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Partnership Formation
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Separate and Consolidated Financial Statement
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Forex and Hyperinflation
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Not-for-Profit Organization
Government Accounting
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Partnership Accounting
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Franchise and Installment Sale
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Business Combination
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Joint Arrangement
FOREX and Hyperinflation
Hedging and Derivatives
Not-for-Profit Organizations
Government Accounting
Cost Accounting Job Order Costing
Process Costing
Backflush Costing
Activity-Based Costing
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Consideration of Fraud, Error, and Non-compliance
Evidence and Performance of Substantive Testing
Approaches of Gathering Evidence and Audit Samplin
Completing the Audit
Written Representation Letter
Audit Documentation and Communication with TCWG
Quality Management for Audit and Assurance Firms
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Practice and Regulation of the Accountancy Prof...
Code of Ethics for Professional Accountants
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Introduction to Auditing
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Business Process
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Cash and Cash Equivalents
Substantive Test of Cash
Receivables
Substantive Test of Receivables and Sales
Inventories
Substantive Test of Inventories and Cost of Sales
Biological Assets
Recognition -Initial Measurement
PPE -Subsequent Measurement
Government Grants
Borrowing Costs
Substantive Test of PPE
Depletion of Natural Resources
Intangible Assets
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Investment in Equity Securities (Check stock right
Investment in Associates
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Investment Property
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Current Liabilities
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Employee Benefits
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Book Value per Share
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Financial Statements
Statement of Cash Flows
Operating Segments
NCAHFS and Discontinued Operations (PFRS 5)
Events After the Reporting Period
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Accounting Changes and Error Connection
Cash to Accrual Basis
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Partnership Operation
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Partnership Liquidation
Corporate Liquidation
Revenue Recognition (PFRS 15)
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Business Combination
Separate and Consolidated Financial Statement
Joint Arrangements
Forex and Hyperinflation
Derivatives
Hedge Accounting
Not-for-Profit Organization
Government Accounting
Cost Accounting and Job Order Costing
Process Costing
Backflush Costing
Activity-Based Costing
Joint and By-Products
Service Cost Allocation
Insurance Contracts
Service Concession Arrangements
Home Office, Branch and Agency
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Code of Ethics for Professional Accountants in the
Fundamentals of Assurance Services
Introduction to Auditing
Preliminary Engagement Activities
Audit Planning
Study and Evaluation of Internal Control
Auditing in an IT Environment
Business Processes (Transaction Cycles)
Consideration of Fraud, Error, and Non-compliance
Evidence and Performance of Substantive Testing
Approaches of Gathering Evidence and Audit Samplin
Completing the Audit
Audit Documentation and Communication with TCWG
Quality Management for Audit and Assurance Firms
Audit Reporting (General-Purpose)
PART 1 Unmodified Opinion
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Accounting Process
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Cash and Cash Equivalents
Substantive Test of Cash
Cash to Accrual Basis and Single entry
Receivables
Substantive Test of Receivables and Sales
Inventories
Substantive Test of Inventories and Cost of Sales
Biological Assets
Recognition -Initial Measurement
PPE -Subsequent Measurement
Government Grants
Borrowing Costs
Substantive Test of PPE
Depletion of Natural Resources
Intangible Assets
Impairment of Assets
Substantive Test of Intangible Assets
Investment in Equity Securities (Check stock right
Investment in Associates
Investment in Debt Securities (Check Impairment)
Investment Property
Funds and Other Investments
Substantive Test of Investments
Current Liabilities
Notes Payable, Loans Payable- Debt Restructuring
Bonds Payable
Compound Financial Instruments
Provisions
Employee Benefits
Income Taxes
Leases
Substantive Test of Liabilities
Shareholders-Equity Part-1
Shareholders Equity Part 2
Share-based-Payments
Book Value per Share
Earnings per Share (EPS)
Substantive Test of Shareholders-Equity
Financial Statements (Part 1)
Financial Statements (Part 2)
Statement of Cash Flows
Substantive Test OF Income Statement and SFP Accou
Operating Segments
NCAHFS _ Discontinued Operations
Events after the Reporting Period
Related Parties
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Deductions from Gross Income
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Individual Income Tax
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Introduction to Consumption Taxes
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Franchise and Installment Sales
Decentralized Operation
Business Combination
Separate and Conso
Joint Arrangement
Forex and Hyperinflation
Derivatives
Hedge Accounting
Non-Profit Organizations
Government Accounting
Cost Accounting and Job Order Costing
Process Costing
Backflush Costing
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Joint and By-Products
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Code of Ethics for Professional Accountants in the
Fundamentals of Assurance Services
Introduction to Auditing
Preliminary Engagement Activities
Audit Planning
Study and Evaluation of Internal Control
Auditing in an IT Environment
Business Processes (Transaction Cycles)
Consideration of Fraud, Error, and Non-compliance
Evidence and Performance of Substantive Testing
Approaches of Gathering Evidence and Audit Samplin
Completing the Audit
Audit Documentation and Communication with TCWG
Audit Documentation and Communication with TCWG
Audit Reporting (General-Purpose)
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Introduction to Accountancy Profession
Preface to PFRS
Conceptual Framework for Financial Reporting
Accounting Process
Accounting changes and Error correction
Cash to Accrual Basis and Single entry
Cash and Cash Equivalents
Substantive Test of Cash
Receivables
Substantive Test of Receivables and Sales
Inventories
Biological Assets
PPE-Recognition and Initial Measurement
PPE - Subsequent Measurement
Government Grants
Borrowing Costs
Substantive Test of PPE
Depletion of Natural Resources
Intangible Assets
Impairment of Assets
Substantive Test of Intangible Assets
Investment in Equity Securities (Check stock right
Investment in Associates
Investment in Debt Securities (Check Impairment)
Investment Property
Funds and Other Investments
Substantive Test of Investments
Current Liabilities
Notes Payable, Loans Payable -Debt Restructuring
Bonds Payable
Compound Financial Instruments
Provisions
Employee Benefits
Income Taxes
Leases
Substantive Test of Liabilities
Shareholders_ Equity Part 1
Shareholders_ Equity Part 2
Share-based Payments
Book Value per Share
Earnings-per-Share-EPS
substantive Test of Shareholders- Equity
Financial Statements (Part 1)
Financial Statements (Part 2)
Statement of Cash Flows
Substantive Test of Income Statement and SFP Accou
Operating Segments
NCAHFS - Discontinued Operations
Events after the Reporting Period
Related Parties
Interim Reporting
SMEs
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Basic Considerations in MAS
Variable and Absorption Costing
CVP BEP Analysis
Financial Statement Analysis
Budgeting
Standard Cost Variances
Performance Evaluation
Pricing
Relevant Costing
Quantitative Techniques
Financial Market
Working Capital Management
Short-term Financing
Long-term Financing
Capital Budgeting
Risk and Leverage
Economics
Strategic Cost Management
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Data Privacy Act
Law on Obligations
Law on Contracts
law on Sales
Credit Transactions
Anti-Bouncing Checks Law
AMLA
Banking Laws
Labor Law
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Government Procurement Law
Philippine Competition Act
Consumer Protection And Lemon Law
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General Principles of Taxation
Taxes, Laws and Administration
Income Taxation
Final Income Taxation
Capital Gains Taxation
Gross Income subject to RIT
Compensation Income
Fringe Benefits Tax
Dealings in Properties
Deductions from Gross Income
RIT - Itemized Deductions
RIT-OSD
Individual Income Tax
Corporate Income Tax
Transfer Taxation - Estate Tax
Transfer Taxation - Donors Tax
Introduction to Consumption Taxes
VAT on Importation
Business Taxation
Excise Tax and Documentary Stamp Tax
Tax Remedies
Local Taxation
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