Monday Tuesday Wednesday Thursday Friday Saturday

AFAR RFBT AT MAS FARAP TAX

December 4 December 5 December 6 December
MS-01: 7
Management December 8 December 9
Week 1 AFAR-01: Partnership AT-01: Practice and 0 Accounting vs. Financial DecemberCash
FARAP-4701: 30 & Cash
### 0 RFBT-01: Obligation ### ### TAX-101: Estate Tax
Formation and Operation Regulation of the Profession ### MS-02:Management
Cost Behavior with Equivalents (Pt.1)
Regression Analysis
December 11 December 12 December
AT-01: 13 and
Practice December 14 December 15 December 16
MS-02: Cost Behavior with FARAP-4701: Cash & Cash
Week 2 AFAR-02: Dissolution & 0 Regulation of the Profession
AT-02: Fundamentals of ### Regression Analysis (cont.) 0 ### TAX-101: Estate Tax (cont.)
0 RFBT-01: Obligation (cont.) MS-03: Cost-Volume-Profit EquivalentsReceivables
FARAP-4702: (Pt.2)
Liquidation ### 0 Auditing(cont.)
and Assurance 0 ### TAX-201: Donor's Tax
### Analysis (Pt.1)
December 18 December 19 Services
December 20 December 21 January 5 January 6
AFAR-02: Partnership
AT-03: Introduction to MS-04: Absorportion & TAX-301: VAT-Subject
Week 3 0 Dissolution & Liquidation ### 0 FARAP-4702: Receivables ###
AFAR-03: Corporate RFBT-02: Contracts Audting Variable Costing with 0 Transactions
TAX-302: VAT-Exempt
(cont.)
December 30 AT-04:
December
FS Audit30Overview (Pt.2) ###
Liquidation ### Pricing Decisions Transactions
January 8 January 9 January 10 January 11 January 12 January 13
AFAR-03: Corporate TAX-302: VAT-Exempt
0 ### ### ###
Week 4 Liquidation
AFAR-04: (cont.)
Construction AT-05: Quality Management MS-05: Relevant Costing FARAP-4703: Inventories Transactions (cont.)
DecemberLicenses,
AFAR-05: 30 RFBT-02: Contracts (cont.) ### 0 ### TAX-303: Input VAT
Accounting AT-06: FS Audit Process - with Linear Programming (Pt.1) TAX-304: VAT Compliance
December
Royalties, 30
Franchise & ### ###
Pre-Engagement Requirements
Consignment
January Licenses,
15 January 16 January 17 January 18 January 19 January 20
AFAR-05:
RFBT-03: Labor & Social AT-07: FS Audit Process - FARAP-4703: Inventories TAX-401, 402: Other
Week 5 Royalties,Revenue
0 AFAR-06: Franchisefrom
& 0 MS-06: Budgeting with 0 ###
### Security AT-08:Audit
Fraud, Planning
Error & Non- (Pt.2) Property,
FARAP-4704: Percentage Taxes
Consignment(cont.)
0 Customer Contracts - Other RFBT-04: Insurance December 30 Probability Analysis 0 ### TAX-501, 502: Excise Taxes
### Compliance ### Plant & Equipment (Pt.1)
Topics
January 22 January 23 January 24 January 25 January 26 January 27
AT-09: Understnading the
Week 6 AFAR-07: Home Office & ### 0 MS-07: Standard Costing FARAP-4704: Property, TAX-601, 602: Individual
0 RFBT-05: Partnership Entity &Understanding
AT-10: Its Environment
the 0 ###
Branch December 30 with GP Variance Analysis Plant & Equipment (Pt.2) Income Taxation
Entity's Internal Control ###
January 29 January 30 January
AT-10: 31
Understanding the February 1 February 2 February 3
AFAR-07: Home Office &
0 ### 0 Entity's Internal MS-07: Standard Costing FARAP-4704: Property,
Week 7 Branch(cont.) RFBT-06: Corporation with 0
AFAR-08:
December 30
Business
AT-11: Control(cont.)
Risk Assessment and ### with GP Variance Analysis Plant & Equipment (Pt.3) ### TAX-701, 702: Corporate
Combination
AFAR-09: Separate & SRC ### FARAP-4705: Intangibles Income Taxation
December 30 Response to Assessed Risks (cont.) ###
Consolidated FS (Pt.1)
February 5 February 6 February 7 February 8 February 9 February 10
AFAR-09: Separate & MS-08: Responsibility FARAP-4705: Intangibles TAX-801: Sources of
Week 8 0 ### RFBT-06: Corporation with 0 AT-12: Test of Controls 0 FARAP-4706C: Investment ### TAX-901, 902: Gross
Consolidated
AFAR-10: FS(cont.)
Intercompany AT-13: Information Accounting, Transfer Pricing (Pt.2) Income
December 30 SRC (cont.) 0 Properties & Other ### Income - Inclusions &
Sales of Inventory Technology ### & Balanced Scorecard
February 12 February 13 ### February 15 Investments
February 16 Exclusions
February 17-18
FARAP-4707: Government
0 December 30
### Grants & Agriculture FARAP-4709: Trade FARAP-4709: Trade
Week 9 ###
FARAP-4706A: Investment FARAP-4706B: Investment FARAP-4708: Non-Current 0 Payables, Provisions & Payables, Provisions &
0 FIRST PRE-BOARD EXAM
in Equity Securities in Debt Securities Assets Held for Sale & Other Current Liabilities Other Current Liabilities
Discontinued Operations (Pt.1) (Pt.2)

February 19 February 20 February 22 February 23 February 24

AFAR-10: Intercompany AT-13: Information Liabilities at Amortized
Week 10 0 AT-14: Further Audit 0 TAX-1001: Fringe Benefit
Sales of Inventory(cont.)
AFAR-11: Intercompany ### RFBT-07: Cooperatives Technology(cont.) MS-09: Economics Cost, Debt Restructuring & ###
December 30 Procedures - Substantive FARAP-4711:
DecemberLeases
30 (Pt.1) Tax
Sales of Fixed Assets ###
February 26 February 27 Tests28
February February 29 March 1 March 2
AT-14: Further Audit
AFAR-11: Intercompany RFBT-08: Government TAX-1101: Capital Assets,
Week 11 0 ### Procedures - Substantive MS-10: Working Capital ### TAX-1201, 1202:
Sales of Fixed
AFAR-12: Assets(cont.)
Foreign Currency Procurement Law
RFBT-09: Credit 0 FARAP-4711: Leases (Pt.2) Gains & Losses
0 ### AT-15:Tests(cont.)
Audit Sampling Management ### Deductions from Gross
Transactions & Translation Transactions ###
March 4 March 5 March 6 March 7 March 8 Income
March 9
AFAR-12: Foreign Currency TAX-1203: Financial
AT-15: Audit ### ###
0 Transactions & MS-11: Costs of Capital, 0 FARAP-4712: Income Taxes Reporting vs. Tax Reporting
TAX-1301: Accounting
Week 12 Sampling(cont.) ###
Translation(cont.) ### RFBT-10: Sales Leverage & Capital Method &
TAX-1403: Periods
Withholding
AFAR-13: Joint AT-16: Completing the Structure FARAP-4713: Post- ###
### 0 TAX-1501: Taxes
Documentary
Arrangements Audit Employment Benefits ###
Stamp Tax
March 11 March 12 March 13 March 14 March 15 March 16
AFAR-13: Joint RFBT-11: Consumer AT-17: Auditor's Report on TAX-1402: General Tax
0 ###
Week 13 Arrangements(cont.)
AFAR-14: SMEs - ### Protection Act & Lemon General Purpose FS MS-12: Capital Budgeting FARAP-4714: Shareholders' Compliance Requirements
0 Law AT-18: Modification to the ### with Risks & Returns 0 TAX-1801, 1802: Basic
Investment
AFAR-15:in Joint Venture
Job Order RFBT-12: Philippine Equity (Pt.1) ###
0 ### Auditor's Report Principles in Taxation
Costing Competition Act
### March 19 March 20 March 21 March 22 March 23
AFAR-15: Job Order AT-18: Modification to the FARAP-4714: Shareholders' TAX-1803: Powers and
Week14 0 RFBT-13: Banking Laws MS-12: Capital Budgeting 0 ###
Costing(cont.) ### Auditor's
AT-19: ReportAudit
Special (cont.)
& Equity (Pt.2)
FARAP-4715: Retained AuthorityTaxation
TAX-1901: of the CIR
under
AFAR-16:
December
Process
30 Costing with Truth in Lending Act with Risks & Returns (cont.) 0 ###
Non-Audit Considerations ### Earnings (Pt.1) the Local Government Code
April 1 April 2 AT-19:April 3 Audit &
Special April 4 April 5 April 6
AFAR-16: Process
0 Non-Audit Considerations TAX-1601, 1701, 1702: Tax
Week 15 Costing(cont.)
AFAR-17: Joint & By- RFBT-14: Intellectual MS-13: Financial Statement FARAP-4715: Retained
DecemberBackflush
30 ### (cont.)
AT-20: Code of Ethics for ### 0 ### Remedies & Additions to
AFAR-18:
Product Costing Property Analysis Earnings (Pt.2)
December
Costing, ABC & 30Service Professional Accountants Tax
Cost Allocation
April 8 April 9 April 10 April 11 April 12 April 13
AFAR-19: Non-Profit
0 ###
Organization
AFAR-20: Government RFBT-15: E-Commerce, AT-20: Code of Ethics for FARAP-4716: Financial TAX-1601, 1701, 1702: Tax
Week 16 DecemberInsurance
AFAR-21: 30 MS-14: Various Topics in
Accounting ### Data Privacy & Ease of Professional Accountants 0 Statements - SFP, SCI & ### Remedies & Additions to
December
Contracts & 30
Service Management Services
AFAR-22: Full PRFS vs. Doing Business (cont.) SCE (Pt.1) Tax
Concessionaire
DecemberArrangement
30
PFRS for SMEs
April 15
FARAP-4716: Financial April 16
RFBT-16: Financial April 17
FARAP-4717-: Earnings Per April 18
FARAP-4719: Operating April 19
FARAP-4701 to 10: April 20 to 20:
FARAP-4711
Statements - SFP,
Week 17 0 FARAP-4717: SCI &
Earnings Per ### Rehabilitation & Insolvency 0 Share & Book Value
FARAP-4718: Per
Financial Segments & Interim
FARAP-4720: Other Substantive Tests, Risk Substantive Tests, Risk
RFBT-17: Anti-Bouncing ### 0 ###
0 Share &SCE (Pt.2)
Book Value Per Act Share- Statement
0 Statements (Pt.2) of 0 Financial
'Financial Reports &
Accounting Assessment Procedures & Assessment Procedures &
### Checks Law Test of 26
Control Test of Control
Share 22
April (Pt.1) April 23 Cash Flows
April 24 Reporting'
April 25- Topics April April 27-28
Week 18
TBA TBA TBA REST DAY FINAL PRE-BOARD EXAM
May 12 May 13
PREWEEK LECTURE
May 15 May 16 May 17 May 18 May 19
PREWEEK LECTURE
May-26 CPALE DAY 1
May-27 CPALE DAY 2
May-28 CPALE DAY 3