Sample Lectures

Watch sample video lectures conducted by Team PRTC!

The full video lectures, drills, and other materials and resources are accessible in full through Team PRTC's Online Learning Platform at!

FAR: Loans and Receivables Long Term

WATCH Sir Rey Ocampo of Team PRTC discuss Loans and Receivables Long-Term.

AUD: Audit Reporting

Kristine of Team PRTC discusses the mechanics of forming an opinion and reporting on the financial statements of an audit client. Click "Show More" in the description below for the Chapters in this video lecture!

MAS: Risks, Returns and Capital Structure

Bryan Trinidad of Team PRTC discusses the concepts of risks, returns and capital structure under the MAS subject in the Licensure Examinations for CPAs (LECPA).

*Problem No. 1

Crater Company’s bonds have 8 years remaining to maturity. Interest is paid annually. The bonds have a P1,000 face value, and the coupon interest rate is 5 percent. The bonds have a yield to maturity of 6 percent.

1. What is the current market price of these bonds?

2. Assuming that the YTM is 4.5.0%, what is the current market price?