Republic of the Philippines

Cagayan State Univesity

College of Business Entrepreneurship and Accountancy
Andrews Campus, Caritan, Tuguegarao City

Theory of Accounts Review

Course Outline and Progress Chart

Drill Raw
Topic Code Topic Summary
Score
FAR 001 Key Players in Accountancy
The Conceptual Framework for Financial
FAR 002
Reporting
FAR 003 Accouting Process
FAR 004 Inventories
FAR 005 Estimating Inventories
Biological Assets and Agricultural
FAR 006
Produce
PPE- Acquisition and Subsequent
FAR 007
Expenditures
FAR 008 PPE- Depreciation and Derecognition
FAR 009 PPE- Revaluation
FAR 010 Investment Property
FAR 011 Intangible Assets
FAR 012 Wasting Assets
FAR 013 Impairment of Non-financial Assets
FAR 014 Non-current Assets Held for Sale
FAR 015 Government Grants
FAR 016 Borrowing Costs
FAR 017 Cash and Cash Equivalents
FAR 018 Bank Reconciliation
FAR 019 Trade and Other Receivables
FAR 020 Loans and Receivables- Long Term
FAR 021 Generating Cash from Receivables
FAR 022 Investments in Debt Instruments
Investments in Equity Instruments-
FAR 023
Financial Assets at Fair Value
Investments in Equity Instruments-
FAR 024
Associate
FAR 025 Other Investments
FAR 026 Derivatives and Hedge Accounting
FAR 027 Trade and Other Payables
Notes Payable (including debt
FAR 028
restructuring)
FAR 029 Bonds Payable
FAR 030 Provisions and Contingencies
FAR 031 Leases
FAR 032 Employee Benefits
FAR 033 Income Taxes
FAR 034 Shareholders Equity
FAR 035 Share-based payments
FAR 036 Book Value per Share
FAR 037 Earnings per Share
FAR 038 Cash to Accrual and Single Entry
FAR 039 Accounting Changes and Errors
FAR 040 Financial Statements
FAR 041 Operating Segments
FAR 042 Related Party Disclosures

Financial Reporting and Changing Prices

FAR 043
(including hyperinflationary economy)

FAR 044 Interim Financial Reporting

FAR 045 Small snd Medium-sized Entities

Prepared By:

CHRISTIAN DAVE A. GUZMAN, CPA

Subject Reviewer
ntancy

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