Table of Contents

• Partnership Formation – Course Content 1, Part 1 – 5
• Partnership Operation – Course Content 1, Part 7 – 11
• Partnership Dissolution – Course Content 1, Part 12 – 15
  • Admission of New Partner – Course Content 1, Part 12 – 15
  • Retirement of Partner – Course Content 1, Part 16 & 17
• Partnership Liquidation – Course Content 1, Part 17 & 18
• Consignment Sales – Course Content 1, Part 19
• Installment Sales – Course Content 2, Part 1
• Long Term Construction Contract – Course Content 2, Part 2 & 3
• Franchise – Course Content 2, Part 4
• Home Office and Branch Accounting – Course Content 2, Part 5 – 9
• Business Combination – Course Content 3, Part 1
  • Merger – Course Content 3, Part 1 & 2
  • Consolidation – Course Content 3, Part 3 – 7
  • Stock Acquisition – Course Content 3, Part 3 – 7
• Intercompany Transactions – Course Content 3, Part 8 & 9
  • Sale of Inventory – Course Content 3, Part 8
  • Sale of Fixed Assets – Course Content 3, Part 9
• Joint Arrangement – Course Content 3, Part 11
  • Joint Venture – Course Content 3, Part 11
  • Joint Operation – Course Content 4, Part 1
• Corporate Liquidation – Course Content 4, Part 2 & 3
• Foreign Currency Transactions – Course Content 4, Part 4
  • Derivatives – Course Content 4, Part 5
  • Hedging – Course Content 4, Part 6
• Basic Concepts – Course Content 5, Part 1
• Cost Behavior Patterns – Course Content 5, Part 2
• Methods in Segregating Mixed Cost: – Course Content 5, Part 2
  • Account Analysis – Course Content 5, Part 2
  • Conference Method – Course Content 5, Part 2
  • Engineering Method – Course Content 5, Part 2
  • Scattergraph Method – Course Content 5, Part 2
  • High-low Method – Course Content 5, Part 4
  • Least-square Method / Linear Regression – Course Content 5, Part 5
• Correlation Analysis – Course Content 5, Part 6
• Variable Costing vs Absorption Costing – Course Content 6, Part 1 & 2
• Advantages of ABC – Course Content 7, Part 1
• Disadvantages of ABC – Course Content 7, Part 1
• When to Use ABC? – Course Content 7, Part 1
• Traditional Costing vs Activity Based Costing (ABC) – Course Content 7, Part 1
• Basic Concepts – Course Content 7, Part 2
• Computation for Standard Cost per Unit – Course Content 7, Part 2
• Quantity Standard – Course Content 7, Part 2
• Variance Analysis: – Course Content 7, Part 2
  • Direct Material Variance – Course Content 7, Part 2
  • Direct Labor Variance – Course Content 7, Part 2
  • Factory Overhead Variance – Course Content 7, Part 2