Fire
Ice
Lightning
Restore - #1 Reactor
Fire - #7 Sector / Materia Shop
Poison - #67 Floor / Shinra Corp.
Earth - Kalm Ship
Heal - Kalm Ship
Revive - Junon Ship
Seal - Junon Shop
Transform - Mt. Corel
Mystify - Gongaga Shop
Time - Gongaga Shop
Gravity - Cave of the Gi
Destruct - From Sepheroth / Shinra Mansion
Barrier - Rocket Town / Shop
Exit - Rocket Town Shop
Comet - Forgotten City
Full Cure - Cosmo Canyon Shop (hidden)
Contain - White Chocobo in Mideel
Ultima - North Corel (After train stopping)
Shield - Last Dungeon
Master Magic - Cosmo Canyon