DATE OF LIVE LECTURE DATE OF

WEEK (FRI-TH) DELETION FAR/AP

1 NOV 17-23 DEC 7 Review of Accounting Process, Single Entry, & Correction of Errors
2 NOV 24-30 DEC 14 Cash and CE, Bank Reconciliation, Proof of Cash and Audit of Cash
3 DEC 1-7 DEC 21 Trade & Other Receivables, Notes Receivables and Audit of Receivables
4 DEC 8-14 DEC 28 Loans Receivable, Impairment and Receivable Financing
5 JAN 4-11 JAN 25 Inventories, Biological Assets and Audit of Inventories
6 JAN 12-18 FEB 1 PPE - Intial and Subsequent Measurement, Borrowing Costs and Government Grants
7 JAN 19-25 FEB 8 Wasting Assets, Intangible Assets, Impairment and Audit of PPE & Intangible Assets
8 JAN 26 - FEB 1 FEB 15 Investment in Equity Securities, Associates and Debt Securities
9 FEB 2-8 FEB 22 Investment Properties, Other Investments and Audit of Investments
10 FEB 16-22 MAR 7 Current Liabitlies, Notes Payables and Debt Restructuring
11 FEB 23-29 MAR 14 Bonds Payable, Compound Financial Instruments, Provisions
12 MAR 1-7 MAR 21 Employee Benefits and Income Taxes
13 MAR 8-14 MAR 28 Leases and Audit of Liabilities
14 MAR 15-21 APR 4 Shareholders' Equity, Share-based Payments, Book Value per Share
15 MAR 22 - APR 4 APR 18 Earnings per share and Audit of SHE
16 APR 5-11 APR 25 Financial Statements
17 APR 12-18 MAY 2 Events after the reporting period, Related Parties, Operating Segments, Interim Financial Reporting
18 APR 19-25 MAY 9 NCAHFS, Accounting Changes and SMEs
DATE OF LIVE LECTURE DATE OF
WEEK (FRI-TH) DELETION MAS
1 NOV 17-23 DEC 7 Basic Considerations
2 NOV 24-30 DEC 14 Cost Behavior and CVP
3 DEC 1-7 DEC 21 Variable and Absorption
4 DEC 8-14 DEC 28 FS Analysis
5 JAN 4-11 JAN 25 Budgeting
6 JAN 12-18 FEB 1 Standard Costing
7 JAN 19-25 FEB 8 Performance Evaluation
8 JAN 26 - FEB 1 FEB 15 Pricing and Relevant Costing Part 1
9 FEB 2-8 FEB 22 Relevant Costing Part 2
10 FEB 16-22 MAR 7 Quantitative Techniques
11 FEB 23-29 MAR 14 Financial Markets
12 MAR 1-7 MAR 21 Working Capital Management
13 MAR 8-14 MAR 28 Short-term Financing
14 MAR 15-21 APR 4 Long-term Financing
15 MAR 22 - APR 4 APR 18 Capital Budgeting
16 APR 5-11 APR 25 Risk and Leverage
17 APR 12-18 MAY 2 Economics
18 APR 19-25 MAY 9 Strategic Costing
DATE OF LIVE LECTURE DATE OF
WEEK (FRI-TH) DELETION RFBT
1 NOV 17-23 DEC 7 Partnership Part 1
2 NOV 24-30 DEC 14 Partnership Part 2 and Corporations Part 1
3 DEC 1-7 DEC 21 Corporations 2
4 DEC 8-14 DEC 28 Corporations 3
5 JAN 4-11 JAN 25 Corporations 4
6 JAN 12-18 FEB 1 Corporations 5
7 JAN 19-25 FEB 8 Corporations 6 and Cooperatives Part 1
8 JAN 26 - FEB 1 FEB 15 Cooperatives Part 2
9 FEB 2-8 FEB 22 FRIA
10 FEB 16-22 MAR 7 Obligations Part 1
11 FEB 23-29 MAR 14 Obligations Part 2
12 MAR 1-7 MAR 21 Contracts
13 MAR 8-14 MAR 28 Sales Part 1
14 MAR 15-21 APR 4 Sales Part 2
15 MAR 22 - APR 4 APR 18 Credit Transactions and BP 22
16 APR 5-11 APR 25 AMLA and Banking Laws
17 APR 12-18 MAY 2 Labor and SSS Law Part 1
18 APR 19-25 MAY 9 Labor and SSS Law Part 2 ad Insurance
 DATE OF LIVE LECTURE DATE OF
WEEK (FRI-TH) DELETION AUD THEO
1 NOV 17-23 DEC 7 Practice and Regulations of the Profession
2 NOV 24-30 DEC 14 Code of Ethics
3 DEC 1-7 DEC 21 Fundamentals of Assurance Services
4 DEC 8-14 DEC 28 Introduction to Auditing
5 JAN 4-11 JAN 25 Overview of Audit Process and Pre-engagement
6 JAN 12-18 FEB 1 Audit Planning
7 JAN 19-25 FEB 8 Study and Evaluation of Internal Control
8 JAN 26 - FEB 1 FEB 15 Auditing in an IT Environment
9 FEB 2-8 FEB 22 Business Processes Part 1
10 FEB 16-22 MAR 7 Business Processes Part 2
11 FEB 23-29 MAR 14 Fraud, Error and Non-compliance
12 MAR 1-7 MAR 21 Evidence and Substantive Testing
13 MAR 8-14 MAR 28 Approaching of Gathering Evidence & Audit Sampling
14 MAR 15-21 APR 4 Completing the Audit
15 MAR 22 - APR 4 APR 18 Audit Documentaion & Communication with TCWG
16 APR 5-11 APR 25 Quality Management
17 APR 12-18 MAY 2 Audit Reporting (General Purpose FS)
18 APR 19-25 MAY 9 Other Engagements
DATE OF LIVE LECTURE DATE OF
WEEK (FRI-TH) DELETION AFAR
1 NOV 17-23 DEC 7 Partnership Formation and Operation
2 NOV 24-30 DEC 14 Partnership Operation (cont.) and Dissolution
3 DEC 1-7 DEC 21 Partnership Liquidation
4 DEC 8-14 DEC 28 Corporate Liquidation; Revenue Recognition - Part 1: PFRS 15
5 JAN 4-11 JAN 25 Revenue Recognition - Part 2: PFRS 15 and Long Term Construction Contract
6 JAN 12-18 FEB 1 Revenue Recognition - Part 3: Franchises and Consignment Sales
7 JAN 19-25 FEB 8 Home Office and Branch
8 JAN 26 - FEB 1 FEB 15 Business Combination
9 FEB 2-8 FEB 22 Separate Financial Statements
10 FEB 16-22 MAR 7 Consolidated Financial Statements - Part 1
11 FEB 23-29 MAR 14 Consolidated Financial Statements - Part 2
12 MAR 1-7 MAR 21 Forex and Hyperinflation
13 MAR 8-14 MAR 28 Derivatives and Hedge Accounting
14 MAR 15-21 APR 4 Non-Profit Organization and Government Accounting
15 MAR 22 - APR 4 APR 18 Cost Accounting pt1 (Job Order Costing, Process Costing)
16 APR 5-11 APR 25 Cost Accounting pt2 (Process Costing - cont., JIT and Backflush Costing)
17 APR 12-18 MAY 2 Cost Accounting pt3 (Activity - Based Costing, Joint and By Product Costing, Service Cost Allocation)
18 APR 19-25 MAY 9 Insurance Contract and Service Concession Arrangement
DATE OF LIVE LECTURE DATE OF
WEEK (FRI-TH) DELETION TAXATION
1 NOV 17-23 DEC 7 Introduction to Taxation
2 NOV 24-30 DEC 14 Income Tax Fundamentals
3 DEC 1-7 DEC 21 Final Tax and Capital Gains Tax
4 DEC 8-14 DEC 28 Gross Income - Exclusions and Inclusions
5 JAN 4-11 JAN 25 Special Gross Income Rules
6 JAN 12-18 FEB 1 Deductions Principles
7 JAN 19-25 FEB 8 Deductions from Gross Income
8 JAN 26 - FEB 1 FEB 15 Individual Income Tax Part 1
9 FEB 2-8 FEB 22 Individual Income Tax Part 2
10 FEB 16-22 MAR 7 Corporate Income Tax
11 FEB 23-29 MAR 14 Estate Tax
12 MAR 1-7 MAR 21 Donor's Tax
13 MAR 8-14 MAR 28 Consumption Tax Fundamentals
14 MAR 15-21 APR 4 Percentage Tax
15 MAR 22 - APR 4 APR 18 VAT
16 APR 5-11 APR 25 MIscellaneous Items & Remedies
17 APR 12-18 MAY 2 Local Tax
18 APR 19-25 MAY 9 Preferential Tax