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SUBJECTS

The document outlines a comprehensive curriculum for advanced financial accounting and reporting, taxation, auditing, management advisory services, and regulatory framework for business transactions. Each subject is divided into weekly topics covering various aspects such as partnership formation, corporate liquidation, income tax, audit of liabilities, and management accounting techniques. The curriculum is structured to provide in-depth knowledge and practical skills relevant to the field of accounting and finance.

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Diana Rose Bassig
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24 views3 pages

SUBJECTS

The document outlines a comprehensive curriculum for advanced financial accounting and reporting, taxation, auditing, management advisory services, and regulatory framework for business transactions. Each subject is divided into weekly topics covering various aspects such as partnership formation, corporate liquidation, income tax, audit of liabilities, and management accounting techniques. The curriculum is structured to provide in-depth knowledge and practical skills relevant to the field of accounting and finance.

Uploaded by

Diana Rose Bassig
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as PDF, TXT or read online on Scribd
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ADVANCED FINANCIAL ACCOUNTING AND REPORTING

WEEK 1 TOPIC: Partnership Formation and Operation


WEEK 2 TOPIC: Partnership Dissolution and Liquidation
WEEK 3 TOPIC: Corporate Liquidation
WEEK 4 TOPIC: Long Term Construction Contracts
WEEK 5 TOPIC: Franchise Accounting and Consignment Sales
WEEK 6 TOPIC: Home Office and Branch Accounting
WEEK 7 TOPIC: Job Order Costing / Just-in-Time
WEEK 8 TOPIC: Joint and By-Products | Service Cost Allocation | Activity-Based Costing
WEEK 10 TOPIC: Process Costing
WEEK 11 TOPIC: IFRS 3 Business Combination (Merger and Stock Acquisition)
WEEK 12 TOPIC: Consolidation Subsequent to the Date of Acquisition Part 1
WEEK 13 TOPIC: Consolidation Subsequent to the Date of Acquisition Part 2
WEEK 14 TOPIC: Foreign Currency Transactions, Hedging, and Derivatives
WEEK 15 TOPIC: Financial Statements Translation and Joint Arrangements
WEEK 16 TOPIC: Government Accounting Manual (GAM) and Non-Profit Organization NPO)

FINANCIAL ACCOUNTING AND REPORTING


WEEK 1 TOPIC: Accounting Process, Conceptual Framework, Financial Position, Comprehensive Income,
Accounting Changes
WEEK 2 TOPIC: Noncurrent Asset Held for Sale, Discontinued Operation, Operating Segment, Interim
Reporting
WEEK 3 TOPIC: Cash and Cash Equivalents. Accounts Receivable, Receivable Financing, Note Receivable,
and Inventory
WEEK 4 TOPIC: Inventory Cost Flow and LCNRV, Biological Assets, Gross Profit Method and Retail Method
WEEK 5 TOPIC: Equity Investments and Investment in Associate
WEEK 6 TOPIC: Band Investment, Investment Property and Cash Surrender Value, and PPE
WEEK 7 TOPIC: Land, Building and Machinery, Government Grant and Borrowing Cost. Depreciation and
Depletion, Impairment
WEEK 8 TOPIC: First Preboard
WEEK 9 TOPIC: Revaluation and Intangible Assets
WEEK 10 TOPIC: Premiums, Warranty, Provisions, Loyalty Program, Coupons, Bonds Payable and Finance
Lease – Lessee
WEEK 11 TOPIC: Operating Lease and Leaseback, Direct Financing Lease, Sales-type
Lease and Debt Restructure
WEEK 12 TOPIC: Deferred Income Tax and Employee Benefit Cost, Shareholder’s Equity and Retained
Earnings
WEEK 13 TOPIC: Appropriation, Quasi-reorganization and Share-based Compensation
WEEK 14 TOPIC: Book Value Per Share, Preference Dividends, Earnings per share and FAR Theory
WEEK 15 TOPIC: Cash and Accrual, Error Correction, and Cash Flows
WEEK 16 TOPIC: FAR Theory, PFRS for SMEs and PFRS for Small Entities
TAXATION
WEEK 1 to 2 TOPIC: GENERAL PRINCIPLES OF TAXATION
WEEK 3 to 5 TOPIC: INCOME TAX OF INDIVIDUALS, and CORPORATE INCOME TAX
WEEK 6 to 8 TOPIC: INCOME TAX OF PARTNERSHIPS, INCOME TAX OF ESTATES
AND TRUSTS, FRINGE BENEFITS TAX, GROSS INCOME,
DEDUCTIONS, CAPITAL ASSETS, AND INSTALLMENT METHOD
WEEK 10 to 11 TOPIC: LECTURE ON ESTATE TAX AND DONOR'S TAX
WEEK 12 to 13 TOPIC: VAT, OPT, EXCISE TAX, AND DST
WEEK 14 to 15 TOPIC: FILING, PENALTIES, REMEDIES
WEEK 16 TOPIC: LOCAL TAXES AND PREFERENTIAL TAX

AUDITING PROBLEM
WEEK 1 to 2 TOPIC: AUDIT OF SHAREHOLDERS' EQUITY
WEEK 3 to 4 TOPIC: AUDIT OF LIABILITIES
WEEK 5 to 6 TOPIC: AUDIT OF PPE
WEEK 7 TOPIC: AUDIT OF INTANGIBLES
WEEK 8 to 10 TOPIC: AUDIT OF INVESTMENTS
WEEK 11 to 12 TOPIC: AUDIT OF INVENTORIES
WEEK 13 to 14 TOPIC: AUDIT OF RECEIVABLES
WEEK 15 to 16 TOPIC: AUDIT OF CASH

AUDITING THEORY
WEEK 1 to 2 TOPIC: AN INTRODUCTION TO ASSURANCE, AUDITING AND RELATED
SERVICES
WEEK 3 TOPIC: QUALITY MANAGEMENT/AGREEING THE TERMS OF AUDIT
ENGAGEMENT
WEEK 4 to 5 TOPIC: AUDIT PLANNING/IDENTIFYING AND ASSESSING THE RISKS OF
MATERIAL MISSTATEMENT
WEEK 6 TOPIC: THE AUDITOR'S RESPONSES TO ASSESSED RISKS
WEEK 7 TOPIC: MATERIALITY/EVALUATION OF MISSTATEMENTS/RELATED
PARTIES/USING THE WORK OF INTERNAL AUDITORS/USING
THE WORK OF AN AUDITOR'S EXPERT
WEEK 8 TOPIC: AUDIT EVIDENCE
WEEK 10 TOPIC: AUDIT EVIDENCE (Specific Considerations for Selected
Items)/AUDITING ACCOUNTING ESTIMATES/AUDIT
DOCUMENTATION/FRAUD
WEEK 11 to 12 TOPIC: CONSIDERATION OF LAWS AND REGULATIONS / AUDIT
SAMPLING
WEEK 13 TOPIC: AUDITING IN AN IT ENVIRONMENT
WEEK 14 TOPIC: COMPLETING THE AUDIT
WEEK 15 TOPIC: FORMING AN OPINION AND REPORTING ON FINANCIAL
STATEMENTS
WEEK 16 TOPIC: REPORTS: OTHER ASSURANCE AND RELATED SERVICES /
PHILIPPINE ACCOUNTANCY ACT OF 2004, CODE OF ETHICS FOR PROFESSIONAL ACCOUNTANTS IN THE
PHILIPPINES
MANAGEMENT ADVISORY SERVICES
WEEK 1 to 2 TOPIC: OBJECTIVES, ROLE, AND SCOPE OF MANAGEMENT ACCOUNTING, COST TERMS,
CONCEPTS AND BEHAVIOR
WEEK 3 to 4 TOPIC: COST VOLUME PROFIT ANALYSIS
WEEK 5 to 6 TOPIC: STANDARD COSTING AND VARIANCE ANALYSIS
WEEK 7 TOPIC: VARIABLE AND ABSORPTION COSTING
WEEK 8 TOPIC: FINANCIAL PLANNING AND BUDGETS
WEEK 9 TOPIC: MANAGEMENT ACCOUNTING CONCEPTS AND TECHNIQUES FOR PERFORMANCE
MEASUREMENT
WEEK 10 to 11 TOPIC: MANAGEMENT ACCOUNTING CONCEPTS AND TECHNIQUES FOR DECISION
MAKING
WEEK 12 to 13 TOPIC: WORKING CAPITAL MGT. & FS ANALYSIS
WEEK 14 to 16 TOPIC: CAPITAL BUDGETING
ADDITIONAL: ECONOMICSNOT TO BE DISCUSSED, BUT HANDOUTS ARE TO BE DISTRIBUTED)

REGULATORY FRAMEWORK FOR BUSINESS TRANSACTION


WEEK 1 to 3 TOPIC: OBLIGATIONS
WEEK 4 to 5 TOPIC: CONTRACTS
WEEK 6 to 7 TOPIC: SALES
WEEK 8 to 9 TOPIC: CREDIT TRANSACTION
WEEK 10 to 17 TOPIC: PARTNERSHIP, CORPORATIONS, SPECIAL LAWS AND OTHER SPECIAL LAWS
ADDITIONAL LECTURE:
WEEK 10 TO 16 SPECIAL LAWS

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