TABLE OF SPECIFICATION FOR FINALS
INTERMEDIATE ACCOUNTING 2
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Topics
Intangible Assets
Non-current Assets Held for Sale
Investment Properties
Equity Investment at Fair Value (PL & OCI)
Investment in Associates
Transfer/Reclassification of Equity Investments
Debt Investments at Amortized Cost
Debt Investments at FVPL
Debt Investments at FVOCI
Reclassification and Impairment of Debt Investments
Accounts Payable
Notes Payable
TOTAL
Theories
2
1
2
2
3
2
4
3
3
2
2
4
30
Problems
2
1
2
3
5
2
4
3
4
2
2
5
35
Total
4
2
4
5
8
4
8
6
7
4
4
9
65
Theories
Problems
Total
2
2
3
3
5
5
2
2
2
2
1
0
1
2
2
2
2
3
4
4
3
5
5
7
7
12
12
4
5
9
2
2
4
1
30
1
35
2
65
Theories
5
3
2
5
5
3
Problems
0
5
5
5
10
5
Total
5
8
7
10
15
8
2
3
5
5
30
2
35
7
65
INTERMEDIATE ACCOUNTING 3
Topics
Midterm Exam Topics:
Non-Financial Liabilities
Leases – Lessee
LEASES – (LESSOR)
- Identification of Finance and Operating Lease
- Operating Lease
- Finance Lease: Direct Finance
- Finance Lease: Dealer’s Lease
- Sale and Leaseback
Final Exam Topics:
Income Taxes
Employee Benefits
Shareholders’ Equity (Authorization, Issuance,
Subscription, Reacquisition, Conversion, Retirement)
Retained Earnings (Including Appropriation) and
Dividends
Share Rights and Share Warrants
TOTAL
INCOME TAXATION
Topics
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Principles of Taxation
Gross Income
Individual Income Taxation
Allowed Deductions
Corporate Income Taxation
Fringe Benefits
Withholding Tax, Reconciliation between Tax and
Accounting Rules
Income Tax Remedies
TOTAL
STRATEGIC COST MANAGEMENT
Topics
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Midterm Exam Topics:
Strategic Cost Management and Management
Accounting
Cost Concept, Classification, and Behavior
Product Costing
Cost Volume Profit Analysis (CVP Analysis)
Activity-based Costing and Service Costs
Standard Costing for Cost Control
Final Exam Topics:
Differential Cost Analysis
Responsibility Accounting & Performance Measures
Balance Scorecards & Non-Financial Measures in
Performance Evaluation
Transfer Pricing
Pricing Decisions
TOTAL
Theories
Problems
Total
2
0
2
2
1
1
1
1
3
3
2
2
2
5
4
3
3
3
6
5
7
6
13
11
5
3
8
4
2
30
4
3
35
8
5
65
Theories
Problems
Total
2
2
2
2
2
1
3
3
1
2
3
5
5
3
4
5
5
5
5
30
7
7
5
6
35
12
12
10
11
65
Theories
Problems
Total
0
0
0
0
0
1
1
1
2
3
3
2
1
1
2
3
3
3
3
7
2
4
5
4
6
40
10
FINANCIAL MANAGEMENT
Topics
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Midterm Exam Topics:
Introduction to Financial Management
Financial Statement Analysis
Working Capital Management
Short-term Financing Management
Financial Planning
Final Exam Topics:
Capital Budgeting
Leverage and Capital Structure
Time Value of Money
Risks and Returns
TOTAL
ACCOUNTING FOR SPECIAL TRANSACTIONS
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Topics
Midterm Exam Topics:
Partnership Formation
Partnership Operation
Partnership Dissolution
Partnership Liquidation
Corporate Liquidation
Home, Office, Branch, and Agency – P1
Final Exam Topics:
Home, Office, Branch, and Agency – P2
IFRS 15 – Sale of Goods/Accrual
IFRS 15 – Installment Sales
IFRS 15 – Consignment Sales
IFRS 15 – Franchising
IFRS 15 – Construction
TOTAL
16
20
37
60