Financial Accounting and Reporting (October 2026)
Ready to tackle the Financial Accounting and Reporting section of the CPA exam? This course breaks down all the key ...
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- Description
- Curriculum
Ready to tackle the Financial Accounting and Reporting section of the CPA exam? This course breaks down all the key accounting concepts and reporting rules you need to know. From understanding financial statements to diving into tricky topics like leases and employee benefits, we make it simple and straightforward.
With easy-to-follow lessons, real-life examples, and plenty of practice questions, you’ll build the confidence to handle anything FAR throws your way. Whether you’re just starting out or need a solid refresher, we’re here to help you learn smarter and pass faster.
Let’s make FAR your strongest section yet!
Cash and Cash Equivalents
Receivables
-
8
FAR 02 Receivables -
9
FAR007 Accounts Receivable -
10
FAR008 Accounting for Bad Debts
-
11
FAR009 Time Value of Money and Present Value Factors
-
12
FAR010 Notes Receivable
-
13
FAR011 Loans Receivable
-
14
FAR012 Expected Credit Losses
-
15
FAR013 Receivable Financing
-
16
FAR014 Receivables - Theory Questions Discussion
Investments
-
17
FAR 03 Investments
-
18
FAR015 Classification of Investments and Investment Income Computation
-
19
FAR016 Investment in Financial Assets at Fair Value
-
20
FAR017 Investment in Associate
-
21
FAR018 Investment in Bonds Classification
-
22
FAR019 Investment in Debt Securities - at Fair Value through profit or loss
-
23
FAR020 Investment in Debt Securities - at Amortized Cost
-
24
FAR021 Investment in Debt Securities - at Fair Value through other comprehensive income
-
25
FAR022 Reclassification of Investments
-
26
FAR023 Investments - Theory Questions Discussion
Inventories
-
27
FAR 04 Inventories
-
28
FAR024 Inventories (Concepts)
-
29
FAR025 Inventories (Problems)
-
30
FAR026 Inventory Accounting Systems
-
31
FAR027 Inventory Cost Flow
-
32
FAR028 Lower of Cost or Net Realizable Values
-
33
FAR029 Inventory Estimation - Gross Profit Method
-
34
FAR030 Inventory Estimation - Retail Inventory Method
-
35
FAR031 Relative Sales Price Method
-
36
FAR032 Purchase Commitments
-
37
FAR033 Inventories - Theory Questions Discussion
Biological Assets
Property, Plant and Equipment
-
40
FAR 06 Property, Plant and Equipment
-
41
FAR035 Acquisition of Property, Plant and Equipment
-
42
FAR036 Accounting for Specific Property, Plant and Equipment
-
43
FAR037 Depreciation of Property, Plant and Equipment
-
44
FAR038 Subsequent Costs
-
45
FAR039 Derecognition of Property, Plant and Equipment
-
46
FAR040 Borrowing Costs
-
47
FAR041 Government Grants (Not included in the Syllabus)
-
48
FAR042 Revaluation of Property, Plant and Equipment
-
49
FAR043 Impairment of Property, Plant and Equipment
-
50
FAR044 PPE - Theory Questions Discussion
Investment Property
Intangible Assets
Other Long-term Assets
Liabilities
-
59
FAR 10 Liabilities
-
60
FAR050 Classification, Refinancing and Covenants
-
61
FAR051 Provisions, Contingent Liability and Contingent Asset
-
62
FAR052 Notes Payable
-
63
FAR053 Bonds Payable
-
64
FAR054 Troubled Debt Restructuring
-
65
FAR055 Compound Financial Instruments
-
66
FAR056 Deferred Income and Gift Certificates
-
67
FAR057 Accrued Expenses and Bonus Computation
-
68
FAR058 Payroll Taxes and Value Added Taxes
-
69
FAR059 Customer Loyalty Programs, Premiums, and Warranties
-
70
FAR060 Liabilities - Theory Questions Discussion
Shareholders' Equity
-
71
FAR 11 Shareholders' Equity
-
72
FAR061 Components of Shareholders' Equity
-
73
FAR062 Equity Transactions
-
74
FAR063 Subscriptions and Delinquency of Shares
-
75
FAR064 Callable and Redeemable Preference Shares
-
76
FAR065 Convertible Preference Shares
-
77
FAR066 Shares issued with other Equity Securities
-
78
FAR067 Treasury Shares and Donation of Shares
-
79
FAR068 Recapitalization and Share Split
-
80
FAR069 Accounting for Dividends and Outstanding Shares Computation
-
81
FAR070 Quasi Reorganization
-
82
FAR071 Shareholders' Equity - Theory Questions Discussion
Book Value per Share and Earnings per Share
Share-based payment transactions
Leases
Income Taxes
Employee Benefits
Interim Reporting
Operating Segments
Single Entry Bookkeeping System
Cash and Accrual Method of Accounting
Error Corrections and Changes in Accounting Policies and Estimates
Presentation of Financial Statements
Statement of Cash Flows
Events after the Reporting Period
Noncurrent Assets Held for Sale and Discontinued Operation
Related Party Disclosures
Accounting Process
Conceptual Framework
Development of Financial Reporting Framework, Standard-Setting Bodies, and Regulation of the Accountancy Profession
PFRS for SMEs, PFRS for Small Entities, and Reporting for Microentities
Course details
Duration
Until October 26, 2026
Lectures
142