Financial Accounting & Reporting (FAR)

Chapter 1:  Statement of Financial Position
Chapter 2:  Statement of Comprehensive Income
Chapter 3:  Operating Segment
Chapter 4:  Financial Asset - Cash
Chapter 5:  Financial Asset - Accounts Receivable
Chapter 6:  Financial Asset - Notes Receivable
Chapter 7:  Inventories
Chapter 8:  Inventories - Cost of Flow & other basis
Chapter 9:  Inventories - Gross Profit & Retail Methods
Chapter 10: Agriculture
Chapter 11: Financial Instruments - Investment in EQ to PL
Chapter 12: Financial Instruments - Equity Security to OCI
Chapter 13: Financial Instruments - Equity Security to OCI p2
Chapter 14: Investment in Associate
Chapter 15: Financial Instruments - Debt Instruments
Chapter 16: Investment Property & Other Long-term Investments
Chapter 17: PPE - Acquisition & Subsequent Costs
Chapter 18: PPE -Depreciation & Disposal
Chapter 19: Exploration & Evaluation - Impairment & Revaluation
Chapter 20: Disc. Operation & NCAHFD
Chapter 21: Intangibles
Chapter 22: Fin. & Non-Fin Liab & ACCTG Provisions
Chapter 23: Financial Liabilit - Debt Instruments
Chapter 24: Lease
Chapter 25: Deferred Tax
Chapter 26: Retirement Benefit - Pension
Chapter 27: Debt Restrucuring & Release of Liab
Chapter 28: Shareholder's Equity
Chapter 29: Accumulated Profits and Losses (RE)
Chapter 30: Book Value (BV) & Earnings per Share (EPS)
Chapter 31: Correction of Errors
Chapter 32: Accruals & Cash Basis - Single Entry
Chapter 33: Government Grants
Chapter 34: Derivative Instruments
Chapter 35: Cash Flows

PRTC Preboards

PRTC Preboards

*May 2019*
PRTC May2019 1st PB_TAX
PRTC May2019 1st PB_RFBT
PRTC May2019 1st PB_MAS
PRTC May2019 1st PB_FAR
PRTC May2019 1st PB_AFAR
PRTC May2019 1st PB_AUD
PRTC May2019 1st PB_Answerkey

*October 2019*
PRTC Oct2019 1st PB_TAX
PRTC Oct2019 1st PB_RFBT
PRTC Oct2019 1st PB_MAS
PRTC Oct2019 1st PB_FAR
PRTC Oct2019 1st PB_AFAR
PRTC Oct2019 1st PB_AUD

*Taxation 2*

*Taxation 2*

Chapter 1: Gross Estate

Chapter 2: Deductions from Gross Estate

Chapter 3: Estate Tax Cases

Chapter 4: Tax Credit for Foreign Estate

Chapter 5: Filing of Estate Tax Returns and payments of Estate Tax

Chapter 6: Attachments to the estate tax returns, including CPA certificates

Chapter 7: Gross gifts

Chapter 8: Exemptions of certain gifts and other deductions from gross gifts 

Chapter 9: Donor's tax rates and donor's tax cases 

Chapter 10: Filing of donor's tax returns, payments and requirements

Chapter 11: VAT-SUBJECT transactions

Chapter 12: VAT-EXEMPT transactions

Chapter 13: Input Value-added taxes

Chapter 14: Refund of Value-added tax

Chapter 15: Value-added tax cases 

Chapter 16: VAT compliance requirements 

Chapter 17: Other percentage taxes 

Chapter 18: Percentage tax cases

Chapter 19: Return and payment of Percentage taxes

Chapter 20: Community tax

Chapter 21: Additions to tax

Chapter 22: REMEDIES in general (Authority of the Commissioner to Compromise Tax Payments,
Abate or Cancel Tax Liability . and Refund or Credit Taxes)

Chapter 23: Civil remedies for collection of taxes (Remedies of the Government)

Chapter 24: Protesting an Assessment, Refund, ETC. (Remedies of the Taxpayer)

Chapter 25: Jurisdiction of the Court of Tax Appeals

Chapter 26: Inherent powers of the state

Chapter 27: Limitations on the Power of Taxation

Chapter 28: Tax and other charges

Chapter 29: Powers and authority of the Commissioner of Internal Revenue

*CPAR Manila*

*CPAR Manila*
May 2019
B85 1stPB MAY2019 AFAR
B85 1stPB MAY2019 AP
B85 1stPB MAY2019 AT
B85 1stPB MAY2019 FAR
B85 1stPB MAY2019 MAS
B85 1stPB MAY2019 RFBT
B85 1stPB MAY2019 TAX

B85 Final PB_AFAR
B85 Final PB_AP
B85 Final PB_AT
B85 Final PB_FAR
B85 Final PB_MAS
B85 Final PB_RFBT
B85 Final PB_TAX

October 2019
Answerkey1stPBCPAROCT2019
B86 1st PB_AFAR
B86 1st PB_AP
B86 1st PB_AT
B86 1st PB_FAR
B86 1st PB_MAS
B86 1st PB_RFBT
B86 1st PB_TAX

*RESA Preboards*

*RESA Preboards*

AFAR 1stPB oct19
Audit prob 1stPB Oct19
B38 1st PB_AUD
MAS 1stPB OCT19
RFBT 1stPB Oct19
TAX 1stPB OCT19

Philippine CPA review materials free: CPA Review materials & testbanks FREE

Phippiline CPA review materials free: CPA Review materials & testbanks FREE >