KORBEL FOUNDATION COLLEGE INC
Prk. Spring 1, Bgry. Morales, Koronadal City
korbelbusinessdepartment@gmail.com
BS ACCOUNTANCY DEPARTMENT
THE CPA LICENSURE EXAMINATION SYLLABUS 2022
AFAR
WEEK 1
WEEK 2
WEEK 3
WEEK 4
WEEK 5
WEEK 6
WEEK 7
WEEK 8
WEEK 9
WEEK 10
WEEK 11
WEEK 12
WEEK 13
WEEK 14
WEEK 15
WEEK 16
WEEK 17
TAXATION
WEEK 1
WEEK 2
WEEK 3
WEEK 4
WEEK 5
WEEK 6
WEEK 7
WEEK 8
WEEK 9
WEEK 10
WEEK 11
WEEK 12
WEEK 13
WEEK 14
WEEK 15
WEEK 16
WEEK 17
Partnership Accounting
Partnership Accounting
Corporation Liquidation
Decentralized Operations
Business Combination
Business Combination
Separate and Consolidated FS
Separate and Consolidated FS
Joint arrangements and Forex
Forex and Hyperinflation
Derivatives and Hedge Accounting
Not for Profit Arrangement
Government Accounting Concept
Insurance Contract Concepts, Service
Concession Arrangement and PFRS 15
“Cost Accounting, Standard Costing,
Joint and By-Product Costing”
“Revenue Recognition, G/S Franchise
And other SME”
“Construction Contract (SME) Franchise
Accounting (US GAAP) Installment Sales
(US GAAP)”
Introduction to Taxation
Income Tax Fundamentals
Final Tax & Capital Gains Tax
Gross Income- Exclusions & Inclusions
Special Gross Income Rules
Deductions Principles
Deduction From Gross Income
Individual Income Tax
Corporate Income Tax
Estate Tax
Donor’s Tax
Consumption Tax Fundamentals
Percentage Tax
VAT
Miscellaneous Items & Remedies
Local Tax
Preferential Tax
MS
SYLLABUS
KORBEL FOUNDATION COLLEGE INC
Prk. Spring 1, Bgry. Morales, Koronadal City
korbelbusinessdepartment@gmail.com
BS ACCOUNTANCY DEPARTMENT
RFBT
WEEK 1
WEEK 2
WEEK 3
WEEK 4
WEEK 5
WEEK 6
WEEK 7
WEEK 8
WEEK 9
WEEK 10
WEEK 11
WEEK 12
WEEK 13
WEEK 14
WEEK 15
WEEK 16
WEEK 17
Obligation
Contracts
Partnerships
Corporation pt. 1
Corporation pt. 2
Corporation pt. 3
Corporation pt. 4 & SRC
Cooperatives
Sales
Credit Transactions with Overview of Personal Property Security Act
Negotiable Instruments & Bouncing Checks
PDIC Law, Bank, Secrecy & unclaimed Balances Law
AMLA
IP Law
Data Privacy Act pt. 1
Data Privacy Act pt. 2
E-commerce Act
AUDPROB
WEEK 1
WEEK 2
WEEK 3
WEEK 4
WEEK 5
WEEK 6
WEEK 7
WEEK 8
WEEK 9
WEEK 10
WEEK 11
WEEK 12
WEEK 13
WEEK 14
WEEK 15
WEEK 16
WEEK 17
Cash to Accrual; Correction of Errors
Shareholder’s Equity
Share Based Payment
Cash and Cash Equivalent
Trade and Other Receivable
Inventories
Investments in Equity Securities
Investments in Debt Securities
Note Payable And Bonds Payable
Property, Plant And Equipment
Intangible Assets; Investment Property
Revaluation of PPE; Current Liabilities
Leases
Accounting For Income Tax
Employee Benefits
Statements of Cash Flows
Financial Statements
MS
SYLLABUS
KORBEL FOUNDATION COLLEGE INC
Prk. Spring 1, Bgry. Morales, Koronadal City
korbelbusinessdepartment@gmail.com
BS ACCOUNTANCY DEPARTMENT
AUDTHEO
WEEK 1
WEEK 2
WEEK 3
WEEK 4
WEEK 5
WEEK 6
WEEK 7
WEEK 8
WEEK 9
WEEK 10
WEEK 11
WEEK 12
WEEK 13
WEEK 14
WEEK 15
WEEK 16
WEEK 17
FAR
WEEK 1
WEEK 2
WEEK 3
WEEK 4
WEEK 5
WEEK 6
WEEK 7
WEEK 8
WEEK 9
WEEK 10
WEEK 11
WEEK 12
WEEK 13
WEEK 14
WEEK 15
WEEK 16
WEEK 17
Practice and Regulations Of The Profession
Codes of Ethics
Fundamental Of Assurance
Introduction of Auditing
Overview of Audit Process & Pre-Engagement
Audit Planning
Internal Control Considerations
Transaction Cycles
Transaction Cycles (cont), Fraud, Error &Non-Compliance
Substantive Testing
Audit Sampling
Completing the Audit
Completing the Audit (cont) And Audit
Documentation And Communication
System of Quality Control &
Reporting-General Purpose FS
Reporting-General purpose FS (cont)
Reporting- Special Purpose FS
Auditing in an it Environment
Partnership Accounting
Partnership Accounting
Corporate Liquidation
Decentralized Operation
Business Combination
Business Combination
Separate And Consolidated FS
Separate And Consolidated FS
Joint arrangements Forex
Forex and Hyperinflation
Derivatives and Hedge Accounting
Not For Profit Arrangement
Government Accounting Concepts
Insurance contract Concepts, Service
Concession Arrangement and PFRS 15
“Cost Accounting, Standard Costing,
Joint And By –product Costing”
“Revenue Recognition, G/S Franchise
And Other SME”
“Construction Contracts (SME) Franchise
Accounting (US GAAP) Installment Sales
(US GAAP)”
MS
SYLLABUS
KORBEL FOUNDATION COLLEGE INC
Prk. Spring 1, Bgry. Morales, Koronadal City
korbelbusinessdepartment@gmail.com
BS ACCOUNTANCY DEPARTMENT
MAS
WEEK 1
WEEK 2
WEEK 3
WEEK 4
WEEK 5
WEEK 6
WEEK 7
WEEK 8
WEEK 9
WEEK 10
WEEK 11
WEEK 12
WEEK 13
WEEK 14
WEEK 15
WEEK 16
WEEK 17
Basic Consideration in Mas, Variables &Absorption Costing pt. 1
Variables & Absorption Costing pt. 2, CVP & BEP pt. 1
CVP & BEP pt. 2
Financial Statements Analysis and Budgeting
Variance Analysis
Performance Evaluation & Pricing
Relevant Costing
Quantitative Techniques & Strategic Cost Management pt. 1
Strategic Costs Management pt. 2
Working Capital Management pt. 1
Working Capital Management pt. 2
Short-term Financing & Long-term Financing pt. 1
Long-term Financing pt. 2, Capital Budgeting pt. 1
Capital Budgeting pt. 2
Capital Budgeting pt. 3, Risk & Return pt. 1
Risk & Return pt. 2
Economics
-End of File-
MS
SYLLABUS