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Decks in this class (16)
INTERCO TRANS
What are intercompany transactions 1,
When do intercompany transactions...,
What happens to revenue and expen...
17
cards
Equity Method
How do we calculate goodwill unde...,
Net identifiable assets 2,
Equite method journal entries 3
19
cards
General Terms
Pro rate 1
1
cards
Balance Sheet - Assets - Cash & Cash Equivalents
What s the key criterion that det...,
How should restricted cash for ex...,
A company receives post dated che...
8
cards
Balance Sheet - Assets - Trade Receivables
What s the maturity rule for cash...,
Is a 6 month cd a cash equivalent 2,
Post dated checks at year end cas...
24
cards
Balance Sheet - Assets - Inventory
Periodic weighted average the 4 s...,
Blank 2
2
cards
FAR – Week 1: Conceptual Framework & Financial Statements
Which qualitative characteristic ...,
Statement of cf gain or loss on s...,
Statement of cf interest expense ...
52
cards
FAR - Week 1: Income Statement
Why report total comprehensive in...,
When an afs security with unreali...,
What is the reclassification entr...
15
cards
Liabilities
Zero interest note rule 1,
Covenant violation rule 2,
Issuance costs 3
54
cards
Stockholders Equity
How do you account for a small st...,
How do you measure a large stock ...,
Cumulative preferred stock 3
11
cards
EPS
What is the basic eps formula two...,
What does income available to com...,
What is the test for simple vs co...
66
cards
REVENUE RECOGNITION
When a long term construction con...,
Is revenue for a home built recog...,
Cost to cost percent complete for...
65
cards
MINI EXAM 1
Stock rights redeemed for cash wh...,
Under asc 275 must a company quan...,
What does outstanding shares mean 3
8
cards
F3 ASSETS
For cash equivalents do you test ...,
Certificate of deposit 1 year cd ...,
Treasury bill purchased on issuan...
58
cards
F4 LIABILITIES
If checks are written by year end...,
Deferred income tax liabilities a...,
What does it mean if vacation or ...
38
cards
F5 Investments, Statement of Cash Flows, and Income Taxes
When should an investor resume ap...,
Blank 2,
Blank 3
5
cards
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CPA FAR
- Class purpose General learning
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