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Josh Rudd
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Decks in this class (20)
FAR #1 Fundamentals of Accounting & Conceptual framework
Apb accounting principles board,
Fundamental qualitative charateri...,
Sec securities exchange comission
16
cards
FAR #2 Income statement and statement of Comprehensive Income
Criteria to be classified as disc...,
Income statement,
Components of oci
6
cards
Balance Sheet
Balance sheet,
Assets,
Current assets
7
cards
Statement of cash Flows
Statement of cash flows,
Sources of cashflow,
Cashflow statement format
11
cards
Statement of Changes in Stockholders equity
What is the statement of changes ...,
What columns are generally includ...
2
cards
Notes to Accounts
Summary of significant accounting...,
Other notes in notes to accounts,
Disclosure related to related par...
6
cards
SEC Reporting Requirements
Securities and exchange commissio...,
Regulations s k,
Form 10 k which forms to file
17
cards
Earnings per Share
Disclosure requirements related t...,
Basic eps,
Dilutive eps
8
cards
Ratio Anaylsis
Working capital,
Current ratio,
Quick acid test ratio
27
cards
Revenue & Expense
Revenue recognition steps,
Contract assets,
Contract liability
20
cards
Foreign Currency Transactions
Foreign currency definition,
Foreign exchange rate quotations ...,
Foreign exchange rate quotations ...
6
cards
Accounting Changes, Error Corrections & Fair Value Measurement
Changes in accounting estimate,
Accounting form changes in accoun...,
Changes in accounting principle
11
cards
Cash and Cash Equivalents
Cash and cash equivalents,
Bank reconciliation statement brs,
Bank reconciliation statement brs...
5
cards
Accounts Receivable & Notes receivable
Accounts receivable definition,
Discount on sales,
Bad debts allowance for uncollect...
21
cards
Not-For-Profit Accounting
Not for profit organizations,
Types of not for profit organizat...,
Accounting for contributions cash...
8
cards
Governmental Accounting
Objectives for governmental accou...,
Governmental financial statements,
Measurement focus accounting basi...
7
cards
Special Purpose Frameworks
Cash basis,
Modified cash basis of accounting,
Income tax basis
5
cards
Partnership Accounting
Partnership formation,
Allocation of partnership income,
Admission of a new partner in par...
3
cards
Inventory
Inventory definition,
Inventory for trading and manufac...,
Inventory capitalization rules
17
cards
Property, Plant & Equipment
Property plant and equipment defi...,
Property plant and equipment init...,
Land initial measurment
7
cards
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