Source: CPA Review School of the Philippines (CPAR) - Manila
I've got this material of CPA Review School of the Philippines or CPAR from an unknown source. I scanned the problems and they are good.
The first link is for the multiple choice problems with answers highlighted already. The second one are the supporting computations.
Download them by clicking the links:
*Author's Note: These materials are intended solely for review purposes to those who are taking the Philippine Certified Public Accountants (CPA) Examinations. Copying and distributing such materials are prohibited and may result to legal proceedings. Download at your own risk.