Acctng 102 (6 units): 90 hours Acctng 103 (3 units): 45 hours Accounting 104 (3 units): 45 hours

Review of the accounting cycle Notes Payable Shareholders' Equity

Overview of the FS Initial measurement Accounting for issuance of sh
1

Overview of the Revenue Cycle (including a brief discussion on revenue recognition) Subsequent measurement 9 Treasury stocks
Accounts Receivable 6 Time Value of Money Stock Conversions
Recognition of accounts receivable Request JPIA to conduct a seminar of time value of mone
Initial measurement Notes and Loans Receivable
Subsequent measurement Initial measurement
Doubtful accounts Subsequent measurement Accounting for retained earn
Impairment Discounting of notes Appropriations and Quasi-Re
Time Value of Money BVPS and EPS (basic and dilu
Receivable financing - only for accounts receivable 2
Bonds Payable Accounting for equity investmen
Cash and cash equivalents 9 Initial measurement Classification of equity inves
Recognition and composition Subsequent measurement Measuring and reporting inv
Initial measurement Methods of amortization
9
Subsequent measurement Computation of market price of bonds
Bank reconciliation, including proof of cash Compound financial instruments
Petty cash
Inventories 9 Accounting for debt investment Measuring and reporting inv
Definition Classification of debt investments
Recognition and composition Measuring and reporting investments at FVPL
Initial measurement, including inventory systems Recording initial cost
Subsequent measurement Recording interest income
Inventory estimation Unrealized holding gains and losses Transfers of investments bet
Realized gains and losses on sale of investment Impairment of investments
Measuring and reporting investments at FVOCI
Operating liabilities Recording initial cost Employee benefits
Trade payables (in relation to inventory) 6 Recording interest income Post employment benefits
Estimated Liabilities (except decommissioning liability) Unrealized holding gains and losses Accounting for defined bene
Warranties Realized gains and losses on sale of investment Other employee benefits
Premiums Measuring and reporting investments at amortized cost
Accrued liabilities and deferred revenue Recording initial cost Share based compensation
Recording interest income and amortization of bond
Provisions premiums and discounts
Unrealized holding gains and losses Derivatives
Property, plant, and equipment Realized gains and losses on sale of investment Definition and characteristics
Recognition 12 Transfers of investments between categories Measurement of derivates
Acquisition - cash Impairment of investments Interest rate swap
Acquisition - other than simple cash transactions (including borrowing costs and
government grants) Forward, futures, option, for
Subsequent measurement Debt restructuring 2
Cost model (including discussion on depreciation methods) Accounting for debt restructuring Biological Assets
Revaluation model Debtor and Creditor
Impairment Fund and Other Investments 1 JPIA Seminar on Stock Markets
Subsequent expenditures Leases 9
Derecognition Classification of leases
Advantages of leasing
Investment property Accounting for and reporting lease transactions (lessee)
2 Operating lease
Intangibles Capital lease Acc 106
Recognition 4 Accounting for and reporting lease transactions (lessor) Tax 3
Modes of acquisition Operating lease
Acquisition - cash Direct financing lease
Acquisition - other than simple cash transactions Sales type lease
Subsequent measurement Special lease issues
Cost and revaluation models sale-leaseback transactions
Amortization
Impairment
Derecognition

51 30
Accounting 104 (3 units): 45 hours Accounting 105 (3 units): 45 hours

Shareholders' Equity Financial Statements

Accounting for issuance of share capital (preferred and common) Overview of general purpose financial statements

Treasury stocks Statement of Financial Position

Stock Conversions Notes to Financial Statements
Splits Related Parties 12
Conversions 12 Events after the reporting period
Stock warrants Statement of Comprehensive Income
Accounting for retained earnings and dividends Statement of Changes in Equity
Appropriations and Quasi-Reorganization Statement of Cash Flows
BVPS and EPS (basic and diluted)
Statement of Cash Flows 4
Accounting for equity investment
Classification of equity investments Interim Financial Reporting 4
Measuring and reporting investments at FVPL
Recording initial cost Operating segments 6
Recording dividend income
Unrealized holding gains and losses Discontinued operations 6
Realized gains and losses on sale of investment Non current assets held for sale
Measuring and reporting investments at FVOCI Cash and accrual basis 4
Recording initial cost
Recording dividend income Single entry 9
Unrealized holding gains and losses
Realized gains and losses on sale of investment Accounting changes
Transfers of investments between categories Change in accounting estimate
Impairment of investments Change in accounting policy
Prior period errors
Employee benefits 6 Error correction
Post employment benefits
Accounting for defined benefit plans
Other employee benefits

Share based compensation 6

Derivatives 6
 Definition and characteristics of derivatives
Measurement of derivates
Interest rate swap

Forward, futures, option, foreign currency

Biological Assets 3

JPIA Seminar on Stock Markets

Hyperinflation
Accounting for income taxes

33 45