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Sunday, September 27, 2015

MAS Compilation of Questions by Ma. Cristina P. Obeso (2008 Edition)


Links are provided below:


*Author's Note: These materials are intended solely for review and academic use specifically published to help aspiring CPA Reviewees and accountancy students prepare for the Philippine Certified Public Accountant (CPA) Board Examinations. Copying and distributing such materials are considered violations of the copyright law and may result to legal proceedings.

Saturday, September 26, 2015

Presentations in Cost Accounting by Raiborn (6th - 2009 Edition)



*Author's Note: These materials are intended solely for review and academic use specifically published to help aspiring CPA Reviewees and accountancy students prepare for the Philippine Certified Public Accountant (CPA) Board Examinations. Copying and distributing such materials are considered violations of the copyright law and may result to legal proceedings.

Instructional Guide in Managerial Accounting by Garrison (2006 Edition)




*Author's Note: These materials are intended solely for review and academic use specifically published to help aspiring CPA Reviewees and accountancy students prepare for the Philippine Certified Public Accountant (CPA) Board Examinations. Copying and distributing such materials are considered violations of the copyright law and may result to legal proceedings.

Solutions Manual in Managerial Accounting by Garrison (2006 Edition)



*Author's Note: These materials are intended solely for review and academic use specifically published to help aspiring CPA Reviewees and accountancy students prepare for the Philippine Certified Public Accountant (CPA) Board Examinations. Copying and distributing such materials are considered violations of the copyright law and may result to legal proceedings.

Solutions Manual in Management Accounting by Atkinson (2003 Edition)




*Author's Note: These materials are intended solely for review and academic use specifically published to help aspiring CPA Reviewees and accountancy students prepare for the Philippine Certified Public Accountant (CPA) Board Examinations. Copying and distributing such materials are considered violations of the copyright law and may result to legal proceedings.

Testbanks in Auditing Theory by Unknown (2009 Edition)



Chapter 01 Auditing, Attestation, and Assurance
Chapter 02 Defining Professional Responsibility: Quality Standards and Ethics
Chapter 03 Maintaining Professional Responsibility: Regulation and Legal Liability
Chapter 04 Audit Evidence and Audit Programs
Chapter 05 Audit Risk and Materiality
Chapter 06 Internal Control: Concepts
Chapter 07 Audit Planning: Assessment of Control Risk
Chapter 08 Internal Control and Computer Based Information Systems (CBIS)
Chapter 09 Statistical Sampling for Testing Control Procedures
Chapter 10 Statistical Sampling for Substantive Testing
Chapter 11 Substantive Audit Testing: Revenue Cycle
Chapter 12 Substantive Audit Testing: Expenditure Cycle
Chapter 13 Substantive Audit Testing: Financing and Investing Cycle
Chapter 14 Audit Reports
Chapter 15 Other Assurance Services
Chapter 16 Operational and Governmental Compliance Auditing

*Author's Note: These materials are intended solely for review and academic use specifically published to help aspiring CPA Reviewees and accountancy students prepare for the Philippine Certified Public Accountant (CPA) Board Examinations. Copying and distributing such materials are considered violations of the copyright law and may result to legal proceedings.

Answer Key in Management Consultancy by Agamata (2010 Edition)

Word File/20 Chapters/English/5.75MB

Chapter 01 Overview of Management Advisory Services (MAS) by CPAs
Chapter 02 Areas of Management Advisory Services - Part 1
Chapter 03 Areas of Management Advisory Services - Part 2
Chapter 04 Professional Attributes of Management Consultants
Chapter 05 MAS Practice Standards and Ethical Considerations
Chapter 06 Organization and Management of the MAS Practice
Chapter 07 Stages of Management Consulting Engagement - Part 1
Chapter 08 Stages of Management Consulting Engagement - Part 2
Chapter 09 Project Management and Control
Chapter 10 Presentation of Engagement Reports
Chapter 11 Managing the Quality of Consulting Engagement
Chapter 12 Management of the Client Relationship
Chapter 13 Management of People Relationships
Chapter 14 Financial Forecasting
Chapter 15 Working Capital and the Financing Decision
Chapter 16 Management of Current Assets
Chapter 17 Short-Term Credit for Financing Current  Assets
Chapter 18 Long-Term Financing Decisions
Chapter 19 Sources of Intermediate and Long-Term Financing: Debt and Equity
Chapter 20 Hybrid Financing: Preference Shares, Leasing, Options, Warrants, and Convertibles
Chapter 21 Aspects of Project Development Cycle
Chapter 22 Project Feasibility Study (PFS)
Chapter 23 PFS: Project Background and Economic Aspect
Chapter 24 PFS: Technical Aspect
Chapter 25 PFS: Financial Aspect - Investment Costs
Chapter 26 PFS: Financial Aspect - Project Financing and Evaluation
Chapter 27 Computer-Based Data Processing
Chapter 28 Fundamentals of Management Information System
Chapter 29 Accounting Information System
Chapter 30 Systems Controls and Security Measures in an Accounting Information System
Chapter 31 Systems Engagement
Chapter 32 Information Systems Audit
Chapter 34 Conducting an Information Systems Audit
Chapter 35 Operational Auditing
Chapter 36 Business Process Improvement/Re-Engineering

*Author's Note: These materials are intended solely for review and academic use specifically published to help aspiring CPA Reviewees and accountancy students prepare for the Philippine Certified Public Accountant (CPA) Board Examinations. Copying and distributing such materials are considered violations of the copyright law and may result to legal proceedings.

Tuesday, September 15, 2015

Reviewer in Credit Transactions by Ateneo Law (2007 edition)


PDF File/1.33MB/English/124 Pages/Secured

Summary outline of discussions related to Credit Transactions. The reviewer includes topic not only for accounting students but also for law students. Please click the link below for more information.


*Author's Note: These materials are intended solely for review and academic use specifically published to help aspiring CPA Reviewees and accountancy students prepare for the Philippine Certified Public Accountant (CPA) Board Examinations. Copying and distributing such materials are considered violations of the copyright law and may result to legal proceedings.

The Law on Loans in Audio



MP3 File/4 Files/5.51 MB

This is an audio version of the Law on Estoppel copied directly from the Civil Code of the Philippines. You might use this during your travel time or any unproductive activities you might have that do not require much of the thinking.



*Author's Note: These materials are intended solely for review and academic use specifically published to help aspiring CPA Reviewees and accountancy students prepare for the Philippine Certified Public Accountant (CPA) Board Examinations. Copying and distributing such materials are considered violations of the copyright law and may result to legal proceedings.

Wednesday, September 2, 2015

Testbank in Advanced Accounting by Hoyle (9th Edition)


Chapter 1 The Equity Method of Accounting for Investments
Chapter 2 Missing
Chapter 3 Missing
Chapter 4 Missing
Chapter 5 Missing
Chapter 6 Missing
Chapter 7 Missing
Chapter 8 Segment and Interim Reporting
Chapter 9 Foreign Currency Transactions and Hedging Foreign Exchange Risk
Chapter 10 Translation of Foreign Currency Financial Statements
Chapter 11 Missing
Chapter 12 Missing
Chapter 13 Accounting for Legal Reorganizations and Liquidation
Chapter 14 Partnerships: Formation and Operation
Chapter 15 Partnerships: Termination and Liquidation
Chapter 16 Accounting for States and Local Governments, Part 1
Chapter 17 Missing
Chapter 18 Accounting for Not-for-Profit Organizations

*Author's Note: These materials are intended solely for review and academic use specifically published to help aspiring CPA Reviewees and accountancy students prepare for the Philippine Certified Public Accountant (CPA) Board Examinations. Copying and distributing such materials are considered violations of the copyright law and may result to legal proceedings.

Joint Venture and Corporate Liquidation: with solutions by Unknown (2008 Edition)


The handout provides 4 problems in Corporate Liquidation and another 5 problems in Joint Venture. The problems involve preparation of statement of affairs and determination of share upon liquidation of joint ventures.


Download link is provided here.


*Author's Note: These materials are intended solely for review and academic use specifically published to help aspiring CPA Reviewees and accountancy students prepare for the Philippine Certified Public Accountant (CPA) Board Examinations. Copying and distributing such materials are considered violations of the copyright law and may result to legal proceedings.

Tuesday, September 1, 2015

Comprehensive Outline for Economic Concepts and Theory

Outlined by Lambers CPA Review
  • Supply and Demand
    • The market matches buyers and sellers of good and services.
    • Demand is the quantity of a good or service that consumers are willing and able to purchase at various prices.
      • Law of demand  - the price of a product and the quantity demanded are inversely related.
      • Substitution effect - when prices decrease, buyer will enter the market. The product will be cheaper relative to other goods and is substituted for them.
      • Income effect - people buy more when prices are lower.
        • Normal goods - commodities for which demand is negatively related to income.
        • Inferior goods - commodities for which demand is negatively related to income.
        • Substitutes - increase is price of one product will generate an increase in demand for another.
        • Complements - increase in the price for one product will generate a decrease in demand for another. Bread prices go up, jelly demand goes down
    • Demand curves
      • Elasticity of demand - the parentage change in quantity demanded divided by the percentage change in price.
    • Supply is the amount of goods or services that producers are willing to offer at a given price.
      • Law of supply - the price of a product and the quantity supplied are positively related.
      • Price elasticity of supply - percentage change in quantity supplied divided by the percentage change in price. 
      • Equilibrium - the point at which the demand and supply curves intersect.
    • Law of diminishing returns - a fixed amount of production resources, the addition of increments of labor will produce diminishing returns.
    • Law of diminishing marginal utility  - useful will decline as consumers acquired additional units of a product.
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