SUBJECTS iCARE ReSA

MANAGEMENT ADVISORY SERVICES MAS a a

FINANCIAL ACCOUNTING & REPORTING FAR a a
ADVANCED FINANCIAL ACCOUNTING AND REPORTING AFAR a a
THEORY OF ACCOUNTS TOA a
TAXATION TAX a
REGULATORY FRAMEWORK OF BUSINESS TRANSACTIONS RFBT a
AUDITING THEORY AT a
AUDITING PROBLEM AP a a
CPAR REVIEWER

a a
a
a
a a
a
a
1st Preboard Coverage

Auditing Problem Status RFBT

Audit of Shareholders Equity a
Correction of Errors a
Audit of Liabilities a
Audit of PPE

Auditing Theory Status

Introduction to FS a
Pre-engagement activities a AFAR
The Accountancy Profession a
Audit Planning a
Study and Evaluation of Internal Controls a
Transaction Cycle a
Fraud, Error, NOCLAR
Evidence and Substantive Test - 80% a
Other Topics 20%

Financial Accounting & Reporting

RFBT Status Management Advisory
Law on Obligation a
Law on Contracts a
Law on Pledge a
Law on Mortgage a
Law on Sales

AFAR Status
Partnership a
Corporate Liquidation a Taxation
IFRS 15 Long Term Construction Contract a
Franchise Accounting a
Consignment a
Joint Arrangement

Financial Accounting & Reporting Status

Accounting for Leases a
Accounting for Income Tax a
Emloyee Benefits a
Share Based Compensation a
Borrowing Costs a
Government Grant a
Non-current asset held for sale a
Biological Asset a
Segment Reporting a
Interim Reporting a
Management Advisory Status 1st Preboard Result
Introduction to Mgt Acctg a Correct Total
Cost and cost concepts a FAR 45 70
Activity Based Costing a MAS 48 70
Cost Volume Profit a AUD 38 70
Budgeting a AFAR 38 50
Product Costing a TAX 39 70
Standard Costing and Variance a RFBT 77 100
Differential Analysis (Part 1) Average

Taxation Status
Principles of Taxation a
Income Tax on Individuals a
Fringe Benefit Tax a
Corporate Income Tax a
Income Tax on Partnership a
Estate and Trusts a
Exempt Corporations
Gross Income

Status
Accounting for Dividends a
Basic EPS and Diluted EPS a
Premiums and Warrrants a
Unearned Revenue and Accrued Liab a
Customer Loyalty Program a
Book Value per Share a
Bonds Payable a
Accounting Process a
Revised Conceptual Framework a
Zero Base 30 Base 50 Base
64.29% 75.00 82.14
68.57% 78.00 84.29
54.29% 68.00 77.14
76.00% 83.20 88.00
55.71% 69.00 77.86
77.00% 83.90 88.50
65.98% 76.18% 82.99%
SCHEDULE FOR REVIEW

MONDAY TUESDAY WEDNESDAY THURSDAY

7:00am to 11:00am FAR AFAR TAX RFBT

11:00am to 3:00pm BREAK TIME
3:00pm to 6:00pm FAR AFAR TAX RFBT
6:00pm to 8:00pm BREAK TIME
8:00pm-10:00pm TOA AFAR TAX RFBT

Total Hours
FAR 10hrs
TOA 2hrs
AFAR 9hrs
TAX 9hrs
LAW 9hrs
MAS 11hrs
AP 9hrs
AT 2hrs
 FRIDAY SATURDAY SUNDAY

MAS AP MAS
AK TIME
FAR AP MAS
AK TIME
AT AP BREAK
Management Advisory Services

List of Topics Date iCARE

1 Cost and Cost Concepts May-28 Done
2 Activity Based Costing Jun-04 Done
3 Cost Volume Profit Analysis Jun-11 Done
4 Financial Planning and Budgeting Jun-18 Done
5 Product Costing Jun-25 Done
6 Standard Costing and Variance Analysis Jul-02 Not yet Started
7 Differential Analysis Part 1 Jul-09 Not yet Started
8 Differential Analysis Part 2 Jul-16 Not yet Started
9 Capital Budgeting Part 1 Jul-23 Not yet Started
10 Capital Budgeting Part 2 Jul-30 Not yet Started
11 Working Capital Management Aug-06 Not yet Started
12 Financial Statement Analysis Aug-13 Not yet Started
13 Decentralization and Performance Evaluation Aug-20 Not yet Started
14 Economics Aug-27 Not yet Started
15 Quantitative Techniques in Business Sep-03 Not yet Started
16 Management Advisory Services Concepts Sep-10 Not yet Started
 ReSA CPAR
iCARE
Done Not yet Started Not yet Started 11 69%
Done Not yet Started Done 5 31%
Done Not yet Started Total 16 100%
Done Not yet Started
Done Not yet Started
Done Not yet Started ReSA
Not yet Started Not yet Started Not yet Started 10 63%
Not yet Started Not yet Started Done 6 38%
Not yet Started Not yet Started Total 16 100%
Not yet Started Not yet Started
Not yet Started Not yet Started
Not yet Started Not yet Started CPAR
Not yet Started Not yet Started Not yet Started 16 100%
Not yet Started Not yet Started Done 0 0%
Not yet Started Not yet Started Total 16 100%
Not yet Started Not yet Started
Financial Accounting & Reporting

List of Topics iCARE ReSA

1 Accounting for Leases Done Not yet Started
2 Accounting for Income Tax Done Not yet Started
3 Accounting for Employee Benefits Done Not yet Started
4 Sharebased payments, Borrowing Costs, Govt Grant Done Not yet Started
5 Non-current asset held for sale and Discontinued Operation Done Not yet Started
6 Biological Assets, Interim Reporting, Segment Reporting Done Not yet Started
7 Accounting for Dividends Basic EPS and Diluted EPS Done Not yet Started
8 Premium and Warranties, Unearned Revenues and Accrued Liab Done Not yet Started
9 Book value per share, Bonds Payable Done Not yet Started
10 Cash Equivalents, Bank Recon, Proof of Cash Not yet Started Not yet Started
11 Inventory Estimation, Inventory Costs Flow Not yet Started Not yet Started
12 Basic Derivatives, Investment in Debt Securities Not yet Started Not yet Started
13 Investment in Equity Securities, Investment in Associate Not yet Started Not yet Started
14 Loans and Receivables Not yet Started Not yet Started
15 Property Plant and Equipment Not yet Started Not yet Started
16 SFPS, SOCI, SCE, NFS Not yet Started Not yet Started
17 SCF, Investment Property Not yet Started Not yet Started
18 PFRS for SMEs, PFRS for Micro Enterprises Not yet Started Not yet Started
 CPAR
iCARE
Not yet Started Not yet Started 9 50%
Not yet Started Done 9 50%
Not yet Started Total 18 100%
Not yet Started
Done
Done ReSA
Done Not yet Started 18 100%
Done Done 0 0%
Done Total 18 100%
Not yet Started
Not yet Started
Not yet Started CPAR
Not yet Started Not yet Started 13 72%
Not yet Started Done 5 28%
Not yet Started Total 18 100%
Not yet Started
Not yet Started
Not yet Started
TAXATION

List of Topics Date iCARE

1 Principles of Taxation Done
2 Income Taxation on Individuals Done
3 Fringe Benefit Tax Done
4 Income Taxation on Corporations Done
5 Income Taxation of Partnership Not yet Started
6 Exempt Individuals and organizations and corporate income tax Not yet Started
7 Gross Income Not yet Started
8 Deductions Not yet Started
9 Estate Tax Not yet Started
10 Donors Tax Not yet Started
11 Introduction to Business Tax Not yet Started
12 Value Added Tax Not yet Started
13 Other Percentage Tax Not yet Started
14 Remedies of the Government and Taxpayer Not yet Started
15 DST, Local Govt Tax, Special Tax Laws Not yet Started
Not yet Started
Not yet Started
 ReSA CPAR
iCARE
Not yet Started Not yet Started Not yet Started 13 76%
Not yet Started Done Done 4 24%
Not yet Started Done Total 17 100%
Not yet Started Done
Not yet Started Not yet Started
Not yet Started Not yet Started ReSA
Not yet Started Not yet Started Not yet Started 17 100%
Not yet Started Not yet Started Done 0 0%
Not yet Started Not yet Started Total 17 100%
Not yet Started Not yet Started
Not yet Started Not yet Started
Not yet Started Not yet Started CPAR
Not yet Started Not yet Started Not yet Started 14 82%
Not yet Started Not yet Started Done 3 18%
Not yet Started Not yet Started Total 17 100%
Not yet Started Not yet Started
Not yet Started Not yet Started