LA CONSOLACION COLLEGE MANILA
8 Mendiola, Manila
LESSON GUIDE
CPA REFRESHER
ADVANCED FINANCIAL ACCOUNTING AND REPORTING
AY 2023-2024, 1st Semester
Topics
Week
Partnership Formation and Operation
1
Partnership Dissolution and Liquidation
2
Corporate Liquidation
3
Long Term Construction Contracts
4
Franchise Accounting and Consignment Sales
5
Home Office and Branch Accounting
6
Job Order Costing
7
Joint and By-Products | Service Cost Allocation | Just-In-Time |Standard Costing
8
Process Costing
10
IFRS 3 Business Combination (Merger and Stock Acquisition)
11
MIDTERM EXAMINATION
Consolidation Subsequent to the Date of Acquisition
12
Consolidation Intercompany Sale of Merchandise Inventory
13
Consolidation Intercompany Sale of Fixed Assets
14
FINAL EXAMINATION (FAST)
Foreign Currency Transactions, Hedging, and Derivatives
15
Financial Statements Translation and Joint Arrangements
15
Government Accounting Manual (GAM) and Non-Profit Organization (NPO)
16
FINAL EXAMINATION (REGULAR)