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By:
Jeff Warner
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Decks in this class (35)
Capital Budgeting
What is capital budgeting how is ...,
What values are used in capital b...,
When is the present value of 1 ta...
28
cards
Corporate Governance
What is the primary duty of the b...,
What is the responsibility of the...,
What is the responsibility of the...
18
cards
Cost Accounting
What is cost accounting 1,
What is the difference between co...,
What are product costs aka invent...
36
cards
Economics
How does a price increase affect ...,
What is a supply curve shift 2,
What are the characteristics of a...
67
cards
Financial Management
What is the primary focus of work...,
How is net working capital calcul...,
What are the characteristics of e...
41
cards
Financial Planning
What is a static budget 1,
What is a maser budget 2,
How do fixed costs affect budgeti...
19
cards
Information Technology
Which it personnel roles should a...,
What are the duties of a systems ...,
What is the primary duty of a sys...
70
cards
Performance Measures
What four perspectives are includ...,
Why was balanced scorecard created 2,
What are strategy maps 3
28
cards
Risk Management
Define market risk 1,
Define sector risk 2,
Define credit default risk 3
17
cards
Audit Reports - Clarified SAS
Preparation and fair presentation...,
Internal control design implement...,
Introduction management s respons...
5
cards
Audit Sampling
Taking part of a population subje...,
Based on formulas helps find an a...,
Based on human decision equally a...
36
cards
Engagement Planning
To provide users of financial inf...,
Auditors are not responsible for ...,
The earlier the auditor is hired ...
48
cards
Evidence and Risk
Collection of evidence to support...,
Evidence consists of client accou...,
Evidence has an inverse relations...
51
cards
Information Technology
Controls are redundant to another...,
System isn t complex or complicat...,
Maintains database restricts acce...
26
cards
Internal Control
Control risk increases with poor ...,
Auditor will need to perform more...,
Internal control provides reasona...
43
cards
International Auditing
The international auditing and as...,
Iaasb standards are for countries...,
Iaasb standards are based on a ri...
8
cards
Professional Responsibilities
Covers all professional engagemen...,
Integrity objectivity no conflict...,
Safeguards threats independence t...
27
cards
Accounting Changes
Retrospective application prior p...,
A change of principle applied ret...,
A change in accounting principle ...
10
cards
Bonds Debt Restructure
Any bond that matures in installm...,
Any bond that matures on a single...,
A bond not secured by any collate...
23
cards
Consolidations
20 ownership or less accounted fo...,
Ownership 21 to 50 gives signific...,
Ownership of other company is gre...
7
cards
Current Assets & Liabilities
Cash plus other assets that are e...,
A liability expected to be paid w...,
Cash a r trading securities curre...
11
cards
Deferred Taxes
Gaap says to recognize a revenue ...,
Deduction will reduce future inco...,
Income will be taxable in a futur...
8
cards
Derivatives Hedging Translation
At cost when acquired re valued t...,
Recorded on income statement 2,
They are included in other compre...
12
cards
Financial Reporting
To measure income 1,
The fasb codification 2,
Authoritative and non authoritati...
56
cards
Financial Statements
Statement of financial condition ...,
Estimated current value 2,
Presented on statement of financi...
15
cards
Fixed Assets
They are expensed in the period i...,
All expenditures to get the build...,
All expenditures to get the land ...
15
cards
Governmental Accounting
Governmental proprietary fiduciary 1,
Accrual basis current economic re...,
The highest amount allowed for a ...
25
cards
IFRS
The international accounting stan...,
The international financial repor...,
The iasb framework the framework ...
44
cards
Inventory
Purchases net of discounts freigh...,
Fob shipping point puts the inven...,
Fob destination keeps the items i...
23
cards
Investments
At fair value as either current o...,
Included in oci other comprehensi...,
Htm stockholder s equity trading ...
7
cards
Leases
Capitalize at cost asset liabilit...,
Future minimum rental commitments...,
Same as for lessee title bpo or s...
10
cards
NFP Accounting
Statement of financial position s...,
Similar to balance sheet assets l...,
Similar to an income statement or...
21
cards
Partnership Accounting
Calculating the capital balance w...,
The bonus method old partnership ...,
Using the goodwill method new con...
4
cards
Statement of Cash Flows
Cash received from customers inte...,
Cash received sale of pp e sale o...,
Cash received issuance of stock i...
5
cards
Stockholders Equity
Apic for each is allocated by its...,
Apic increases on date subscripti...,
It will be restricted to the exte...
25
cards
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CPA Exam
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