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APA® Study Materials - Level 2
The Level 2 package Includes any 4 of the 5 modules below:
Audit
Vendor Audit Guidelines (AG-9)
Guidelines for Investigations of Suspected Irregularities (AG-10)
Guidelines for an Internal Review of an Oil and Gas Production and Exploration Division (AG-11)
Farmouts/Farmins, Net Profit Interest, Carried Interests (AG-13)
Guidelines for Conducting an Internal Audit of a Gas Plant (AG-16)
Expediture Audits in the Petroleum Industry: Protocol & Procedure Guidlelines (AG-19)
Revenue Audits in the Petroleum Industry: Protocol & Procedure Guidelines (AG-21)
2005 COPAS Accounting Procedure (MFI-51)
APA® Audit Study Guide (TR-45)
Joint Interest
Accounting for Unitization (AG-2)
Accounting for Farmouts/Farmins, Net Profits Interests, Carried Interests (AG-13)
1984 Accounting Procedure Joint Operations (MFI-17)
Overhead-Joint Operations (MFI-21)
Material Pricing Manual (MFI-38)
2005 COPAS Accounting Procedure (MFI-51)
Petroleum Industry Accounting Educational Training Guide (TR-9)
COPAS Publication Index (TR-39)
APA® Joint Interest Study Guide (TR-40)
**Petroleum Accounting Principles, Procedures & Issues, 6th Edition, Brock, Carnes & Justice
Revenue
Oil Accounting Manual (AG-6)
AG-6 AD-1 Valuation of Crude Oil Volumes in the Event of Price Changes During the Month
AG-6 AD-2 Oil Imbalance
Gas Accounting Manual (AG-15)
Refinery and Marketing Exchange Accounting (AG-17)
APA® Revenue Study Guide (TR-42)
Gas Processing Plants & Gas Processing Plant Accounting (TR-44)
**Petroleum Accounting Principles, Procedures & Issues, 6th Edition, Brock, Carnes & Justice
Tax
APA® Tax Study Guide (TR-41)
Managerial Accounting & Economics:
Guidelines in Determining Finding/Acquisition Costs (AG-12)
Variance Analysis in the Oil and Gas Industry (AG-18)
Managerial Accounting & Economics DVD (TR-26)
COPAS APA® Managerial Accounting and Economics Study Guide (TR-34)
**The Petroleum Accounting Principles text by Brock, Carnes & Justice is purchased only once with either Level 1 or Level 3**
"COPAS and the APA Board of Examiners encourage APA® candidates to study all of the material in the reference outline. Study guides are designed to assist the candidate’s study for the APA® exam. The study guides are not replacements for the study materials. The study guides may not be inclusive of all material covered on the exams. For a complete list of study material, APA® candidates should refer to the reference outline for each module, contained in the COPAS TR-46 APA® Accreditation Information handbook."


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