CPA Review Materials - Wiley & Becker Ebooks Philippines

SUMMARY OF AUDIO REVIEW SUBJECTS:

PART  1:

• Factors Affecting the Firms
  • Demand
  • Supply
  • Market Equilibrium
  • Externalities
  • Consumption & Production
  • Consumption & Theory of Utility
  • Production and Costs of Resources
  • System of Market & Resource Planning
  • Market Structures
  • Macroeconomics Issues (new Topic in MAS Subject)
  • Comparative Advantage & Free Trade
  • Trade Barriers
  • Foreign Exchange
  • Other Business Topics
  • Risk Assessment & Controls
  • Control Environment
  • Control Procedures
  • Internal Auditing
  • Nature of Internal Auditing
  • Scope of Internal Auditing
  • Detection & Prevention of Fraud
  • Operational Auditing
  • Internal Audit Reports
  • • Systems Controls
    • Systems & Controls
    • Security Measures
    • Flowcharting
    • Forecasting
    • Linear Programming & Network Analysis
    • Linear Programming
    • Network Analysis
    • Probability, Decision Trees & Other Techniques
    • Probability
    • Expected Values
    • Other Quantitative Techniques
    • Development of Acctg. Standards
    • Probability
    • Expected Values
    • Other Quantitative Techniques
    • Financial Statement Assurance
    • Liquidity, Capital Structure & Solvency
    • Short Term Liquidity
    • Capital Structure & Solvency
    • ROI, Profitability & Earnings
    • ROI Capital
    • Profitability Analysis
    • Earning Based Analysis
    • Comparative Analysis
    • Comparative Analysis
    • Effects of Changes in Prices
    • Limitations of Ratio Analysis

PART  2:

• Budgeting
• Budgeting Concepts
• Budget Systems
• Annual Profit Plan & Supporting Schedules
• Cost Management Terminology
• Categories of Cost
• Types of Costs
• Costing Techniques
• Manufacturing Terminology
• Variable & Absorption Costing
• Joint Products & By-Products Costing
• Job Order & Overhead Costing
• Job Order Costing
• Overhead Costs
• Service Department Allocation
• Process Costing & Other Cost Accumulation Systems
• Process Costing
• Activity Based Costing
• Life Cycle Costing
• Operation Costing
• Backflush Costing
• Overview of Information Technology
• Nature & Purpose of Information Technology
• Processing Modes
• Systems Development & Designs
• Technology of Information System
• Data Communications, Network & Clients
• Database Management Systems
• Decision Support Systems
• Spreadsheets
• Internet & Intranets
• Electronic Commerce
• Electronic Data Interchange
• Business to Business
• Other E-Commerce Techniques
• ERP Planning
• Data Warehousing & Data Mining
• Cost & Variance Measures
• Static & Flexible Budget
• Overview of Variances
• Partial & Total Factor Productivity
• Overhead Variance
• Variances in the Ledger Account
• Sales Variance
• Responsibility Accounting & Other Financial Measures
• Responsibility Centers
• Contribution & Segment Reporting
• Common Costs

PART 3:

• Strategic & Tactical Planning
• Manufacturing Paradigms
• Business Process Performance
• Marketing Strategic Role
• Marketing Information & Segmentation
• Other Marketing Products
  • Marketing Products
  • Global Marketing Issues
  • Pricing Decisions
  • Distribution Channels
  • Risk & Return
    • Calculating Return
    • Types of Risks
    • Relationship Between Risks & Returns
    • CAPM, APT & Hedging
    • Financial Instruments
    • Dividend Policy
    • Valuation Method
    • Derivatives & Other Financial Instruments
    • Other Sources of Long-term Finances
    • Calculating Returns
    • Sources of LT Finances
    • Cost of Capital
    • Marginal Costs of Capital
    • Costs of Capital & Its Components
    • Managing Current Assets
    • Financing Current Assets
    • The Decision Process
    • Data Concepts Relevant to Decisions
    • CVP Analysis
    • Marginal Analysis
    • Cost Based Pricing
    • Capital Budgeting Process
    • Discounted Cash Flow & Payback
    • Ranking Investing  Projects
    • Risk Analysis & Capital Investments

PART 4:

• Conceptual Framework
• Financial Statement
• Cash & Cash Receivables
  • Cash, Equivalents & Marketable Securities
  • Accounts Receivable
  • Notes Receivable
  • Inventories & Investments
    • Inventory Accounting
    • Inventory Costing Methods
    • Investments
    • PPE
    • PPE Valuation
    • PPE Disposition
    • PPE Depreciation & Depletion
    • Intangibles
    • Liabilities
    • Current Liabilities
    • Long term Liabilities
    • Leases
    • Pensions & Other Benefits
    • Deferred Income Taxes
    • Equity & Revenue Recognition
    • Equity
    • Issuance & Retirement of Stocks
    • Treasury Stocks
    • Dividends
    • Retained Earnings
    • Stock Options, Warrants & Rights
    • EPS
    • Revenue Recognition
    • Other Income Statement Items
    • Segment Reporting
    • Foreign Currency
    • Discontinued Operations
    • Extraordinary Items
    • Accounting Changes & Error Corrections
    • Early Extinguishment of Debts
    • Business Combination & Derivatives
    • Business Combinations
    • Consolidated Financial Statements
    • Derivatives & Hedging

LECTURE NOTES ON THE FOLLOWING SUBJECTS:

1. FINANCIAL DECISION MAKING (580 PAGES)
   1. FINANCIAL STATEMENT ANALYSIS such as:  

                                        i.    FINANCIAL RATIOS:

                                      ii.    PROFITABILITY ANALYSIS

                                    iii.    ANALYTICAL ISSUES ON FINANCIAL ACCTG

                                    iv.    FINANCIAL PERFORMANCE METRICS

1. CORPORATE & FINANCE
   1. RISK & RETURN
   2. MANAGING FINANCIAL RISKS
   3. FINANCIAL INSTRUMENTS
   4. COST OF CAPITAL
   5. MANAGING CURRENT ASSETS
   6. CORPORATE RESTRUCTURING
   7. DECISION ANALYSIS & RISKS MANAGEMENT
      1. CVP ANALYSIS
      2. MARGINAL ANALYSIS
      3. PRICING
      4. RISK ASSESSMENT
      5. INVESTMENT DECISIONS
         1. CAPITAL BUDGETING
         2. DISCOUNTED CASH FLOW ANALYSIS
         3. PAYBACK & DISCOUNTED PAYBACK
         4. RANKING INVESTMENT PROJECTS
         5. RISK ANALYSIS AND CAPITAL INVESTMENTS
         6. VALUATION
         7. FINANCIAL PLANNING & PERFORMANCE (481 PAGES) INCLUDING EXAM PRACTICE QUESTIONS
            1. BUDGETING
            2. FORECASTING
            3. COST AND VARIANCE MEASURES
            4. PERFORMANCE MEASURES
            5. COSTING SYSTEMS
            6. INTERNAL CONTROL