FATHER SATURNINO URIOS UNIVERSITY

THEORY OF ACCOUNTS REVIEW

Progress Chart

Topics and Related Standards Score Items Rating

TOA-1  First time Adoption to IFRS – IFRS 1 100
November 21,2019  Presentation of Financial Statements – IAS 1
Thursday 1:30-  Related Party Disclosures – IAS 24
4:30PM  Discontinued Operations
 Interim Financial Reporting – IAS 34
 Accounting Policies, Changes in Accounting Estimate
and Errors – IAS 8
 Events after the reporting period –IAS 10
 Basic Accounting concepts
 Accounting Process

TOA-2  Operating segments- PFRS 8 100

November 23,2019  Cash and Cash equivalents
 Accounts Receivable
 Inventory – PAS 2
 Agriculture – PAS 41
TOA-3  Fair Value Measurement – IFRS 13 80
November 30,2019  Revenue – IAS 18
 Receivables (notes, loans including Receivable
financing)

TOA-4  Financial Instrument – Presentation – IAS 32 70
December 7, 2019  Financial Instruments – IAS 9
 Financial Instrument – Disclosure – IFRS 7
 Investment in Associate and Joint Ventures – IAS 28

TOA-5 100
December 14 COMPREHENSIVE QUIZ
(Coverage TOA1 to TOA4)

TOA-6(quiz)  PPE- acquisition and subsequent expenditure 80

January 11,2020  PPE- depreciation and subsequent expenditure
 PPE- revaluation
 Wasting asset
 Non-current asset held for sale
 Borrowing cost
 Government grant
 Intangible Asset

January 18,2020
1st Pre-Board Examination 100

TOA-7(drill)  Liabilities- Financial Liabilities –PAS 39 100

January 25,2020  Trade and other Payables PAS 32, 39, PFRS 7,9,13
 Provisions and Contingency
 Compound Financial Instrument
 Notes Payable - PAS 32, 39, PFRS 7,9,13
 Bonds Payable – PAS 32, 39, PFRS 7,9,13
 Debt Restructuring
TOA-8(quiz)  Operating Lease 80
Feb 1,2020  Finance Lease
 Sale and Leaseback
 Accounting For Income Tax
 Employee Benefits
TOA-9  Shareholders’ Equity 80
Feb 8,2020  Retained Earnings
 Share-based Compensation
 Book Value per share
Other Topics and standards related to Advanced
Accounting

Feb 15, 2020

2nd Pre-board Exam 100
All Topics

Feb 22, 2020 100

Final Exam
All Topics