1ST EVALUATION EXAM

SUBJECT COVERAGE PROFESSOR AND SCHEDULE

 Management accounting and management

MAS information system Andrew Timothy Cachero
 Financial Statements Analysis including Gross
ACC0 4113 Profit Analysis January 15, 2019 (Tuesday)
 Cost Concepts, Classification and Behavior 8:00-9:00
 Product Costing
 Cost-Volume-Profit Analysis
 Business Planning and Short Term Budgetary
System
 Standard Costing
 Activity Based Costing system and Service Cost
Allocation

 Quantitative Techniques for Planning and

Control

binaluyo,dela Pena, vedasto,

P1  Cash ruado,abillonar
ACC0 4073  Receivables January 15, 2019 (Tuesday)
 Inventory 12:00-3:00
 Biological Assets
 Intangibles
 PPE

Business
Law  Obligations and Contracts Danilo Soriano
ACCO
4123 January 15, 2019 (Tuesday)
3:30-5:30

Auditing
Problems  Cash Lyra Victoria Villareal
January 16, 2019
ACCO 4103  Receivables (Wednesday)
 Inventory 8:00-11:00
 Investments
  PPE
 Intangibles

Auditing Glenn Magadia and Andrea

Theory  Introduction Rose Rimorin
ACCO 4093  Standards, Materiality and Risk January 16,2019 (Wednesday)
 Reports 12:00-3:00
 Evidence
 The Audit and Assurance Service Process
 Code of Ethics for Professional Accountants
 R.A. 9298 or Phil. Accountancy Act of 2004
 Consideration of Internal Control
 Compliance and Internal Auditing
 Legal Liability
 Test of Controls and Substantive Testing in the
Revenue/Receipt Cycle
 Test of Controls and Substantive Testing in the
Expenditure/Disbursement Cycle

Taxation  Donor's Tax Christian Lim

ACC0 4133  Estate Tax January 20, 2019 (Sunday)
 Value Added Tax 8:00-11:00

FAR,P2  Partnership Monica Advento

ACCO 4083  Corporate Liquidation January 20, 2019 (Sunday)
 Consignment 12:00-3:00
 Installment Sales, PAS 18
 LTCC, PAS 11
 Franchise, PAS 18
 Joint Arrangement, PFRS 11
 *Joint Operation
 * Joint Venture, PAS 28

 Environment of the Accounting Profession Josefina Mauricio

Theory of
Accounts
ACCO 4063  Conceptual Framework of Financial Reporting January 20, 2019 (Sunday)
 The Accounting Process 3:30-5:30
 PAS 1: Presentation of Financial Statements
 PAS 8: Statement of Cash Flows
 PAS 10: Events After Repporting Period
 PAS 24: Related Party Disclosure
 PAS 8: Accounting Policies, Changes in
Accounting Estimates and Errors
 PAS 33: Earnings Per Share
 PAS 2: Inventories
 PFRS 9: Financial Instruments
 PAS 28: Investment in Associate and Joint
Ventures
 PFRS 5: Non-current Assets Held for Sale and
Discontinued Operations
 PFRS 13: Fair Value Measurement
 PFRS 15: Revenue from Contracts with
Customers