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CPA Exam: FAR

This class was created by Brainscape user Alexis Clemons. Visit their profile to learn more about the creator.

By: Alexis Clemons
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Decks in this class (17)

Balance Sheet
What is networking capital 1,
What is retained earnings 2,
What is gaap 3
14  cards
Income Statement
How is cost of goods sold calcula...,
What are purchase discounts 2,
What are accounts that are writte...
12  cards
Statement of Cash Flows
In the statement of cash flows wh...,
In the statement of cash flows wh...,
Which activity does dividends pai...
10  cards
Consolidated Financial Statements
What is the difference between co...,
What is goodwill 2,
What is the equity method of acco...
10  cards
Not-For-Profit Overview
What is a pledge 1,
What is the patient service reven...,
When calculating the total revenu...
5  cards
State and Local Government
What are the 5 types of governmen...,
What are the 2 types of accountin...,
What are the 3 primary fund types...
8  cards
Public Company Reporting
What is the formula for basic ear...,
What are dividends in arrears 2,
When trying to calculate basic ep...
5  cards
Special Purpose Frameworks
When converting accrual basis net...,
What are the steps to convert cas...,
When converting cash basis net in...
7  cards
F/S Ratios & Performance Metrics
What is the asset turnover formula 1,
What is the return on assets and ...,
What is profit margin and what is...
16  cards
Cash & Cash Equivalents
What is an outstanding check 1,
What is a compensating balance an...
2  cards
Trade Receivables
What is secured borrowing 1,
What is pledging 2,
What is assigning 3
4  cards
Inventory
What is gross margin 1,
What is the difference between th...,
Market cost is usually the replac...
6  cards
PP&E
What is a depreciable base 1,
What is the formula for depletion 2,
What is the formula for the doubl...
5  cards
Investments
What is the fair value method 1,
What is the equity method 2,
When the fair value option is ele...
7  cards
Intangibles
What are patents and how are they...,
What is unamortized cost 2
2  cards
Liabilities & Payables
What is a non interest bearing no...,
What interest rate is used to cal...,
What is accretion expense 3
4  cards
Debt (Financial Liabilities)
What rate is used to calculate in...,
What rate is used to calculate in...,
Would a bond be priced at a disco...
5  cards

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CPA Exam: FAR

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