Financial Accounting - Exl
Financial Accounting - Exl
Financial Accounting - Exl
Overview of the Revenue Cycle (including a brief discussion on revenue recognition) Subsequent measurement 9 Treasury stocks
Accounts Receivable 6 Time Value of Money Stock Conversions
Recognition of accounts receivable Request JPIA to conduct a seminar of time value of mone
Initial measurement Notes and Loans Receivable
Subsequent measurement Initial measurement
Doubtful accounts Subsequent measurement Accounting for retained earn
Impairment Discounting of notes Appropriations and Quasi-Re
Time Value of Money BVPS and EPS (basic and dilu
Receivable financing - only for accounts receivable 2
Bonds Payable Accounting for equity investmen
Cash and cash equivalents 9 Initial measurement Classification of equity inves
Recognition and composition Subsequent measurement Measuring and reporting inv
Initial measurement Methods of amortization
9
Subsequent measurement Computation of market price of bonds
Bank reconciliation, including proof of cash Compound financial instruments
Petty cash
Inventories 9 Accounting for debt investment Measuring and reporting inv
Definition Classification of debt investments
Recognition and composition Measuring and reporting investments at FVPL
Initial measurement, including inventory systems Recording initial cost
Subsequent measurement Recording interest income
Inventory estimation Unrealized holding gains and losses Transfers of investments bet
Realized gains and losses on sale of investment Impairment of investments
Measuring and reporting investments at FVOCI
Operating liabilities Recording initial cost Employee benefits
Trade payables (in relation to inventory) 6 Recording interest income Post employment benefits
Estimated Liabilities (except decommissioning liability) Unrealized holding gains and losses Accounting for defined bene
Warranties Realized gains and losses on sale of investment Other employee benefits
Premiums Measuring and reporting investments at amortized cost
Accrued liabilities and deferred revenue Recording initial cost Share based compensation
Recording interest income and amortization of bond
Provisions premiums and discounts
Unrealized holding gains and losses Derivatives
Property, plant, and equipment Realized gains and losses on sale of investment Definition and characteristics
Recognition 12 Transfers of investments between categories Measurement of derivates
Acquisition - cash Impairment of investments Interest rate swap
Acquisition - other than simple cash transactions (including borrowing costs and
government grants) Forward, futures, option, for
Subsequent measurement Debt restructuring 2
Cost model (including discussion on depreciation methods) Accounting for debt restructuring Biological Assets
Revaluation model Debtor and Creditor
Impairment Fund and Other Investments 1 JPIA Seminar on Stock Markets
Subsequent expenditures Leases 9
Derecognition Classification of leases
Advantages of leasing
Investment property Accounting for and reporting lease transactions (lessee)
2 Operating lease
Intangibles Capital lease Acc 106
Recognition 4 Accounting for and reporting lease transactions (lessor) Tax 3
Modes of acquisition Operating lease
Acquisition - cash Direct financing lease
Acquisition - other than simple cash transactions Sales type lease
Subsequent measurement Special lease issues
Cost and revaluation models sale-leaseback transactions
Amortization
Impairment
Derecognition
51 30
Accounting 104 (3 units): 45 hours Accounting 105 (3 units): 45 hours
Derivatives 6
Definition and characteristics of derivatives
Measurement of derivates
Interest rate swap
Biological Assets 3
Hyperinflation
Accounting for income taxes
33 45