Para sa mga Accounting Students na CLUELESS kung ano nga ba ang mga Subjects sa CPA BOARD EXAM...
Well guys, I just wanna share with you the syllabus of our Licensure Examination..
May mga iba na clueless sa kanila ang mga subjects na lalabas sa board exam.
Pero honestly, nung isang linggo ko lang nalaman ang mga subjects na kasama sa examination.
Matagal ko ng hinahanap sa internet ang course syllabus ng CPA Boards pero ni-isa wala akong mahanap, parating ang pitong subjects nalang ang lumalabas. Pero dahil kay Sir Bryan Trinidad ko lang nalaman ang syllabus ng board exam.
(Si Sir Bryan pala, prof ko siya ngayon sa Auditing Theory.. One of the Topnotchers ng CPA Boards wayback 2011)
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So Here it is:
1. Management Advisory Services (MAS)
composed of 70 to 80 questions..
Subjects under: - Managerial Accounting
- Financial Management
- Economics (Principles,Macro,Micro)
- Auditing in a Computerized Environment(Acctg Info System)
-Management Consultancy
- Qualitative Techniques
- Production and Operation Management
These subjects are more on managerial matters, half theoretical, half are on computation basis
2. Auditing Theory
composed of 80 to 100 questions..
Subjects under: - Auditing Theory (Assurance Principles)
- PSA's (Philippine Standards in Auditing)
- Auditing in a Computerized Environment(Acctg Info System)
These subjects are THEORETICAL, Main focus is Assurance Principles and PSA's (almost 90 questions)
3. Practical Accounting ONE
composes of 40 to 50 items..
Subjects Under: - Basic Accounting (Sole Proprietor,Adjusting entries,Partnership,Merchandising, Corporation)
- Financial Accounting 1 (Assets)
- Financial Accounting 2 (Liabilities and Equity)
- Financial Accounting 3 (FS Presentation, Derivative,ForEx)
These subjects are COMPUTATIONAL, All subjects will be the Main focus..
4. Practical Accounting TWO
composed of 40 to 50 questions..
Subjects under: - Cost Accounting
- Advanced Accounting
- Government Accounting
These subjects are also COMPUTATIONAL like the PracOne. Again, all subjects will be the main focus.
5. Theory Of Accounts (TOA)
composed of 80 to 100 items..
Subjects Under: - Financial Accounting Parts 1,2, and 3
- Cost Accounting
- Advanced Accounting
- Government Accounting
- PFRS's and PAS's (GAAP)
These subjects are THEORETICAL.
6. Auditing Problems
composed of 40 to 50 questions..
Subjects under: - CASELET PROBLEMS of the Parts of Financial Accounting..
**Caselet: Long Problems(situational)..
7. Business Law and Taxation (BLT)
composed of 70 to 80 questions..
Subjects under: - Business Law 1(Obligations and Contracts)
- Business Law 2(Partnership and Private Corporations)
- Business Law 3(Negotiable Instruments)
- Business Law 4(Sales Agency..)
- Tax 1 (Income Taxation)
- Tax 2 (Business and Transfer Taxes)
These subjects are half theoretical, half are on computation basis (for taxation)..
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Let’s dwell to those subject descriptions! Haha. This is a friendly reminder to those accounting students..
Thank you for giving your spare time reading this. May God Bless us all fellow future Certified Public Accountants! :)