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    Paul Marben Polinar
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    © All Rights Reserved
    Download as PDF or read online from Scribd
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    Download as pdf
    3 views9 pages

    AFAR General Review

    Uploaded by

    Paul Marben Polinar

    Copyright:

    © All Rights Reserved
    Download as PDF or read online from Scribd
    Flag for inappropriate content
    Download as pdf
    of 9
    aa a at LUNVERSITYOF MINDANAO ‘OULFGE OF necouNTNGEOUCATION FARGENERAL REVIEW. Parenti Acourtng{10 Rem) 6 ané WAY sae os ses egy esr a test ewan. OY and SHAGGY rceve ly alow oF 40000 one? ON, ree, ans bt aes reeeve 10s trees ro eens ata Aarage ctl asa eae ‘Seep texth month rgd of when eon ep atts perma ‘near se mace ntmguety wt be month. Pre awings oP 3.00 per meh ‘Venom suring he vag eaptl ener: oe eam fr 201 20000 ana Cap Bac 20000 hom eonydonngs 00 2er oh 36000, 36000 emaren wera can wort 0000 Oevoer? 0pn0 1 What sed verge cpt or GGY and SHAGGY 2057? > eonoand? 25000 221339 na 2867 © pamaszana?2nae? ‘2p asco0pandP 20000 255000 epee, what wb he ta ment of tt alate say ab ees 3 P3800 bpss6200 erzia00 P2000, 3: the nrage capt Eanes fo Go ard SWAGGY ae #2000003? 240,000, wht wl eth parte ara socio eo IGY and SHAGGY n 2017 2 Pa0npeoand0m00 P zo00and P2000, Piouaeoand? 152000 ‘4p co and 100000 4 tn pana hfe oloning stats itu eating the alain of rome Profs ard ose mat torte ely amongal ares ', Profits aioe: can be aocte ary manner aed upon bythe partes (© Profs ms be alecated bated on enh pine capal cotton, 3 ee rasttealoated ely ADVANCED FINANCIAL ACCOUNTING REPORTING COMPETENCY APpmasaL COURSE 4. Prats yt be acted egal, ad loses mast 9 alee Sed on each pone apa carbon S.A ew pure sated na sine SINNER ION ene he A fea spines heer tan te tal apead pasion seep chee he sree otouaton sew pte oes Ws ri Spleens psa stl be cored ae shared be poe edung anew poe. Resin sph sal berecpnted and shared yl te parte ncng he toe hb shared ny by ope th ons coi ro new eee 6. Whenspatner thro more mine fromthe arteship tanh stareof rots hat iste ren 2 pneenseinthat part captlaecount 1 Adecssinthatprners capt acount ©. Nolmpacon te paste capa scot 4 Aricese the paroerts se 1. lnprepration cath tron rogram forthe igang rer he lesa 2 fn ang he ets ne aeruning rears he aren 2 Adoosa thn per conng eur lacs 5 Ince thn total cne none tears © Dareseaee {4 Dest fom partner capital acount balance ‘2. and nt pli 600 and 48000 especialy, Prof are ato 73. PL det urchase 213 eres by paying APL? 195,000 ané NEN P 225,00. Tend acount Ince bP 19000 ore aes 1 Whats te capa of APL ater iting PU? 2 Ps0o000 hk P3se00 ernom0 apang00 Whats the canta of MA ater admin PU > Ps0000 ‘BP 3s6 00 epanoa00 ep azeco0 conconcnoercaconncn van MER LUNVERSTY OF MNOANAD 20. what capa Fer ad ca an 000 pastoon ‘copa ain Rem) 1. natant on, epee or ary vcd estes ae 2pawecwih ee pape ty see cess 1S Oe apo pray seared restr Seegeses 5 wn eitetstoune ste es cyte Levan? heer recovery percentage des ot pp whl eared eds The caent anc norcaenttetns fthe tt ay aus may cheplinthewetrinson th eintes oer a mised ctor Inseam root of he eee st peed spray seed csr cnunesecnabie net 2000 frau Pie sore fnew Soom Mangas be ‘ae pas boone foam (nanrayte om aioe Sram raat 7 ssiom Tou eu “hemargsse pane secared bythe Sule hovigareliale vale oP 20000 outs Pras arson P75 0s yrs aig P0500 (P9500 of whch ‘rete the tance of ceils aha elle al of 187300 we Secure he oan pyle Iver he relate vate of #1208 aden rer itniter are suru nar on morate aate sour to? 4200, ladésin eres ‘outing $220 reuing to ,60 NOTE Ue 2 ema paces reste recovery percrtge) ‘olLEGE OF AecOUNTINGEOUEATION 18, whats te exited pment tuned rr wou sty? S postie P2485 ‘coianiss ae 1 wattle pier game oot event ems ak, ro, ard WAM oma aot peat re tay eee sarees eg The foning wr tala om hoes Dok ‘eer CREO vo-com ‘oom Iaevopernten 1900 i,t 0000 1, cp rece te wa aed by opts ohne the usd merchande sof eared 8 MA ‘sree haste tint roi Jn opatonseuied 9° 6000, 25, Hou much thet eft of it operon? Panes perry p24 493400 a Paseo eseoo ‘e200 armen 17. Under #81 ot rangers at et verse nd fr der 5 qty matodin acordonce it PS28 18, on anary 1,84 and NPB corporate oped MPBA unde eR Coxprion ade othFlippnes Pak ano eines 20000 od 30 way er {0 ansovceptaimerestncormen toss of OA The cesses on se ‘hee ere nn yas stg WOR Po bile ested sues ciation ce RS be nce re, Denton tod ADVANCED FINANCIAL ACCOUNTING & REPORTING concuronoeracomcxuan IVEY OF MINDANAD tate ete oe cert vt PR 1 tac wh ‘eee eon ro engo eae « Rowtbetenes arn meet a Ree PAS 2a acute “sgteon nt 4. owlbevemesraletamn ond as tebe sca ong eons arpeate ns AeveneRecention 6 Res {AVA ne went ons amb Moreh 23686 costrat conmarcl uling. Duta 2016, Inve unstoecomtncometnd Ar ese, 26h tlre een sons wa {ces conor Pre Ser bigs? 100 out rom come and Pees Suing sear whieh She coma pts. One 31, 206 te sina ‘econ toconitet jetta P3000 Oe amouried Tm were pal 016 (Soto wow of 5% papa wth te fa bl ser the etre of ene Step Ament ee fs fhe onc pe ecb om tei Sabie Oday ate Beco Senne S Pijoome ePiasaom ePasoo00 «4700000 2o. wagon fh core pee eagle ream in 257 wo rroaan BP aso cia 4 s25a00 FB ‘382,000 7332000) eparsz00 2B. peerage of campeon of corracon cna sas ona fhe bong tne proportion tha contract cons cred for wa permed toc berth 2 Sane fort petored © Campton ct pen propre he contract wrk {4 Prone pmert and advance raced om exstamers ‘rary. Parte Casracton Comes eed cota bul cust ae or ‘csr an eee #300000 \n sare eo Tere gras willbe Rohe ‘noes Toca, etre mt fist bud acon flor costa ‘tou il nd was ray int 3 oo Ported normaly cares tard siore CoALEGE OF ACCOUNTING FOUCATION (COMPETENCY APPRAISAL COURSE rcs at 300° 0 a? 2000 eet fr xh fase sar ks Hes lam ranpeormarc egret nace? 1 ie ‘ore ‘sino ee “A. sapn Str SMES, when wr fans props compte under tate i aicdbanger tans" xd corsrocten iron compuad nde een eon ratios? eva uhen tbe ened ct ra foe an the eat toa nt yeeraenthe ety epoedrelzed ssp nde cot rearry met IRS eaten ny repeted eked poss under percep ofcorsieton toa 4 Senscna wt ever happen thoughout te etine ofthe role ‘onary 1,208 aCe ales nts n th customer MBPs roe th Sree arden sr for? 2300 permont PDC ieried ehentet and wes ‘he and can be separa 2 by PDC fe 3 pee af 200 wich rides cena Uae antec tne pe HOC ore 12 moh ee pln wou phone Bat ‘reste some oer apie of 2500 per math 25, ow rch the ttl vanacton pc to be alcatd to the seperate peor son? F000 2.50000 pom arsao0 26. Hom macho te acon isto be alco th wiles pln? i680 bezaa00 025200 pao 27 om math of te asco pte cated toe hart? apg Spzom0 crma00 apxm0 co, shoped imran on cast Sere a ht ast P2000 Sc al PB a eetone stares om Ate endl hyn, 70% he meron was Kd ‘Gre S000 The secon set oman of 208 witb roe Se“ fr 8 2. whatonout often ncansmertraraeson balance et fhe yes: PO P6000 ‘er 6500 domo {ADVANCED FRANGIL ACCOUNTING & REPORTING concinomocrancomcnen All LUNVERSTY OF MINOKNAD one fe, rah ant Agny Tact Rem ‘Teton dit were pre yh acuntans ofthe Home cand ie tee ees cente 3. 2S Neale eur caine pono 0n500 Stem nenoy oan ‘wom Netpacensron aa wpe eomm 200m Semen sane coon ‘Somes om ome fis Sonsoo Endre eran 20600 oom Comsing eens 20m 101900 Sovthesrevou yer endeé December, 20% he Home fe ies anh wth ieeapet a bond once + Thee werenosnnertsn tt tf Dacor 3,208 athe prog nvertay fe bree wa ated rom os spples 1 Theentng verona te ach boken doen allows © Bouton abs akpmers rom ham oie Drewmber st 35" SPstiaw 8 Pse5500 Psaec0 “4.7 anon0 50, was econo nt income to be peters y th Hare fein th aero (ones contrhe ear ences Decee 31, 2025 2 Fsise bPata000 esiy600 psxean0 3. whats tne balance fh alate n anh meray on December 3, 205? * FI5600 oie cenaao arias Cnsanes, 2024 thomex ted an gee nfl nding sane oinP 90000 ih uf ur he rd of My 225 an ava shape val of 18 fa A We fanoof? 36825 stb maa ng tenors base Cuma 034, the grey ames ‘othe fice a sales rer amoung oP 4134375 Ses par ivoce were P 3715625 hich wer Gy apprond by the home a. Colecons dr the ye" amd oP ‘ADVANCED ANANCAL ACCOUNTING EFORTING [ee COALEGE OF ACCOUNTING EDUCATION COMPETENCY APPRAISAL CoUnGE ne at of mi igs s.tn02t.as et of sles ort. he ne vot the pos oles Vines or expenses scared #243 Sa beaSmSEO. CFTAATISO. AP (0540250) snes Conbitins ay Cont Fare Statements (5ter) The Car amean wl ue 19 par au conan stock forthe ne ses of BA Cama Te tat mare sae of rs amron soc PA, The flowing ist fun ot scckvave far Moret valve cette Pomoc P2000 Pla ase feomo 370000 ‘soiter somo 37000 (ewes ‘coon drawn ata 26000 53. Tohine an name om zation of #12900 te mae of hres tobe eke by Ca Conpinyshesdve Spectres anansrwes_15po0shares _o.35000shaes 2, same ta abe to hv ono of P1290, terre of sae tobe sted by Giitanaun rose Soa ies banoosies — e9mpoaane 0 (nana 2,202, CHERRY Corpay ated 50% of te otsanding he of ENON nea ook Bsn 022 20, company ses arora FREDO ENO an 0020, ‘pect: CHEM constant caged 1K mu uaredon cost whe EMON 2S ye ro on als. The ventas the bing lias, wich lca am ee omc {racer ow Deconber 31,282 December 3,202 ce Pua a0 tewon 20990 ‘oon ‘The lenin seth spurt Sateen Compehesn cone othe 2 compan othe yazan: coven avon concwwomoureacomcnm Ml aon “5 ‘oALEGE OF ACCOUNTING EDUCATION COMPETENCY APPRAISAL COURSE Gon oF aes Paseoo0o0 econapo 1 During be ys he pet cay ld ventas ot bry wih as rota Gest 501009 aon000 ‘el dig thse er What he guint heared nt re the — 00%009 Season = ne pers, somooo Sson000 TL Thelnterampin rit shuld be deuce ote combined net coe othe Ooertne re ‘0003 1ammo00 prertanatiestssry Score 2000 9. The etrampany ptt told be des os he cantina nt nae of Oberincome com pera sobsiary Netincome ‘092000 moto ‘Noadrment oe conoldstes nat oome shoud be ade dg et ‘ompute fo: thetalowing asus al Deemer 3,202 1, Which of te oon statements ue elon const facil terns? 35. cosas es 2) When 2 staan hat borowed eh fom he paren company, the etd 2 Pissssom — bP22%6000 —cpseanae0 a. p2053n000 Isabel cated ck Oe ot of bos pepe Consitd seman rane gsiton = 56 Conchentn ot ofS bs fan austionspe boner amr th irl! ey Sn af ‘ Pasoougoo bPasaonom © apamass ‘ane ements ACo.and fr 025 rafal 7 nets ia7so 97500 Cac ny Gse0) Geirpte sm sam Operate eens e2s0) (38) Nevesone 7a 71895 comic co of? 208 244s 200 2025, Co epee een ‘December 31,2025 amounting 021,000 of which 30% comes fam B Ca, Co. ues 30 art pons and 8 co ses 5% mk upon cast fo tha sling ies ACD ad BCa See ‘pa died in 205 amounting tf 2,500 P17 00 epee On ay 1.205, Bc. as era tres of? 00; share rei f° 30000 a eid earings fF [ADVANCED FINANCIAL ACCOUNTING & REPORTING COULGE OF ACCOUNTING EDUCATION COMPETENCY APPRAISAL COURSE ‘nicolas i inl ain a et er nas errs coma ames oto eres arias ‘ec coma wt nue canon shares wih apr wae of P10 forthe et sf oe Campanha Conran tor escalate of franc aon onthe date fasten low cet aets 9000 roped Epc Lbs somo srl paiin ct 2000 fae ona oan “areata apg 40000 an te property a eaupment ws sori t 9000 statis ae fry vee. Acer, Red Corton sued tres of 1 ‘ono sock win stta mde ue egas to that Burs net sets eng oe. 2, Torre ool oP 200.0 how may stare wee tobe? “sono 000 “sn «400 erin Cave Trrstions and Taslation of Forin Operations aca Statement ies 18. Whi of te oon statements zag rei caren Mascon TRE? ‘3. Acero inthe bug spt te wl rut na fore encase a ast Irinaese inthe sng spt tel eu fen nang ants aby € Fovcen vansacio reat yh fucunions of xharg ies {Atarsacon noses shee imgrsrequedto pa non coency onthe de the prctose mas ase 16, ickof etalon sateen reading derhaties s TRUE 2 These pupae enargins deat contacto manager ch comciwomocracom casa Mil Prec: ‘OF MNDANAD Ate atac preei mtnt fanch tamat of he holder | Fat ue & -Rropton com may hae ana fale tothe oer 1 Anopton comet hath vaue te netan ae wich equal the fremum na olka OF AeCOUNTNG EDUCATION ‘Se Nover2 223 Sean Corporon etree 8 dy carat to 2200 Freie {cern ws (Fs) ina wrscton aun oa socio, Tee tet FEU on Nove 2 was PO78 andthe cane gutter fr SO frat aes was P.O Decent’, 202 the spatat was P78 an the gettin 30 forwards ws P78 "Dents contact ect earns User P8550, { Sranas conc apt denominator 9,00 2 pratt caret acer enommted n CUS Tr PS400 & Seon tocane aya srornates FU 354000 what ansrt tere iro wa ied Sa’ 272 ae? Span wtear pau apes conse Coparond rene on xchange Fs fh jeweled rnb S{asccamaravestrmne wheter honing a ego yrend hee "lary Thelen pos eure pens eas the ett 2st mk te dws P00 0 ear 3, 202 Tene PE 2. con’ 222 cooked ne stant wha ci eee ee oeMpiom bse 735000 230 cnt 20 Coan npr tn. oman ey SoS as cern ane Sou ute ri 10 aah COMPSTENCY APPRAISAL COURSE inal isin

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