02 Cash and MS Management
12-03 Accounts Receivable Management
12-04 Inventory Management

13_Short Term Financing

13-01 Accounts Payable Management
13-02 Bank Loans and Commercial Papers
13-03 Accounts Receivable and Inventory Financing
21.88
%
Duration
INPUT HERE ONLY!
Planned Date Date Finished

0:02:47 10/16/2024 10/16/2024

0:29:35 10/16/2024 10/16/2024

0:14:07 10/16/2024 10/16/2024
0:15:27 10/16/2024 10/16/2024

0:27:30 10/16/2024 10//17/2024

0:17:46 10/22/2024 10/23/2024
0:37:21 10/23/2024 10/23/2024

0:20:20
0:32:16
0:16:25

0:20:07
0:32:23

0:27:30
0:16:22

0:15:19
0:38:28

0:31:03
0:12:40
0:12:21

0:16:18
0:23:27

0:10:13
0:25:27
0:17:11
0:09:26

0:28:32
0:38:05
0:20:21
0:19:06

0:27:02
0:36:58
0:09:39
 REO QUICKVIDS FINISHED:
Regulatory Framework & Business Transactions

||||||||||||||||||||||||||||||
53.21%
No. TOPICS

1 Obligations- Atty Cesar Nickolai Jr Soriano

01-01 Obligations in General
01-02 Sources of Obligations
01-03 Kinds of Obligations Part I
01-04 Kinds of Obligations Part II
01-05 Nature and Effects and Remedies in Case of Breach
01-06 Specific Circumstances Affecting and Obligation
01-07 Payment or Performance
01-08 Special Forms of Payment
01-09 Loss or Impossibility
01-10 Condonation and Confusion
01-11 Compensation
01-12 Novation
Total Time

2 Contracts- Atty. Mae Diane Azores

02-01 Definition to Classification
02-02 Essential Elements of Contracts
02-03 Interpretation of Contracts to Defective Contracts
Total Time

3 Sales- Atty. Mae Diane Azores

03-01 Nature of Contract of Sale by Auction
03-02 Recto Law to Condominium Act
03-03 Obligations of a Vendor
03-04 Unpaid Seller to Obligations of Vendee
03-05 Extinguishment of Contract of Sale
Total Time

4 Credit Transactions- Atty. Mae Diane Azores

05-01 Introduction to Credit Transactions to Pledge
05-02 Chattel Mortgage to Distinctions
05-03 Real Estate Mortgage to Redemption
Total Time
5 Anti-Bouncing Checks Law- Atty Cesar Nickolai Jr Soriano
05-01 Anti-Bouncing Checks Law
Total Time

6 Consumer Protection Act and Lemon Law- Atty Cesar Nickolai Jr Soriano
06-01 Declaration of Policy, Construction and Definition of Terms
06-02 Protection Against Deceptive, Unfair and Unconscionable Sales or Practices
06-03 Labeling and Fair Packaging Part 1
06-04 Labeling and Fair Packaging Part 2
06-05 Consumer Product and Service Warranty
06-06 Price Tag Requirement
06-07 Lemon Law
Total Time

7 Financial Rehabilitation and Insolvency Act- Atty Cesar Nickolai Jr Soriano

07-01 Financial Rehabilitation and Insolvency Act in General
07-02 Suspension of Payments
07-03 Rehabilitation Part 1
07-04 Rehabilitation Part 2
07-05 Pre-Negotiated Rehabilitation
07-06 Liquidation Part 1
07-07 Liquidation Part 2
Total Time

8 Philippine Competition Act- Atty Cesar Nickolai Jr Soriano

08-01 Philippine Competition Act Part 1
08-02 Philippine Competition Act Part 2
Total Time

9 Government Procurement Law- Atty Cesar Nickolai Jr Soriano

09-01 Government Procurement Act Part 1
09-02 Government Procurement Act Part 2
09-03 Government Procurement Act Part 3
09-04 Government Procurement Act Part 4
Total Time

10 Partnership- Atty. Mae Diane Azores

10-01 Nature to Profit and Loss Sharing
10-02 Rights and Obligations of Partnership and Partners
10-03 Obligations to 3rd Persons to Dissolution
10-04 Limited Partnership
Total Time
11 Law on Corporations- Atty. Mae Diane Azores
11-01 Part I
11-02 Part II
11-03 Part III
11-04 Part IV
11-05 Part V
11-06 Part VI
11-07 Part VII
11-08 Part VIII
11-09 Part IX
11-10 Part X
11-11 Securities Regulation Code
11-12 Rights of a Stockholder
Total Time

12 Insurance-Atty Cesar Nickolai Jr Soriano

12-01 Concept, Elements, Characteristics and Classes of Insurance
12-02 Insurable Interest
12-03 Perfection and Rescission
12-04 Claims Settlement and Subrogation
Total Time

13 Cooperatives- Atty. Mae Diane Azores

13-01 Cooperatives Part 1
13-02 Cooperatives Part 2
13-03 Cooperatives Part 3
13-04 Cooperatives Part 4
13-05 Cooperatives Part 5
13-06 Cooperatives Part 6
13-07 Cooperatives Part 7
13-08 Cooperatives Part 8
Total Time

14 AMLA- Atty. Mae Diane Azores

14-01 AMLA Part 1
14-02 AMLA Part 2
14-03 AMLA Part 3
14-04 Bank Secrecy Laws
14-05 Truth in Lending Act
14-06 PDIC Law
Total Time

15 Intellectual Property Law- Atty Cesar Nickolai Jr Soriano/ Atty Mae Diane Azores
15-01 Trademarks I
15-02 Tradenarks II
15-03 Copyright I
15-04 Copyright II
 15-05 Patent I
15-06 Patent II
15-07 Introduction to Patents
15-08 Trademark
Total Time

16 Data
16-01Privacy Act- Atty
Data Privacy Act:Cesar Nickolai
Definition Jr Soriano
of Terms, Scope and Applicability and the National
Privacy Commission
16-02 Data Privacy Act: Processing of Personal Information
16-03 Data Privacy Act: Rights of a Data Subject
16-04 Data Privacy Act: Security of Sensitive Personal Information in Government
Total Time

17 E-Commerce Act- Atty Cesar Nickolai Jr Soriano

17-01 E-Commerce
17-02 E-Commerce Act:
Act: Legal
Objectives, Applicability
Recognition and Definition
of Electronic of Terms Document and
Data Messages,
Signatures
17-03 E-Commerce Act Part: Communication of Electronic Data Messages or Documents
17-04 E-Commerce Act Part: Electronic Transactions in Government
Total Time

18 Ease of Doing Business Act- Atty Cesar Nickolai Jr Soriano

18-01 Ease of Doing Business Act
Total Time

19 Labor Law- Atty Cesar Nickolai Jr Soriano

19-01 Coverage and Night Shift Differential and Overtime Pay
19-02 Weekly Rest Periods and Holiday Pay
19-03 Leaves, Wages and 13th Month Pay
Total Time

20 Social Security Law- Atty Cesar Nickolai Jr Soriano

20-01 Declaration of Policy and Coverage
20-02 Sem of Contingency, Credited Years of Service and Average Monthly Salary Credit
20-03 Monthly Pension and Retirement Benefits
20-04 Death, Disability and Funeral Benefits
20-05 Sickness and Maternity Leave Benefits
20-06 Other Rules on Benefits and Contributions
20-07 Remittance of Contibutions and Employment Records
20-08 Penal Clauses
Total Time

21 Banking Laws Atty Cesar Nickolai Jr Soriano

21-01 Bank Secrecy Law
21-02 Truth in Lending Act
21-03 PDIC Act

Subject Total Time

|||||||||||||||||||||||||||||||||||||
53.21%
INPUT HERE ONLY! PRE-RECORDED
Duration Planned Date Date Finished Total Videos:
Finished Videos:
Percentage
0:14:05 11/26/2024 11/26/2024
0:30:09 11/26/2024 11/26/2024
0:36:31 11/27/2024 11/27/2024
0:48:54 12/25/2024 12/25/2024 QUICKVIDS
0:21:01 12/25/2024 12/25/2024 Total Videos:
0:24:15 12/25/2024 12/25/2024 Finished Videos:
0:26:59 12/25/2024 12/25/2024 Percentage
0:26:00 12/26/2024 12/26/2024
0:13:48 12/26/2024 12/26/2024
0:10:16 12/26/2024 12/26/2024
0:18:02 12/26/2024 12/26/2024
0:12:53 12/26/2024 12/26/2024
4:40:43

0:55:13
1:24:50
0:49:40
3:09:43

1:20:21
0:27:01
0:32:19
1:00:02
0:25:04
3:44:47

0:45:57
0:13:52
0:19:44
1:19:33
0:13:50
0:13:50

0:17:32
0:17:18
0:18:29
0:11:22
0:12:27
0:03:28
0:20:30
1:41:06

0:13:34 01/11/2025 01/11/2025

0:08:45 01/11/2025 01/11/2025
0:15:10 01/11/2025 01/11/2025
0:13:52 01/11/2025 01/11/2025
0:19:54 01/11/2025 01/11/2025
0:15:17 01/11/2025 01/11/2025
0:09:47 01/11/2025 01/11/2025
1:20:43

0:37:00
0:19:55
0:56:55

0:20:57
0:15:14
0:29:02
0:22:59
1:28:12

0:46:26 8/27/2024 8/27/2024

0:20:09 8/27/2024 8/27/2024
0:39:19 8/27/2024 8/27/2024
0:17:59 8/27/2024 8/27/2024
2:03:53
1:02:35 9/5/2024 9/5/2024
0:06:58 9/5/2024 9/5/2024
0:44:11 9/5/2024 9/5/2024
0:08:55 9/5/2024 9/5/2024
0:35:30 9/5/2024 9/5/2024
0:23:59 9/5/2024 9/5/2024
0:14:27 9/13/2024 9/13/2024
0:28:14 9/13/2024 9/13/2024
0:20:23 9/13/2024 9/13/2024
0:21:26 9/13/2024 9/13/2024
0:49:53 9/28/2024 10/17/2024
0:21:16 10/17/2024 10/17/2024
6:21:18

0:37:47
0:34:42
0:19:02
0:10:46
1:42:17

0:21:14 01/19/2025 01/19/2025

0:22:34 01/19/2025 01/19/2025
0:12:41 01/21/2025 01/21/2025
0:19:30 01/21/2025 01/21/2025
0:06:47 01/21/2025 01/21/2025
0:10:21 01/21/2025 01/21/2025
0:28:58 01/21/2025 01/21/2025
0:11:27 01/21/2025 01/21/2025
2:13:32

0:26:45
0:30:43
0:16:18
0:34:05
0:19:50
0:30:20
1:13:46

0:33:28 01/31/2025 01/31/2025

0:29:03 01/31/2025 01/31/2025
0:36:48 02/04/2025 02/04/2025
0:31:41 02/04/2025 02/04/2025
0:22:20 02/04/2025 02/04/2025
0:17:16 02/04/2025 02/04/2025
0:54:40
0:45:33
2:50:36

0:22:28 02/04/2025 02/04/2025

0:31:52 02/05/2025 02/05/2025
0:26:17 02/05/2025 02/05/2025
0:16:50 02/05/2025 02/05/2025
1:37:27

0:13:39 02/04/2025 02/04/2025

0:21:13 02/04/2025 02/04/2025
0:29:27 02/04/2025 02/04/2025
0:13:24 02/04/2025 02/04/2025
1:17:43

0:22:35 02/03/2025 02/03/2025

0:22:35

0:31:28
0:36:57
0:29:17
1:37:42

0:20:35
0:23:22
0:18:32
0:23:16
0:24:27
0:15:58
0:17:06
0:09:11
2:32:27

0:29:34
0:17:22
0:27:26

42:28:48
 REO QUICKVIDS FINISHED:
Regulatory Framework & Business Transactions

||||||||| || 9.52
RECORDED
109 TOPICS
58
53.21%

RFBT 01 - Law on Obligations

01-01 Law on Obligations - Part 1
01-02 Law on Obligations - Part 2
21 01-03 Law on Obligations - Part 3
2 01-04 Law on Obligations - Part 4
9.52%

RFBT 02 - Law on Contracts

02-01 Law on Contracts Part 1
02-02 Law on Contracts Part 2

RFBT 03 - Law on Sales, Credit Transactions, CPA, E-commerce

03-01 Law on Sales, Credit Transactions, CPA, E-commerce Part 1
03-02 Law on Sales, Credit Transactions, CPA, E-commerce Part 2

RFBT 04 - Banking Laws

04-01 Banking Laws - Part 1
04-02 Banking Laws - Part 2
04-03 Banking Laws - Part 3

RFBT 05 - FRIA
05-01 Financial Rehabilitation and Insolvency Act (FRIA)

RFBT 06 - Law on Corporations

06-01 Law on Corporations Part 1
06-02 Law on Corporations Part 2
06-03 Law on Corporations Part 3

RFBT 07 - Law on Partnerships

07-01 Law on Partnerships - Part 1
07-02 Law on Partnerships - Part 2

RFBT 08 - Law on Cooperatives

08-01 Law on Cooperatives

RFBT 09 - Labor Law and SSS

09-01 Labor Law and SSS

RFBT 10 - Data Privacy Act, Insurance Law, EDBA

10-01 Data Privacy Act, Insurance Law, EDBA

RFBT 11 - Philippine Competition Act, GPRA, and IP Law

11-01 Philippine Competition Act, GPRA, and IP Law
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Taxation

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No. TOPICS
0 Create Law Updates
00-00 Prelude to Create Updates
00-01 Instruction and Changes In Final Taxes
00-02 Create Law Part 2
00-03 Create Law Part 3
00-04 Corporate Taxpayer Create Edition
00-05 Corporate Tax Revise
Total Time

1 Fundamental Principles of Taxation

01-02 Definition of Taxation - Taxation as a Power
01-01 Definition
01-03 Taxation Review Guide
of Taxation - Taxation as a Process
01-04 Definition of Taxation - Taxation as a Mode of Government Cost Allocation
01-05 Purpose and Scope of Taxation
01-06 Inherent Limitations of Taxation
01-07 Constitutional Limitations of Taxation
01-08 Situs of Taxation
01-09 Double Taxation and its Remedies
01-10 Escapes from Taxation
01-11 Principles of a Sound Tax System
01-12 Fundamentals Of Taxation Part 1- Drills
01-13 Fundamentals Of Taxation Part 2-Drills
Total Time

2 Taxes, Tax Laws and Tax Administration

02-01 Tax and Its Classifications
02-02 Tax vs. Similar Items
02-03 Tax laws vs. Revenue Regulations vs. Rulings
02-04 Powers of the BIR and the CIR
02-05 Fundamental Doctrines in Taxation
02-06 Discussion of Illustratives
Total Time

3 Fundamental Principles of Income Taxation

03-01 Gross income with Drills
03-02 Income Taxpayers with Drills
03-03 Situs of income with Drills
03-04 Accounting periods
 03-05 Accounting methods
03-06 Income Tax Compliance
03-07 Income Tax Compliance Drills
Total Time

4 Final Income Taxation (summary notes x)

04-00 Prelude to Final Income Taxation
04-01 Introduction to Final Income Taxation
04-02 Interest income
04-03 Dividend income
04-04 Royalty, Prizes, Winnings & Informer's Reward
04-05 Drill continuation
Total Time

5 Capital Gains Tax

05-01 Capital assets and the scope of CGT
05-02 15% CGT on Disposal of Domestic Stocks Directly to Buyer
05-03 Drill: Transactional 15% CGT
05-04 Drill: Annual 15% CGT
05-05 15% CGT in Installment
05-06 Wash sales rule
05-07 Tax-free Exchange of Property
05-08 6% CGT on Disposal of Real Property Capital Asset
05-09 Drill: Scope of the 6% CGT
05-10 Drill: 6% CGT in installment and next topics
Total Time

6 Regular Income Tax

06-01 Introduction to Regular Income Tax
06-02 Inclusions in Gross Income
06-03 Exclusions in Gross Income Part I
06-04 Exclusions in Gross Income Part II
06-05 Special Reporting Considerations on Gross Income
06-06 Preface to Handout- Illustration
06-07 Exercise Number 1 -3
06-08 Exerccise Number 4 - 7
06-09 Exercise Number 8 -11
06-10 Exercise Number 12
Total Time

6.01 Compensation Income

06.01-01 Compensation Income 1
06.01-02 Compensation Income 2
06.01-03 Withholding tax on Compensation
06.01-04 Illustration 1
06.01-05 Drill No. 1 to 15
06.01-06 Drill Exercise No. 16-27
Total Time
6.02 Fringe Benefits
06.02-01 Fringe Benefits - Lecture
06.02-02 Illustration - Drill
06.02-03 Illustration - Drill
Total Time

6.03 Dealings in Properties

06.03-01 Dealings In Properties
06.03-02 Illustration 1 - 3
06.03-03 Illustration 4
06.03-04 Illustration 5
Total Time

7 Principles of Deductions
07-01 Principles of Deduction
07-02 Special Considerations on Deductions
07-03 Illustration 1
07-04 Illustration 2-6
Total Time

7.01 Itemized Deductions

07.01-01 Itemized Deductions 1
07.01-02 Itemized Deductions 2
07.01-03 Itemized Deductions 3
07.01-04 Itemized Deductions 4
07.01-05 Itemized Deductions 5
07.01-06 Itemized Deductions 6
07.01-07 Nolco Concept
07.01-08 Nolco Illustration
07.01-09 Special Allowable Deductions
07.01-10 Problem 14 & 15
07.01-11 Additional Deduction For Labor Training Expense
Total Time

7.02 Optional Standard Deductions

07.02-01 Optional Standard Deductions Concepts
07.02-02 Illustrations 2 & 3
07.02-03 Illustration 4
07.02-04 Mandatory Itemized Deductions
Total Time

8 Individual Income Taxation

 08-01 Narrative Summary of Basic Rules
08-02 Illustration 1 Part I
08-03 Illustration 1 Part II
08-04 Illustration 2
08-05 Illustration 2 (Purely in Business- 8% Commuted Tax Option)
08-06 Illustration 3.1 (Regular Tax Option)
08-07 Illustration 3.2 (8% Tax Option)
08-08 Illustration 4
08-09 Estate and Trust Concept
08-10 Illustration 5
08-11 Illustration 6
Total Time

9 Corporate Income Taxation

09-01 Corporate taxpayers Part 1 -Create
09-02 Corporate taxpayers Part 2 -Create
09-03 Drill - Corporate Taxpayer types
09-04 Drill - Special & Exempt Corporations
09-05 Drills - International Carriers
09-06 Drills - OBU/FCDU/EFCDU
09-07 Drills - Supplementals
09-08 Unique Corporate Tax rules
09-09 Drill - Minimum corporate income tax
09-10 Improperly Accumulated Earnings Tax
09-11 Branch Profit Remittance Tax
09-12 Illustration 19 & 20
Total Time

Revised Videos
09-01 Corporate Income Taxation

10 Estate Taxation
10-01 Introduction to transfer taxation
10-02 Transfers
10-03 Types of Transfer Taxpayers
10-04 Succession
10-05 Special Elements
Exclusions and Valuation of Gross Estate / Discussion of
Illustrations 1, 2 & 3
10-06 Gross Estate of Married Decedents
10-07 Classification of Gross Estate Items & Discussion of Illustration 4
10-08 Illustration 5
10-09 Deductions from Gross Estate
10-10 Illustration 6 & 7
10-11 Vanishing Deductions
10-12 Vanishing Deductions Illustration
10-13 Illustration 10
10-14 Illustration 10 Absolute Community of Property
 10-15 Illustration 11&12 and Administrative requirements
Total Time

11 Donors Taxation
11-01 The concept of donation
11-02 Donor's tax
11-03 Illustration 1
11-04 Illustration 2-3
11-05 Illustration 4-6
11-06 Illustration 7
11-07 Illustration 8
11-08 Illustration 9-11
Total Time

12 Consumption Taxes
12-01 Consumption Tax
12-02 Vat on Import vs. Business Tax
12-03 Classes of Consumption
12-04 Additional Considerations on Consumption Tax
12-05 Drills
Total Time

13 VAT on Importation
13-01 VAT on Importation
13-02 VAT on Importation - Drills
Total Time

14 Introduction to Business Taxation

14-01 Introduction to Business Taxation Part 1
14-02 Introduction to Business Taxation Part 2
14-03 Introduction to Business Tax Drills Part 1
14-04 Introduction to Business Tax Drills Part 2
14-05 Exempt Sales or Receipt Part 1
14-06 Exempt Sales or Receipt Part 2
14-07 Exempt Sales or Receipt Drills Part 1
14-08 Exempt Sales or Receipt Drills Part 2
Total Time

14.01 Specific Percentage Tax

14.01-01 Services Specifically Subject to % Tax
14.01-02 Specifically Subject to % Tax - Drills
Total Time

14.02 Value Added Tax

14.02-01 Sources Of Output Vat (12%)
14.02-02 Vat Source Of Output Vat (0%)
14.02-03 Output Vat - Drills
 14.02-04 Input Vat
14.02-05 Input Vat - Drills
14.02-06 Input Vat Allocation And Tax Credits
14.02-07 Vat Integrated Application Part 1
14.02-08 VAT Integrated Application Part 2
Total Time

15 Excise Tax and Documentary Stamp Tax

15-01 Excise Tax Part 1
15-02 Excise Tax Part 2
15-03 Sin Tax
15-04 Green Tax
15-05 Miscellaneous Items Part 1
15-06 Miscellaneous Items Part 2
15-07 Miscellaneous Items Part 3
15-08 Documentary Stamp Tax
15-09 Focus Transaction Part 1
15-10 Focus Transaction Part 2
Total Time

16 Tax Remedies
16-01 Government Remedies Part 1
16-02 Government Remedies Part 2
16-03 Government Remedies Part 3
16-04 Government Remedies Part 4
16-05 Government Remedies Drills
16-06 Taxpayer Remedies
16-07 Taxpayer Remedies - Drills
Total Time

17 Local Taxation
17-01 Introduction To Local Taxation - Part 1
17-02 Introduction To Local Taxation - Part 2
17-03 Provincial Taxes
17-04 Drills Provincial Tax
17-05 Other Privilege Taxes
17-06 Drills - Other Privilege Taxes
17-07 Community Tax
17-08 Drills Community Tax
17-09 Fundamentals Of Local Business Tax
17-10 Fundamentals Of Local Business Tax-Drills
17-11 Fundamentals Of Local Business Tax-Drills 5-9
Total Time

18 Preferential Taxation
18-01 Senior Citizen & Pwd
18-02 Barangay Microbusiness Enterprise Law
18-03 Double Taxation Agreement
18-04 Board of Investments - Registered Business Enterprises Part 1
18-05 Board of Investments - Registered Business Enterprises Part 2
18-06 Peza Rbes
18-07 Create Incentives Part 1
18-08 Create Incentives Part 2
Total Time

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110:20:09
REO QUICKVIDS FINISHED:
Taxation

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36.54%
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TOPICS Duration Planned Date

00-01 Introduction to Quick Videos 0:02:46 11/10/2024

Total Time 0:02:46

Principles of Taxation - 8 CPALE Questions

01-01 Principles of Taxation Part 1 0:26:01 11/10/2024
01-02 Principles of Taxation Part 2 0:26:45 11/10/2024
01-03 Introduction to Taxation Part 1 0:26:10 11/10/2024
01-04 Introduction to Taxation Part 2 0:27:17 11/10/2024
Total Time 1:46:13

Income Taxation - 14 CPALE Questions

02-01 Income Taxation 0:30:10 11/24/2024
02-02 Accounting of
02-03 Frequency Period
Regular Income Tax 0:30:16 11/24/2024
Payments 0:11:05 11/24/2024
02-04 Final Income Taxation 0:44:52 11/24/2024
02-05 Capital Gains Tax 0:33:40 11/25/2024
02-06 Scope of the 6% CGT 0:23:38 11/26/2024
02-07 Introduction to Regular Income Tax 0:42:09 11/26/2024
02-08 Exclusion in Gross Income 0:26:45 11/26/2024
02-09 Inclusions in Gross Income 0:26:12 11/26/2024
02-10 Compensation Part 1 0:21:35 2/10/2025
02-11 Compensation Part 2 0:31:24 2/10/2025
02-12 Dealings in Properties Part 1 0:26:43 2/10/2025
02-13 Dealings in Properties Part 2 0:26:43 2/10/2025
02-14 Concept of Deductions 0:38:47 2/10/2025
02-15 Regular Deductions 0:39:44
02-16 Individual Income Tax 0:33:18
02-17 Special Deductions 0:32:22
02-18 Corporate Income Tax Part 1 0:26:27
02-19 Corporate Income Tax Part 2 0:17:03
02-20 Tax Reconciliation Part 1 0:24:16
02-21 Tax Reconciliation Part 2 0:30:44
02-22 Income Tax Compliance 0:24:09
Total Time 10:47:10
Transfer Taxation
03-01 Transfer Taxation 0:35:36
03-02 Gross Estate 0:28:22
03-03 Property Relations 0:17:20
03-04 Deductions to Estate 0:23:47
03-05 Donor’s Tax 0:28:18
03-06 Transfer Tax Compliance 0:31:52
Total Time 2:45:35

VAT on Importation
04-01 Consumption Tax 0:28:43
04-02 Business Taxation 0:30:09
04-03 Exempt Sales/Receipts 0:32:50
04-04 Other Percentage Taxes 0:35:59
04-05 Sources of Output VAT 0:36:47
04-06 Sources of Input VAT 0:39:27
04-07 VAT Compliance 0:18:17
Total Time 3:42:12

Excise Tax
05-01 Excise Tax 0:36:29
Total Time 0:36:29

Documentary Stamp Tax

06-01 Documentary Stamp Tax 0:19:26
Total Time 0:19:26

Tax Remedies (8 CPALE Items)

07-01 Tax Remedies Part 1 0:27:38
07-02 Tax Remedies Part 2 0:35:44
Total Time 1:03:22

Local Taxation (4 CPALE Items)

08-01 Fundamentals of Local Taxation 0:24:39
08-02 Provincial Tax 0:31:01
08-03 Municipal Tax 0:37:03
08-04 Local Tax Remedies 0:39:31
Total Time 2:12:14

Preferential Taxation (8 CPALE Items)

09-01 Preferential Taxation 0:15:48
09-02 SC/PWD & BMBE 0:28:02
09-03 Tax Incentives-RBEs 0:19:38
09-04 Double Taxation Agreements(DTAs) 0:47:17
Total Time 1:50:45

Grand Total Time 25:06:12

%
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