CPA NINJA Notes

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

Decks in this class (18)

Module 9c Accounting Changes
How are changes in accounting pri...,
Would a change from completed con...,
Would a change from lifo to fifo ...
10  cards
Module 15a Stockholders Equity
When common stock and preferred s...,
When is apic recorded on a stock ...,
To what extent is retained earnin...
25  cards
Module 19 Derivatives
How are derivatives recorded 1,
How are unrealized gains losses o...,
How are gains and losses on avail...
12  cards
Module 9a Financial Reporting
What is the primary objective of ...,
What is the most authoritative se...,
What are the 2 levels of authorit...
56  cards
Module 9d Financial Statements
Which personal financial statemen...,
How are assets and liabilities va...,
How are estimated taxes that woul...
15  cards
Module 11 Fixed Assets
How are research and development ...,
Which expenditures are included i...,
Which expenditures are included i...
15  cards
Module 21 Governmental Accounting
What are the three major types of...,
Which two accounting bases are us...,
What is a budget appropriation 3
29  cards
Module 9a IFRS
Which organization s standards ar...,
Where is the first place manageme...,
Which framework helps to develop ...
44  cards
Module 10 Inventory
Which costs are inventoriable 1,
When does ownership of goods tran...,
When does ownership transfer when...
23  cards
Module 16 Investments
How are available for sale securi...,
How are available for sale securi...,
How are unrealized g l for availa...
7  cards
Module 13e Leases
How is a capital lease recorded 1,
What footnote disclosures are req...,
What are the requirements for a c...
10  cards
Module 22 NFP Accounting
Which financial statements are re...,
What are the major classification...,
What are the major classification...
21  cards
Module 20d Partnership Accounting
How are capital contributions wit...,
If no goodwill is recorded upon a...,
If goodwill is recorded upon admi...
4  cards
Module 17 Statement of Cash Flows
What items are included in operat...,
What items are included in invest...,
What items are included in financ...
5  cards
Module 13b & 13c Bonds & Debt Restructure
What is a serial bond 1,
What is a term bond 2,
What is a debenture bond 3
23  cards
Module 18 Business Combinations
When is the fair value method use...,
When is the equity method used wh...,
When are companies required to fi...
7  cards
Module 12 Current Assets & Liabilities
What is a current asset 1,
What is a current liability 2,
How is the quick ratio calculated 3
11  cards
Module 14 Deferred Taxes
What is a temporary difference re...,
What is a deferred tax asset 2,
What is a deferred tax liability 3
8  cards

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CPA NINJA Notes

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