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Curriculum PDF Print E-mail
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Thursday, 18 June 2009 03:02

RECONCILIATION OF CPA BOARD SYLLABI WITH THE BSA CURRICULUM

CPA Board Examinations SyllabiBSA Curriculum
SubjectTopicsSubjectUnits
Theory of AccountsAccounting and Financial Accounting ConceptsFundamentals of Accounting, Part 1
6
Presentation of Financial StatementsFundamentals of Accounting, Part 2
3
The Accounting ProcessFinancial Accounting, Theory and Practice, Part 1
6
Income DeterminationFinancial Accounting, Theory and Practice, Part 2
6
Discontinued OperationsFinancial Accounting, Theory and Practice, Part 3
3
Accounting for Assets  
Accounting for Liabilities  
Accounting for Equity  
Financial Statements  
Other Topics  
Government Accounting – New Government Accounting System  
Accounting for Build-Operate-Transfer (BOT)  
Business LawObligations and ContractsLaw on Obligations and Contracts
3
Law on Business AssociationsLaw on Business Organizations
3
Law on Negotiable InstrumentsLaw on Negotiable Instruments
3
Sales, Agency, and Other Commercial Laws
3
Taxation Principles of Taxation and its RemediesPhilippine Tax System and Income Tax
3
Powers and Authorities of the Commissioner of Internal RevenueBusiness and Transfer Taxes
3
Authority of the Commissioner to Compromise Tax Payments, Abate or Cancel Tax Liability and Refund for Tax Credits  
Tax Remedies  
Income Tax
Compliance Requirements
Transfer Taxes
Value Added Tax
Percentage Taxes
Community Tax
Additions to Tax
Management Advisory ServicesManagement Accounting Related ServicesCost Accounting and Cost Management
6
Management Consultancy Practice by CPAsManagement Accounting, Part 1
3
Financial Management – Related Consultancy ServicesManagement Accounting, Part 2
3
Preparation of Project Feasibility EngagementsManagement Consultancy
3
Information Systems ManagementFinancial Management, Part 1
3
Other Consultancy ServicesFinancial Management, Part 2
3
Business Environment and ConceptsFundamentals of Computer Software
3
Quantitative Techniques in Business
3
Systems Analysis and Design
3
Information Management and Control
3
Auditing TheoryFundamentals of Auditing and Assurance ServicesAuditing and Assurance Services, Part 1
3
The Professional Practice of Public AccountingAuditing in an IT Environment
3
The Financial Statements Audit – Client Acceptance, Audit Planning, Supervision and Monitoring
Understanding the Entity and its Environment including its Internal control and Assessing the Risk of Material Misstatement
Audit Objectives: Procedures, Evidences, and Documentation
Audit Sampling
Completing the Audit/Post-Audit Responsibilities
Reports on Audited Financial Statements
Auditing in a Computerized Information System (CIS) Environment
Other Assurance and Nonassurance Services
Auditing ProblemsAudit Planning and Internal Control ConsiderationsAuditing and Assurance Services, Part 2
6
Evidence Accumulation and Evaluation – Substantive Tests of Transactions and Balances
Completing the Audit
Practical Accounting 1Preparation of Financial StatementsFundamentals of Accounting, Part 1
6
Accounting for Income and ExpensesFundamentals of Accounting, Part 2
3
Accounting for AssetsFinancial Accounting, Theory and Practice, Part 1
6
Accounting for LiabilitiesFinancial Accounting, Theory and Practice, Part 2
6
Accounting for EquityFinancial Accounting, Theory and Practice, Part 3
3
Other Topics
Practical Accounting 2Accounting for Business CombinationAdvanced Accounting, Part 1
3
Preparation of Consolidated and Separate Financial StatementsAdvanced Accounting, Part 2
3
Accounting for Foreign Currency TransactionsAdvanced Accounting, Part 3
3
Other Derivatives and Hedging Activities
Preparation of Foreign Currency Financial Statements
Cost Accounting
Partnership Accounting
Cost Accounting
Partnership Accounting
Other Special Transactions
Accounting for Branch and Agency Transactions
Government Accounting: New Government Accounting systems

 
 
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