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TABLE OF SPECIFICATIONS
TABLE OF SPECIFICATIONS
MANAGEMENT ADVISORY SERVICES
MANAGEMENT ADVISORY SERVICES
EFFECTIVE MAY 2019 EXAMINATION EFFECTIVE MAY 2019 EXAMINATION
QUALIFICATION DESCRIPTORS QUALIFICATION DESCRIPTORS KNOWLEDGE, SKILLS, VALUES
KNOWLEDGE, SKILLS, VALUES (30%) (30%) APPLICATION APPLICATION (50%) (50%) DEGREE OF INDEPENDENCE DEGREE OF INDEPENDENCE (20%) (20%) OUTCOMES OUTCOMES (COURSE/CONTENT TOPIC) (COURSE/CONTENT TOPIC) The examinees must be able to:
The examinees must be able to:
Weight Weight No. ofNo. of
Items Items
Remembering
Remembering Understanding Understanding Application Application Analyzing Analyzing Evaluating Evaluating CreatingCreating
1.0
1.0 Management Management Accounting Accounting 50% 50% 35 35 8 8 20 20 77 1.1 Describe the objectives, role and scope of management
1.1 Describe the objectives, role and scope of management accounting and differentiate it from financial acc
accounting and differentiate it from financial acc ountingounting 1.2 Management accounting concepts & techniques for planning 1.2 Management accounting concepts & techniques for planning and control
and control
1.2.a. Identify and differentiate the different types of costs (e.g., direct, 1.2.a. Identify and differentiate the different types of costs (e.g., direct, indirect; fixed, variable; inventoriable, period; opportunity cost, sunk indirect; fixed, variable; inventoriable, period; opportunity cost, sunk cost) and cost accumulation methods (e.g., job order, process, and cost) and cost accumulation methods (e.g., job order, process, and ABC costing), and the
ABC costing), and the ir characteristics and behavior; ir characteristics and behavior; determine theirdetermine their usefulness in cost planning and financial and management reporting usefulness in cost planning and financial and management reporting 1.2.b. Analyze the relationship of costs, vol
1.2.b. Analyze the relationship of costs, volume and sales to ume and sales to calculatecalculate break-even points and target profit (CVP Analysis)
break-even points and target profit (CVP Analysis)
1.2.c. Apply the concept of standard costing and variance analysis in 1.2.c. Apply the concept of standard costing and variance analysis in planning and control
planning and control
1.2.d Differentiate variable costing and absorption costing, analyze 1.2.d Differentiate variable costing and absorption costing, analyze their effects on the financial performance and co
their effects on the financial performance and co ndition of the firm andndition of the firm and use it for profit planning
use it for profit planning
1.2.e Prepare a master budget by analyzing the behavior of revenues 1.2.e Prepare a master budget by analyzing the behavior of revenues and costs and use it to calculate and prepare different types of and costs and use it to calculate and prepare different types of supporting budgets (e.g., production, inventory levels, operating supporting budgets (e.g., production, inventory levels, operating expenses, cash budget) for planning and control purposes
expenses, cash budget) for planning and control purposes
1.2.f Apply the concept of Activity-based costing (ABC) and 1.2.f Apply the concept of Activity-based costing (ABC) and activity-based management (ABM) for planning and control purposes based management (ABM) for planning and control purposes 1.2.g Utilize the concept of different strategic cost managements for 1.2.g Utilize the concept of different strategic cost managements for planning and control purposes
planning and control purposes
1.3 Management accounting concepts & techniques for 1.3 Management accounting concepts & techniques for performance measurement
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1.3.a. Identify and differentiate the different types of responsibility 1.3.a. Identify and differentiate the different types of responsibility centers (i.e., profit center, cost center, investment center) and centers (i.e., profit center, cost center, investment center) and determine the proper accounting of transactions affecting each one. determine the proper accounting of transactions affecting each one. Determine the proper use of transfer pricing in measuring the Determine the proper use of transfer pricing in measuring the performance of business operations
performance of business operations
1.3.b. Identify and differentiate the four perspectives of the balanced 1.3.b. Identify and differentiate the four perspectives of the balanced scorecard and formulate performance indicators to evaluate, monitor scorecard and formulate performance indicators to evaluate, monitor and improve business performance
and improve business performance
1.4. Management Accounting Concepts & Techniques for 1.4. Management Accounting Concepts & Techniques for Decision Making
Decision Making
1.4.1 Identify and differentiate the various quantitative techniques and 1.4.1 Identify and differentiate the various quantitative techniques and apply them properly in making sound management decisions apply them properly in making sound management decisions 1.4.2. Identify and use appropriate relevant costs in making analysis 1.4.2. Identify and use appropriate relevant costs in making analysis and business decision
and business decision
14.3. Apply the discounted cash flow method and the IRR method in 14.3. Apply the discounted cash flow method and the IRR method in determining cash flows and in making business decisions concerning determining cash flows and in making business decisions concerning capital expenditures.
capital expenditures. 2.0
2.0 Financial Financial ManagementManagement 40.00 40.00 % % 2828 6 6 15 15 77
2.1. Identify and describe the nature, objectives and scope o 2.1. Identify and describe the nature, objectives and scope o f Financialf Financial Management in making business decisions
Management in making business decisions 2.2. Analyze and use fi
2.2. Analyze and use financial data derived from nancial data derived from financial statementsfinancial statements in evaluating the performance of the management and make business in evaluating the performance of the management and make business decisions
decisions
2.3. Apply different working capital (cash, receivables, inventory and 2.3. Apply different working capital (cash, receivables, inventory and
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IFAC and Philippine Code of Ethics governing accountancy. Apply the IFAC and Philippine Code of Ethics governing accountancy. Apply the provisions of NOCLAR.
provisions of NOCLAR. 3.2 Prepare
3.2 Prepare a Project Feasibilia Project Feasibility Study properly by determining andty Study properly by determining and utilizing essential components
utilizing essential components 4.0
4.0 Economic Concepts Economic Concepts essential to essential to obtaining obtaining an understanding an understanding ofof entity’s business and industry
entity’s business and industry 5.7 5.7 % % 44 44
4.1.
4.1. Identify and describe the basic concepts Identify and describe the basic concepts of macroeconomics thatof macroeconomics that are relevant in making business decisions, and apply the concepts are relevant in making business decisions, and apply the concepts properly
properly
4.1. Identify and describe the basic concepts of microeconomics that 4.1. Identify and describe the basic concepts of microeconomics that are relevant in making business decisions, and apply the concepts are relevant in making business decisions, and apply the concepts properly
properly
TOTAL
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TABLE OF SPECIFICATIONS
TABLE OF SPECIFICATIONS
FINANCIAL ACCOUNTING AND REPORTING
FINANCIAL ACCOUNTING AND REPORTING
Effective May 2019 Examination
Effective May 2019 Examination
Weight Weight No. No. of of items items
Qualifications Descriptors (L6 and L7) Qualifications Descriptors (L6 and L7) Topics/Outcomes
Topics/Outcomes
Knowledge, Skills, Values Knowledge, Skills, Values
(KSV) (30%) (KSV) (30%)
Application Application (50%)
(50%) Degree Degree of of Independence Independence (20%)(20%)
Remembering Understanding
Remembering Understanding ApplicationApplication Analyzing Analyzing Evaluating Evaluating CreatingCreating
The examinees must be able to: The examinees must be able to:
1.0 1.0
Development of Financial Reporting Framework, Standard-Setting Bodies, Development of Financial Reporting Framework, Standard-Setting Bodies, Regulation of the Accountancy Profession, Conceptual Framework Regulation of the Accountancy Profession, Conceptual Framework ofof Financial
Financial Statements Statements and and Accounting Accounting Process Process 5.71% 5.71% 4 4 44 1.1
1.1 Development of Financial Reporting FrameworkDevelopment of Financial Reporting Framework 1.1.1
1.1.1 Describe the development of Financial Reporting FrameworkDescribe the development of Financial Reporting Framework 1.1.2
1.1.2 Discuss the components of the FrameworkDiscuss the components of the Framework 1.2 Standard-Setting Bodies
1.2 Standard-Setting Bodies 1.2.1
1.2.1 Identify the Identify the functions of tfunctions of the AASC, he AASC, FRSC and PICFRSC and PIC 1.3
1.3 Regulation of the Regulation of the Accountancy ProfessionAccountancy Profession 1.3.1
1.3.1 Describe and Describe and distinguish the distinguish the Regulators of Regulators of the Professionthe Profession 1.3.2
1.3.2 Discuss tDiscuss the developments he developments in the in the Accountancy ProfessionsAccountancy Professions 1.3.3
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2.0
2.0 Presentation Presentation of of Financial Financial Statements Statements 14.29% 14.29% 10 10 4 4 55 11 2.1.1
2.1.1 Describe aDescribe a ny ny of tof the general he general features features of of financial financial statements statements (TOA)(TOA) 2.1.2
2.1.2 Compute Compute current current and and non-current non-current assetsassets 2.1.3
2.1.3 Compute current Compute current liabilities liabilities and non-current and non-current liabilitiesliabilities 2.1.4
2.1.4 Compute Compute profit profit from from continuing continuing operations.operations. 2.1.5
2.1.5 Compute revenues, Compute revenues, expenses, or expenses, or profit profit or loss or loss from discontinuedfrom discontinued operations
operations 2.1.6
2.1.6 Compute cash Compute cash flows from flows from operating, investing operating, investing or financing or financing activitiesactivities 2.1.7
2.1.7 Distinguish adjustDistinguish adjusting events ing events from non-adjusting from non-adjusting events after events after thethe reporting period
reporting period 3.0
3.0 Financial Financial Assets Assets 14.29% 14.29% 10 10 1 1 5 5 44 3.1
3.1 Cash Cash and and Cash Cash EquivalentEquivalent 3.1.1
3.1.1 Describe the Describe the nature and measurement nature and measurement of cash and of cash and cash equivalentscash equivalents 3.1.2
3.1.2 Reconcile bank Reconcile bank balance and balance and book balance book balance of cashof cash 3.2
3.2 Loans Loans and and Receivables Receivables ( ( Financial Financial Assets Assets at at amortized amortized Cost)Cost) 3.2.1
3.2.1 Describe the Describe the nature and clnature and classification on assification on the financial the financial statements ofstatements of receivables
receivables 3.2.2
3.2.2 Measure Measure trade trade receivables receivables and land long-term receiong-term receivables.vables. 3.3
3.3 Investments Investments in in Debt Debt Instruments Instruments and and Investments Investments in in Equity Equity InstrumentsInstruments 3.3.1
3.3.1 Identify the Identify the nature of fnature of financial assets inancial assets included in tincluded in the classificationhe classification Financial Assets at Fair Value through Profit or Loss
Financial Assets at Fair Value through Profit or Loss 3.3.2
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3.5.1
3.5.1 Describe Describe the the basic basic understanding understanding of of derivatives.derivatives. 3.5.2
3.5.2 Formulate Formulate the the basic basic entries entries for for recognition, recognition, measurement ofmeasurement of derivatives
derivatives 4.0
4.0 Non-Financial Non-Financial Assets Assets 21.43% 21.43% 15 15 1 1 10 10 44 4.1 Inventories
4.1 Inventories 4.1.1
4.1.1 Describe the nature of Describe the nature of inventories using the inventories using the definition of PAS definition of PAS 22 4.1.2
4.1.2 Compute the cost of Compute the cost of inventories based on inventories based on FIFO, weighted average,FIFO, weighted average, specific identification method.
specific identification method. 4.1.3
4.1.3 Apply the lApply the lower of cost ower of cost and net realiand net realizable value zable value for measurement offor measurement of inventories or cost of goods sold.
inventories or cost of goods sold. 4.1.4
4.1.4 Use estimating Use estimating procedures (average retaiprocedures (average retail inventory l inventory or gross or gross profitprofit method in measuring inventories shortage or loss from catastrophe. method in measuring inventories shortage or loss from catastrophe. 4.2
4.2 Property, Property, Plant Plant and and EquipmentEquipment 4.2.1
4.2.1 Describe the Describe the nature of nature of property, plproperty, plant and ant and equipment and equipment and thethe applicable recognition principles for initial recognition, measurement applicable recognition principles for initial recognition, measurement measurement and derecognition.
measurement and derecognition. 4.2.2
4.2.2 Determine the Determine the initial recognition initial recognition basis for Pbasis for PPE acquired for PE acquired for cashcash purchase, exchange, deferred payment, self-construction or donation purchase, exchange, deferred payment, self-construction or donation 4.2.3
4.2.3 Apply Apply an an appropriate appropriate depreciation method depreciation method to to measure measure carryingcarrying value of property, plant and equipment.
value of property, plant and equipment. 4.2.4
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4.5
4.5 Biological Biological AssetsAssets 4.5.1
4.5.1 Describe Describe the the nature nature of biof biological aological a ssets assets a nd nd the applicablethe applicable recognition principles for initial recognition, measurement and recognition principles for initial recognition, measurement and derecognition.
derecognition. 4.5.2
4.5.2 Account for Account for biological assets biological assets after initial after initial recognitionrecognition 4.6
4.6 Non-current Non-current Assets Assets Held Held for for SaleSale 4.6.1
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6.2 Dividends 6.2 Dividends
6.2.1
6.2.1 Describe Describe the the different tdifferent types ypes of of dividends.dividends. 6.2.2
6.2.2 Analyze the Analyze the effects of effects of dividends on dividends on assets, liabilities assets, liabilities and equity.and equity. 6.3
6.3 Retained Retained EarningsEarnings 6.3.1
6.3.1 Describe Describe the the nature nature of retaiof retained earningsned earnings 6.3.2
6.3.2 Analyze the Analyze the effects of effects of dividends, profit, dividends, profit, change in accounting change in accounting policy,policy, correction of prior period errors, and recapitalization on retained correction of prior period errors, and recapitalization on retained earnings.
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7.5
7.5 Interim Interim ReportingReporting 7.5.1
7.5.1 Describe the Describe the purpose and purpose and underlying ratunderlying rationale for ionale for interim interim reports.reports. 7.5.2
7.5.2 Apply the Apply the applicable princiapplicable principles ples for recognitifor recognition of on of revenue andrevenue and expenses for interim reporting purposes.
expenses for interim reporting purposes. 7.6
7.6 Segment Segment ReportingReporting 7.6.1
7.6.1 Describe Describe the the identification identification of of segmentssegments 7.6.2
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TABLE OF SPECIFICATIONS
TABLE OF SPECIFICATIONS
AUDITING
AUDITING
Effective May 2019 Examination
Effective May 2019 Examination
Weight Weight No. ofNo. ofitemsitems
Qualifications Descriptors Qualifications Descriptors Topics/Outcomes
Topics/Outcomes
Knowledge, Skills, Values Knowledge, Skills, Values
(KSV) (30%) (KSV) (30%) Applicati Applicati on (50%) on (50%) Degree of Independence Degree of Independence (20%) (20%) Remembering Understanding
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1.7.2 Identify and assess internal control in a CIS environment. 1.7.2 Identify and assess internal control in a CIS environment. 1.7.3
1.7.3 Describe computer assisted Describe computer assisted audit techniquesaudit techniques
1.8 1.8
Describe other assurance and non-assurance services such as special purpose Describe other assurance and non-assurance services such as special purpose audit
audit engagements, engagements, audit audit of of a a component component of of financial financial statements, statements, reports reports onon compliance with contractual agreements, reports on
compliance with contractual agreements, reports on summarized summarized financialfinancial statements,
statements, examination examination of of prospective prospective financial financial information, information, engagements engagements toto review financial statements, perform
review financial statements, perform agreed-upon procedures regarding agreed-upon procedures regarding financialfinancial information, and compilation of financial information.
information, and compilation of financial information.
Evidence Accumulation and Evaluation Substantive Tests of Transactions and Evidence Accumulation and Evaluation Substantive Tests of Transactions and
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1.3.2 Distinguish earnest money from option 1.3.2 Distinguish earnest money from option money
money 1.3.3
1.3.3 Explain tExplain the rights/obligations he rights/obligations ofd vendorofd vendor and vendee
and vendee
1.3.4 Describe warranties in relation to consumer 1.3.4 Describe warranties in relation to consumer laws
laws
1.3.5 Explain installment sales, rights and 1.3.5 Explain installment sales, rights and remedies of parties
remedies of parties 2.0
2.0 LAW LAW ON ON CREDIT CREDIT TRANSACTIONSTRANSACTIONS
2.1 PLEDGE, REAL MORTGAGE AND CHATTEL MORTGAGE
2.1 PLEDGE, REAL MORTGAGE AND CHATTEL MORTGAGE 4% 4% 4 4 3 3 11
2.1.1
2.1.1 Explain Explain the the nature requisitesnature requisites 2.1.2
2.1.2 Describe Describe the the requirements requirements to to bind bind thethe parties and third persons
parties and third persons 2.1.3
2.1.3 Identify the Identify the obligations and rights obligations and rights of pledgorof pledgor and pledgee
and pledgee 2.1.4
2.1.4 Identify Identify the the obligations obligations and and rights rights ofof mortgagor and mortgagee effect of partum mortgagor and mortgagee effect of partum commissorium
commissorium
2.1.5. Describe the modes of exisitinguishment 2.1.5. Describe the modes of exisitinguishment 3.2
3.2 BOUNCING BOUNCING CHECKSCHECKS 2% 2% 2 2 22
3.2.1
3.2.1 Describe checks Describe checks without insufficiwithout insufficient fundsent funds 3.2.2
3.2.2 Identify Identify the the Evidence Evidence of of knowledge knowledge ofof insufficient funds
insufficient funds 3.2.3
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4.1.8
4.1.8 Explain Explain limited limited partnershippartnership 4.2 CORPORATIONS
4.2 CORPORATIONS 28% 28% 28 28 8 8 13 13 77
4.2.1
4.2.1 Describe the nature and classes of Describe the nature and classes of corporationcorporation 4.2.2
4.2.2 Describe the Describe the incorporation and incorporation and organization oforganization of Private Corporation
Private Corporation 4.2.3
4.2.3 Enumerate the Enumerate the powers of powers of a corporationa corporation 4.2.4
4.2.4 Identify the Identify the Board of DiBoard of Directors/Corporate Officersrectors/Corporate Officers 4.2.5
4.2.5 Distinguish tDistinguish the classes he classes of stocksof stocks 4.2.6
4.2.6 Describe the Describe the powers, duties, powers, duties, rights and rights and obligationsobligations of stockholders
of stockholders 4.2.7
4.2.7 Distinguish majDistinguish majority and ority and minority controlminority control 4.2.8
4.2.8 Describe Describe the the By-LawsBy-Laws 4.2.9
4.2.9 Explain Explain the the meetingsmeetings
4.2.10 Explain corporate reorganization 4.2.10 Explain corporate reorganization 4.2.11 Describe non-stock corporation 4.2.11 Describe non-stock corporation
4.2.12. Explain the modes of dissolution and liquidation 4.2.12. Explain the modes of dissolution and liquidation 4.2.13
4.2.13 Identify foreign Identify foreign corporationscorporations
4.2.14. Explain the rights of foreign corporations 4.2.14. Explain the rights of foreign corporations 4.2.15
4.2.15 Explain the suspension and revocation of lExplain the suspension and revocation of licenseicense 4.2.16
4.2.16 Explain the kinds and availability Explain the kinds and availability of booksof books 4.2.17
4.2.17 Explain and apply Explain and apply provisions of SRCprovisions of SRC 4.2.18
4.2.18 Apply Corporate Apply Corporate GovernanceGovernance 4.2.19
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4.3.8 Enumerate the Types and Categories of 4.3.8 Enumerate the Types and Categories of Cooperatives
Cooperatives 4.3.9
4.3.9 Explain Explain merger merger and and consolidation consolidation ofof Cooperatives
Cooperatives 4.3.10
4.3.10 Explain dissolution of Explain dissolution of cooperativescooperatives
5.0
5.0 LAWS ON OTHER BUSINESS TRANSACTIONSLAWS ON OTHER BUSINESS TRANSACTIONS
5.1
5.1 PDIC PDIC LAWLAW 2% 2% 2 2 1 1 11
5.1.1
5.1.1 Explain Explain Insurable Insurable DepositsDeposits 5.1.2
5.1.2 Explain Explain Maximum Maximum liabilityliability 5.1.3
5.1.3 Enumerate the Enumerate the requirements of requirements of claimsclaims 5.2
5.2 SECRECY SECRECY OF OF BANK BANK DEPOSITS DEPOSITS AND AND UNCLAIMEDUNCLAIMED BALANCES LAW
BALANCES LAW 2% 2% 2 2 1 1 11
5.2.1
5.2.1 Explain the Explain the secrecy of secrecy of bank depositsbank deposits 5.2.2
5.2.2 Explain Explain Unclaimed Unclaimed BalancesBalances 5.3
5.3 AMLA AMLA LAWLAW 5% 5% 5 5 2 2 2 2 11
5.3.1. Describe definition of terms 5.3.1. Describe definition of terms 5.3.2. Enumerate unlawful activities 5.3.2. Enumerate unlawful activities 5.3.3
5.3.3 Identify Identify covered covered institutions institutions /persons /persons andand covered transactions
covered transactions
5.3.4. Distinguish suspicious transactions from 5.3.4. Distinguish suspicious transactions from covered transactions
covered transactions
5.3.5. Enumerate the record keeping requirements 5.3.5. Enumerate the record keeping requirements 5.3.6
5.3.6 Explain Explain and and enumerate enumerate the the powers powers ofof AMLC
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5.5.1. Explain the general provisions and powers 5.5.1. Explain the general provisions and powers of the National Privacy Commission
of the National Privacy Commission 5.5.2. Explain the processing and se 5.5.2. Explain the processing and se curity ofcurity of personal information
personal information
5.5.3. Explain and enumerate the rights of the 5.5.3. Explain and enumerate the rights of the data subject
data subject
5.5.4. Describe the accountability for transfer of 5.5.4. Describe the accountability for transfer of information
information
5.5.5. Identify the security of sensitive information 5.5.5. Identify the security of sensitive information in government
in government
5.5.6 Describe the penalties for violation of the 5.5.6 Describe the penalties for violation of the law
law 5.6
5.6 ELECTRONIC ELECTRONIC COMMERCE COMMERCE ACTACT 1% 1% 1 1 11 5.6.1. Explain the general provisions
5.6.1. Explain the general provisions 5.6.2. Describe the
5.6.2. Describe the legal legal recognition andrecognition and communications of electronic data messages and communications of electronic data messages and electronic documents
electronic documents
5.6.3. Describe the electronic commerce in 5.6.3. Describe the electronic commerce in carriage of goods and electronic transactions in carriage of goods and electronic transactions in government
government 5.7
5.7 EASE EASE OF OF DOING DOING BUSINESS BUSINESS LAWLAW 1% 1% 1 1 11 5.7.1. Describe the coverage and definition of
5.7.1. Describe the coverage and definition of terms
terms
5.7.2. Identify and apply the procedure in 5.7.2. Identify and apply the procedure in accessing government services and automatic accessing government services and automatic
