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

Decks in this class (77)

Mod 23 Professional And Legal Responsibilities remaining text
1 contract law 2 the law of negli...,
1,
Securities act of 1933 securities...
226  cards
Mod 23 Professional And Legal Responsibilities Handout + Highlighted Text
4 elements of negligence,
1,
Element of negligence duty of care
232  cards
Mod 23 Key Terms
Much common law has now been codi...,
Common law,
Common law is the source of liabi...
36  cards
Mod 23 Wrong Answers
A client s creditor is not in,
Lack of privity can be a viable d...,
The accountant s client is in pri...
42  cards
Mod 24 Wrong Answers
A prospectus is given to,
If no exemption is applicable und...,
The prospectus is part of
13  cards
Mod 24 Federal Securities Acts
What does idance stand for,
Neumonic,
Intrastate offerings are exempt f...
53  cards
Quiz Wrong Answers
The best defense against a suit u...,
Your firm has the task of auditin...,
Due care
18  cards
Mod 25 Wrong Answers
Normally both the articles of inc...,
Corporations and limited partners...,
Limited partners do not
18  cards
Mod 25 Key Terms Business Structure
Articles of incorporation corpora...,
Short form merger,
Incorporator said may be
153  cards
Mod 26 Contracts
Six elements of a contract neumonic,
Contract,
Six elements of a contract only a...
119  cards
Mod 26 Wrong Answers
If offer is accepted prior to off...,
An offer automatically terminates...,
It doesn t matter if offeree hear...
25  cards
Quiz 23-26
Management will include an intern...,
According to section 404 of sox t...,
Can a cpa list his name and desig...
58  cards
Mod 27 Sales
Ucc sales does not involve3,
Ucc sales may include,
Whether ucc sales is involved doe...
113  cards
Mod 27 Wrong Answers
In the sales article of the ucc e...,
Although usage of trade can help ...,
Under the theory of strict liabil...
5  cards
Mod 23-27 Quiz
Under novation the new party,
Substituted contract involves,
Under a substituted contract part...
24  cards
Mod 28 Commercial Paper
5 types of commercial paper,
Promissory note,
Promissory note has 2 parties
132  cards
Mod 28 Wrong Answers
3 parties in draft,
A draft is a three party instrume...,
A draft is not
17  cards
Mod 29 Secured Transactions
Chattels,
Purchase money security interest ...,
After acquired property clause
46  cards
Quiz 23-28
Lack of notification of the assig...,
Generally an assignor will give2,
Assigning a contract does not rec...
28  cards
Mod 29 Wrong Answers
The best way to perfect s securit...,
Perfecting by attachment requires,
Upon the debtor s default the sec...
5  cards
Mod 30 Bankruptcy
Chapter 7 voluntary,
Under chapter 7 voluntary husband...,
Under chapter 7 voluntary order o...
126  cards
Mod 31 Debtor-Creditor Relationships
Surety relationship statute of fr...,
Surety relationship consideration...,
If the surety comes in after the ...
54  cards
Mod 30 Wrong Answers
Preferential transfers are paymen...,
A contemporaneous exchange betwee...,
Prepaying an existing installment...
16  cards
Quiz 23-30
Title warranties can be disclaimed,
In order to have a contract 4 ele...,
According to the statute of fraud...
27  cards
Mod 31 Wrong Answers
Since surety is primarily liable ...,
The creditor collecting from the ...,
The surety may use his or her def...
5  cards
Mod 32 Agency
Minors can,
3 parties who are all considered ...,
Agency requires2
51  cards
Review Mods 23-31
A holder in due course takes an i...,
A holder in due course takes an i...,
When a party was fraudulently ind...
4  cards
Mod 32 Wrong Answers
An agent can bind the principal e...,
Upon the loss or destruction of s...,
If an art collection to be sold b...
10  cards
Mod 33 Regulation Of Employment & Environment
4 benefits under fica,
Federal insurance contribution ac...,
Federal insurance contribution ac...
164  cards
Mod 23-32 Quiz
In most states when a principal i...,
A reaffirmation agreement would b...,
Reaffirmation agreements
22  cards
Mod 33 Wrong Answers
Social security benefits do not i...,
Unemployment insurance tax must b...,
Payments for unemployment insuran...
10  cards
Mod 34 Property
Personal property is either,
Tangible property,
Intangible property
165  cards
Quiz Mods 23-34
In most instance the insurable in...,
Example when insurable interest i...,
Common law requires that the insu...
46  cards
Mod 35 Individual Taxation part 1
None left in an account is taxabl...,
A medical savings account is simi...,
Qualified plan is
155  cards
Mod 34 Wrong Answers
Copyrights generally do not need a,
Copyrights taken out by corporati...,
Computer databases are generally ...
12  cards
Taxation: Stock Options
Another name for incentive stock ...,
Incentive stock options when exer...,
Incentive stock options basis of ...
29  cards
Saturday Quiz
If an employee shoots a third par...,
The ucc statute of frauds does no...,
The ucc statute of frauds does no...
25  cards
Mod 35 Individual Taxation Pt. 2
Material participation vs active ...,
Nol may be carried back,
An nol carryback is first made
141  cards
Mod 35: Individual Taxation Pt. 3
Mortgage points if you used the l...,
Qualified residence interest home...,
Investment interest exp define
119  cards
Mod 35: Individual Taxation Pt. 4
Amt has its own,
You owe amt if it is greater than,
Refundable tax credit
117  cards
Wiley Quiz
Filing allows a creditor to,
A third person s reasonable inter...,
Secret limitations
16  cards
FARMING And Audit And Appeal Procedures
In addition to filing schedule f ...,
Partnerships engaged in farming m...,
Income and expenses from farming ...
33  cards
Mod 35 Wrong Answers
Accounts receivable resulting fro...,
Ordinary and necessary trade or b...,
Licensing and regulatory fees as ...
98  cards
Mod 36: Property Transactions Key Areas
What is the recognized gain on in...,
How do you calculate the new basi...,
When a loss is incurred on an inv...
12  cards
Wiley Quiz 2
A seller who discovers that an in...,
Which type of bonds are an obliga...,
With official bonds basically a p...
18  cards
Mod 36 Wrong Answers
When a stock is received as a gif...,
Boot received includes both,
Worthless securities generally re...
12  cards
Mod 37: Partnership Taxation Key Terms
Date of basis of inventory sold b...,
What depended on the character of...,
Offering materials
37  cards
Mod 37 Wrong Answers
If you receive a 10 capital inter...,
How do you calculate gain when pa...,
How do you calculate basis when p...
47  cards
Mod 23, 35, 36, 37 Quiz
Domestic services,
Withholding federal income taxes ...,
Withholding for household employe...
8  cards
Taxation Calculations
What is the amt formula for corpo...,
Maximum exemption on corporate amt,
What does tmt stand for
15  cards
Wiley Quiz Mods 23-37
The mailbox rule does not apply if,
A recurred party cannot retain co...,
If collateral is consumer goods a...
10  cards
Mod 38: Corporate Taxation
Transfers to a controlled corpora...,
Control means ownership of2,
Transfers to a controlled corpora...
150  cards
Schedule UTP (Mod 38)
Schedule utp must be completed an...,
Schedule utp a tax position taken...,
In schedule utp what does utp sta...
3  cards
Reconcile Book Income To Taxable Income
Reconcile book income to taxable ...,
Reconcile book income to taxable ...,
Reconcile book income to taxable ...
6  cards
Wiley Business Law Quiz
The primary purpose of recording ...,
If the subsequent party claiming ...,
If the subsequent party claiming ...
17  cards
Review Mods 23-37
A blank endorsement converts,
Use of special endorsement converts,
A qualified endorsement that does...
65  cards
Mod 23 And 36 Quiz
When a cash basis seller sells to...,
Professional membership in the ai...,
3 other aicpa memberships that exist
5  cards
Wiley B-law Quiz
In order to rescind a contract be...,
Among securities that are exempt ...,
Promissory notes maturing in 12 m...
10  cards
Quiz 23, 35-37
Commercial buildings under macrs ...,
How many personal exemptions can ...,
For membership of the public comp...
9  cards
Business Law Challenge Quiz
When a mortgage is assumed the buyer,
When a mortgage is assumed the bu...,
When a mortgage is assumed by buy...
16  cards
Yaeger Quiz Wednesday
If real estate taxes of 5 000 are...,
Government bonds sold sold by an ...,
Sale of government bonds sold by ...
6  cards
Mod 38 Wrong Answers
For a corporation to be exempt fr...,
For a corporation to be exempt fr...,
What is the portion of dividends ...
56  cards
May 31 Quiz
Under an installment agreement be...,
After december 31 1999 if the tax...,
3 exceptions to uniform capitaliz...
9  cards
Mod 39 Taxation Of Estates And Trusts
Transfer tax is also known as,
Final estate tax return is due,
Future payments out of a trust are
68  cards
June 2nd Quiz
An involuntary petition in bankru...,
Only if the involuntary petition ...,
The statute of frauds requires th...
7  cards
Mod 39 Wrong Answers
If medical services were provided...,
If you gift a stock to your famil...,
An estate is allowed a charitable...
18  cards
June 6 Wrong Answers
Normally a majority of shareholde...,
If a contract violates a regulato...,
The main function if a regulatory...
30  cards
June 7 Quiz
If a partner receives cash unreal...,
Fixed assets used in business tha...,
Business assets include all furni...
12  cards
June 9th Quiz
Unreal strict liability the manuf...,
Seller engaged in the business of...,
Prior sellers in the distribution...
14  cards
Review Mods 23-39
Interest income derived from a te...,
Macrs for furniture and fixtures,
Property taxes that buyer of hous...
33  cards
June 15th Quiz
When a creditor refuses to accept...,
When the owner of a coat leaves i...,
Under the securities act of 1933 ...
28  cards
June 16 Quizzes
What is the order tax legislation...,
A decedent s gross estate general...,
A decedent s gross estate general...
35  cards
June 17th Quizzes
When owners of the corporation ar...,
The classification of a principal...,
An agent representing an undisclo...
30  cards
Mid June Quizzes
Section 1231 net gains are treate...,
In a complete liquidation 12 000 ...,
In a complete liquidation equipme...
63  cards
Cram Review
According to circular 230 practit...,
Reasonable basis has what probabi...,
When an accountant knows the 3rd ...
91  cards
July 4th
The remedy of specific performanc...,
If a cpa repudiates a personal co...,
Refusing to prepare taxes unless ...
19  cards
July 5th
What is the time period for the i...,
A private foundation is not subje...,
Decisions by which of the levels ...
5  cards

More about
Yaeger REG

  • Class purpose General learning

Learn faster with Brainscape on your web, iPhone, or Android device. Study leo Gottlieb's Yaeger REG flashcards for their Saint Joseph's University class now!

How studying works.

Brainscape's adaptive web mobile flashcards system will drill you on your weaknesses, using a pattern guaranteed to help you learn more in less time.

Add your own flashcards.

Either request "Edit" access from the author, or make a copy of the class to edit as your own. And you can always create a totally new class of your own too!

What's Brainscape anyway?

Brainscape is a digital flashcards platform where you can find, create, share, and study any subject on the planet.

We use an adaptive study algorithm that is proven to help you learn faster and remember longer....

Looking for something else?

CPA - Yaeger Flash Cards
  • 1 decks
  • 56 flashcards
  • 2 learners
Decks: Yaeger Far, And more!
Pre Reg 2023
  • 24 decks
  • 4919 flashcards
  • 35 learners
Decks: Chapter 1 Gastro Intestinal System, Chapter 2 Cardiovascular System, Chapter 3 Respiratory System, And more!
Yaeger FAR
  • 59 decks
  • 2160 flashcards
  • 41 learners
Decks: 9a Video 1 Installment Sales, 9a Video 2 Accruals Franchise Agreements, 9a Ifrs Vs Gaap, And more!
REG
  • 43 decks
  • 2006 flashcards
  • 24 learners
Decks: Agency Law, Bankruptcy Debt, Business Structures, And more!
Make Flashcards