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Decks in this class (22)
FAR 1
Prepaid expense is 1,
Expense is considered decrease in 2,
What is accrued cost and how it i...
56
cards
FAR2
What is good will categorized 1,
How to calculate good will 2,
When consolidation what does comp...
43
cards
FAR 3
Unrestricted cash contribution wi...,
Donation of assets will be in cf 2,
Donor restricted long term contri...
28
cards
FAR 4
Basic eps 1,
2 things to consider for denomina...,
What is diluted eps deps 3
22
cards
FAR 5 Cash Basis Accounting
Fs that doesn t appear as cash ba...,
Income tax basis nondeductible 2,
When converting cash accrual 3
9
cards
FAR 7 Cash and Cash Equivalent
What is included in cash equ 1,
Rerconciliation on bank statement 2,
Reconsiliaiton on balance sheet 3
11
cards
FAR 8 Trade Receivable
What is ar factoring and its je 1,
How to determine ending balance f...,
Je for noninterest bearing notes ...
16
cards
FAR 9 Inventory
Steps for lifo lower of cost or m...,
Steps for fifo lower of cost or m...,
Diff btw weighted avg and moving ...
18
cards
FAR 10 PPE
Double decline method calculated 1,
Lamp sum purchase for unit a is c...,
Impairment on fixed asset 3
45
cards
FAR 11 Investment
Categories of debt stock investme...,
How do tr afs htm evaluated at th...,
What is amortized cost 3
29
cards
FAR 12 Intangible Asset
How to calculate impairment loss 1,
What should unamortized cost by s...,
Different treatment for computing...
10
cards
FAR 13 Paybales
Notes and bonds are 1,
Dividends are recorded 2,
Je for declaration of devidends 3
30
cards
FAR 14 Debt
How to treat bic bond issuance co...,
2 conditions for reconstruing 2,
How to find construction gain 3
37
cards
FAR 15 Equity
How to treat liquidating dividends 1,
Liquidating dividend is 2,
Difference btw treatment on stock...
32
cards
FAR 16 Accounting Chanve
Treatment for error 1,
Treatment for principle 2,
Treatment for equity 3
6
cards
FAR 17 Contingencies
Contingency loss is accured when 1,
Contingency gain is accured when 2,
When only range for loss is estim...
4
cards
FAR 18 Revenue
Line of credit is recorded on fs 1,
How to account for loss of x year...,
Treatment when we have a new prod...
16
cards
FAR 19 Income Tax
What causes dtl dta 1,
How to deal with estimated tax pa...,
Credit loss exp results in dtl or...
24
cards
FAR 20 Fair Value
3 fv valuation methods 1,
3 fv hierarchy 2,
3 highest and best use 3
19
cards
FAR 21 Lease
5 conditions to classify operatin...,
Je for inception of lease 2,
2 jes for pmtof lease liability 3
9
cards
FAR 22 Subsequent Event
Type 1 1,
Type2 2,
Treatment for type 1 3
4
cards
TBS
How many inv ttl 900k 10k cosingm...,
Ending git card balance 2,
Blank 3
3
cards
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FAR
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