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 DATE OF LIVE LECTURE DATE OF WEEK (FRI-TH) DELETION FAR/AP 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