DAY

July 31 Monday Discounting of Notes Receivable

Notes Receivable

August 01 Tuesday Loan Receivable

Impairment of Loan
August 02 Wednesday Inventory
Inventory Inclusion
Sales Revenue
August 03 Thursday Inventory Cost Flow
Lower of Cost and Net Realizable Value
August 04 Friday Relative Sales Price Method
Gross Profit Method
Retail Method
Biological Assets
August 05 Saturday Financial Asset at Fair Value
Investment in Equity Securities
Investment in Associates
August 06 Sunday Financial Asset at Amortized Cost
Effective Interest Method
Market Price of Bonds
August 07 Monday Investment Property
Fund and Other Investments
August 08 Tuesday Derivatives
August 09 Wednesday Property, Plant and Equipment
August 10 Thursday Land and Building
Machinery
August 11 Friday Depreciation
Depletion
Revaluation

August 12 Saturday Impairment of Assets

August 13 Sunday Intangible Assets
Identifiable Intangible Assets
Unidentifiable Intangible Assets
Research and Development Cost
August 14 Monday Government Grants
Investment Property

August 15 Tuesday Borrowing Costs

 August 16 Wednesday Liabilities
Current Liabilities
Provision and Contingent Liability
August 17 Thursday Bonds Payable
August 18 Friday Compound Financial Instrument
August 19 Saturday Note Payable and Debt Restructure
Operating Leases
Finance Lease
PAS 17 Leases
August 20 Sunday Direct Financing Lease
Sales Type Lease
Sale and Leaseback
August 21 Monday Accounting for Income Tax
August 22 Tuesday Employee Benefits
August 23 Wednesday Employee Benefits
August 24 Thursday Shareholder's Equity

August 25 Friday Retained Earnings

August 26 Saturday Share-based Compensation
August 27 Sunday Basic Earnings Per Share
Diluted Earnings Per Share
Book Value Per Share
August 28 Monday Operating Segment
Interim Reporting
August 29 Tuesday Change in Accounting Policy
Change in Accounting Estimate
Prior Period Errors
August 30 Wednesday Non-current Assets Held for Sale
Discontinued Operations

August 31 Thursday Statement of Financial Position

Statement of Comprehensive Income
September 01 Friday Statement of Cash Flows

September 02 Saturday Partnership Accounting

Corporate Liquidation
September 03 Sunday Installment Sales
Construction Contracts
September 04 Monday Tax on Income
September 05 Tuesday - Accounting
Tax on IncomePeriods and Methods of Accounting
September 06 Wednesday - Estates
Tax and Trusts
on Income
September 07 Thursday - Quarterly
Estate Corporate
and Donor's Income Tax, Annual Declaration and Quarterly Payments of Income T
Taxes
September 08 Friday Value Added Tax
- Imposition of Tax
September 09 Saturday Business Combinations
September 10 Sunday Consolidated Financial Statements
September 11 Monday Value Added Tax
- Compliance Requirements
September 12 Tuesday Other Percentage Taxes
September 13 Wednesday Excise Taxes on Certain Goods
- General Provisions
- Exemption or Conditional Tax-Free Removal of Certain
Articles
September 14 Thursday Excise Taxes on Certain Goods
- Alcohol Products
- Tobacco Products
September 15 Friday Excise Taxes on Certain Goods
- Petroleum Products
- Miscellaneous Articles
- Mineral Products
- Administrative Provisions
September 16 Saturday Auditing Book
September 17 Sunday Auditing Book
September 18 Monday Documentary Stamp Tax
September 19 Tuesday Remedies
September 20 Wednesday Compliance Requirements
September 21 Thursday Statutory Offenses and Penalties
September 22 Friday Allotment of BIR
Oversight Committee
September 23 Saturday Management Accounting Book
September 24 Sunday Management Accounting Book
September 25 Monday
September 26 Tuesday
September 27 Wednesday
September 28 Thursday
September 29 Friday
September 30 Saturday
October 01 Sunday
October 02 Monday
October 03 Tuesday
October 04 Wednesday
October 05 Thursday
October 06 Friday
October 07 Saturday
October 08 Sunday
October 09 Monday
October 10 Tuesday
October 11 Wednesday
October 12 Thursday
October 13 Friday
NIGHT
Sales
- Obligations of the Vendee
- Actions for Breach of Contract of Sale of Goods
- Extinguishment of Sale
- Assignment of Credit and Other Incorporeal Rights
Sales Diagnostic Exam

Pledge, Mortgage and Antichresis

Pledge, Mortgage and Antichresis Diagnostic Exam

Agency

Agency Diagnostic Exam

Partnership
Partnership Dissolution and Winding Up
Partnership Diagnostic Exam

Corporations
- Incorporation and Organization of Private Corporations
- Board of Directors, Trustees and Officers

Corporations
- Powers of Corporations
- By-Laws
- Meetings of Directors or Trustees, Stockholders or
Members
- Stocks and Stockholders

Corporations
- Corporate Books and Records
- Merger and Consolidation
- Appraisal Right
- Non-stock Corporations
- Close Corporations
- Special Corporations
- Dissolution
- Foreign Corporations
Corporations Diagnostic Exam

Negotiable Instruments
Negotiable Instruments

Negotiable Instruments
Negotiable Instruments Diagnostic Exam
Organization and Function of BIR
Tax on Income
- Definitions
- General Principles

Tax on Income
- Tax on Individuals
Tax on Income
- Tax on Corporations

Tax on Income
- Computation of Taxable Income
- Computation of Gross Income
Tax on Income
- Allowable Deductions
Tax on Income
- Allowable Deductions

Joint Ventures
Franchise Accounting
Consignment Sales
Home Office, Branch and Agency Accounting
Foreign Currency Transactions
Financial Reporting in Hyperinflationary Economies

Auditing Book

Auditing Book
Auditing Book

Auditing Book

Auditing Book

Audit of Revenue & Receipt Cycle

Audit of Expenditure & Disbursement Cycle
Audit of Production Cycle
Audit of Financing Cycle
Audit of Investing Cycle
1 Sunday

2 Monday

3 Tuesday

4 Wednesday

5 Thursday

6 Friday

7 Saturday
Subject Topic Date Until
AFAR Partnership Accounting August 17
AFAR Corporate Liquidation August 17
AFAR Joint Arrangements August 17
AFAR Installment Sales August 18
AFAR Long-term Construction Contracts August 19
AFAR Franchise Operations August 19
AFAR Consignment Sales August 19
AFAR Accounting for Home Office & Branch Transactions August 19
AFAR Accounting for Business Combinations August 20
AFAR Separate Financial Statements August 20
AFAR Consolidated Financial Statements August 20
AFAR Foreign Currency Transactions August 21
AFAR Translation of Foreign Currency Financial Statements August 21
AFAR Not-for-Profit Organizations August 22
AFAR Government Accounting August 22 August 23
AFAR Job Order Costing August 24
AFAR Process Costing August 25
AFAR Backflush Costing August 26
AFAR ABC Costing August 26
AFAR Joint and By-Products August 26
AFAR Standard Costing August 26
AFAR PFRS 4 (Insurance Contracts) August 26
AFAR IFRIC 12 (Build, Operate & Transfer) August 26
Auditing Auditing Book August 27 September 3
Auditing Philippine Standards on Auditing September 4 September 10
Auditing Audit of Revenue & Receipt Cycle September 11 September 12
Auditing Audit of Expenditure & Disbursement Cycle September 13 September 14
Auditing Audit of Production Cycle September 15
Auditing Audit of Financing Cycle September 16
Auditing Audit of Investing Cycle September 17
Auditing Audit of Cash Balances September 18 September 19
FAR Development of Financial Reporting Framework September 20
FAR Standard-Setting Bodies September 20
FAR Regulation of the Accountancy Profession September 20
FAR Philippine Accountancy Act of 2004 September 20
FAR Accounting Process - Adjusting Entries September 20
FAR Accounting Process - Accounting Cycle September 20
FAR Conceptual Framework September 21
FAR PAS 1 September 21
FAR PFRS 1 September 21
FAR Statement of Changes in Equity September 21
FAR Statement of Comprehensive Income September 21
FAR Statement of Cash Flows September 22
FAR PAS 7 September 22
FAR Notes to the Financial Statements September 22
FAR PAS 8 September 22
FAR PAS 10 September 22
FAR Leases September 23
FAR Income Tax September 23
FAR Employee Benefits September 24
FAR IFRS for SMEs September 25 September 26
FAR Cash to Accrual September 27
FAR Objectives, Role & Scope of Management Accounting September 28
FAR Cost Terms, Concepts & Behavior September 29
MAS Cost-Volume-Profit Analysis September 30
MAS Standard Costing & Variance Analysis September 30
MAS Variable Costing & Absorption Costing September 30
MAS Financial Planning & Budgets September 30
MAS Activity Based Costing September 30
MAS Strategic Cost Management October 1
MAS Responsibility Accounting & Transfer Pricing October 1
MAS Balanced Scorecard October 1
MAS Quantitative Techniques October 1
MAS Relevant Costing & Differential Analysis October 1
MAS Financial Statement Analysis October 2
MAS Working Capital Finance October 3
MAS Capital Budgeting October 4
MAS Risks & Rates of Returns October 8
MAS Capital Structure & Long-term Financial Decision October 8
MAS Management Consultancy October 9
MAS Macroeconomics October 10
MAS Microeconomics October 11
THEORY
THEORY
THEORY
R.A. 10142 Financial Rehabilitation and Insolvency Act of 2010
B.P. 22 Bouncing Checks Law
R.A. 9520 Philippine Cooperative Code of 2008
R.A. 3591 PDIC Law
R.A. 9576 Amendment to PDIC Law
R.A. 1405 Bank Secrecy Law
P.D. 679 S. 1975 Unclaimed Balances Law
 Date Subject
July 17 FAR Non-current Assets Held for Sale
July 18 FAR Non-current Assets Held for Sale / Discontinued Operations
July 19 FAR Cash and Cash Equivalents
July 20 FAR Bank Reconciliation
July 21 FAR Proof of Cash
July 22 FAR Accounts Receivable
July 22 FAR Estimation of Doubtful Accounts
July 22 FAR Assignment & Factoring
July 22 FAR Discounting of Notes Receivable
July 22 FAR Notes Receivable
July 23 FAR Loans Receivable
July 23 FAR Impairment of Loan
July 23 FAR Inventory
July 23 FAR Inventory Inclusion
July 23 FAR Inventory Cost Flow
July 24 FAR Relative Sales Price Method
July 25 FAR Lower of Cost & Net Realizable Value
July 26 FAR Gross Profit Method
July 27 FAR Retail Method
July 28 FAR Biological Assets
July 29 FAR Financial Assets at Fair Value
July 30 FAR Investment in Equity Securities
July 30 FAR Investment in Associates
July 31 FAR Financial Assets at Amortized Cost
August 1 FAR Financial Assets at Amortized Cost
August 2 FAR Financial Assets at Amortized Cost
August 3 FAR Investment Property
August 4 FAR Investment Property
August 5 FAR Funds & Other Investments
August 5 FAR Derivatives
August 6 FAR Property, Plant & Equipment
August 7 FAR Land and Building
August 8 FAR Machinery and Capital Expenditure
August 9 FAR Depreciation
August 10 FAR Depreciation
August 11 FAR Depreciation
August 12 FAR Government Grants
August 12 FAR Borrowing Costs
August 12 FAR Revaluation
August 13 FAR Impairment of Assets
August 14 FAR Intangible Assets
August 15 FAR Intangible Assets
August 16 FAR Intangible Assets
August 17 FAR Goodwill
 August 18 FAR Leasehold & Leasehold Improvements
August 19
August 20
August 21 FAR Research & Development Costs
August 22 FAR Computer Software
August 23 FAR Accounts Payable
August 24 FAR Premiums & Warranties
August 25 FAR Premiums & Warranties
August 26
August 27
August 28 FAR Unearned Revenues
August 29 FAR Unearned Revenues
August 30 FAR Provisions & Contingencies
August 31 FAR Provisions & Contingencies
September 1 FAR Share Capital Transactions
September 2
September 3
September 4 FAR Share Capital Transactions
September 5 FAR Dividends
September 6 FAR Dividends
September 7 FAR Retained Earnings
September 8 FAR Retained Earnings
September 9
September 10
September 11 FAR Earnings Per Share - Basic
September 12 FAR Earnings Per Share - Diluted
September 13 FAR Earnings Per Share
September 14 FAR Book Value Per Share
September 15 FAR Book Value Per Share
September 16
September 17
September 18 FAR Debt Restructuring
September 19 FAR Debt Restructuring
September 20 FAR Share-based Payments
September 21 FAR Share-based Payments
September 22 FAR Share-based Payments
September 23
September 24
September 25 FAR Interim Reporting
September 26 FAR Interim Reporting
September 27 FAR Theory of Accounts
September 28 FAR Practical Accounting 1
September 29 FAR Practical Accounting 1
September 30
October 1
October 2 MAS Financial Statement Analysis
October 3 MAS Working Capital Finance
October 4 MAS Capital Budgeting
October 5 -
October 6 -
October 7
October 8
October 9 Project Feasibility Studies
October 10 Macroeconomics
October 11 Microeconomics
October 12
October 13
 Theory IFRS 5
Problems
Theory & Problems
Theory & Problems
Theory & Problems
Theory & Problems
Theory & Problems
Theory & Problems
Theory & Problems
Theory & Problems
Theory & Problems
Theory & Problems
Theory & Problems PAS 2
Theory & Problems
Theory & Problems
Theory & Problems
Theory & Problems
Theory & Problems
Theory & Problems
Theory & Problems PAS 41
Theory & Problems PAS 32, PAS 39, PFRS 7
Theory & Problems
Theory & Problems
Theory
Theory
Problems
Theory
Problems
Theory & Problems
Theory & Problems
Theory & Problems
Problems
Problems
Theory
Problems
Problems
Theory & Problems
Theory & Problems
Theory & Problems
Theory & Problems
Theory
Theory
Problems
Problems
 Problems

Problems
Problems
Theory & Problems
Theory
Problems

Theory
Problems
Theory
Problems
Theory

Problems
Theory
Problems
Theory
Problems

Theory
Theory
Problems
Theory
Problems

Theory
Problems
Theory
Theory
Problems

Theory
Problems
Theory
Problems
Problems
Problems
Problems
Problems
October 7 Taxation
October 7 FAR
October 8 Auditing
October 14 AFAR
October 14 RFBT
October 15 MAS