Joe's CPA Flashcards - FAR

Decks in this Class (30):

• Basic Concepts And Framework

  Basic Concepts and Framework

  Sample Cards:

  who authorized the financial accounting,

  basic concepts and framework,

  basic concepts and framework
  57 Cards
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• Financial Statement Analysis

  Financial Statement Analysis

  Sample Cards:

  financial statement analysis,

  financial statement analysis,

  financial statement analysis
  42 Cards
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• Cash Current Assets Balance Sheet Presen

  Cash, Current Assets & Balance Sheet Presentation

  Sample Cards:

  cash current assets b s presentation,

  cash current assets b s presentation,

  what is a cash equivalent
  16 Cards
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• Cost Vs Equity Method

  Cost vs Equity Method

  Sample Cards:

  what is the cost method,

  what is the equity method,

  cost vs equity method
  29 Cards
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• Marketable Securities

  Marketable Securities

  Sample Cards:

  what are trading securities,

  what are available for sale securities,

  what are held to maturity securities wha
  39 Cards
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• Inventory

  Inventory

  Sample Cards:

  how is inventory valued,

  are sales commissions an inventoriable c,

  inventory
  58 Cards
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• Non Profit Accounting

  Non-Profit Accounting

  Sample Cards:

  which financial statements are required,

  what are the major classifications found,

  what is the measurement focus and basis
  56 Cards
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• Personal Financial Statements And Liquid

  Personal Financial Statements and Liquidation Basis of Accounting

  Sample Cards:

  personal financial statements and liquid,

  personal financial statements and liquid,

  personal financial statements and liquid
  20 Cards
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• Partnerships

  Partnerships

  Sample Cards:

  what are the two main areas that disting,

  at what value should assets contributed,

  at what value should liabilities assumed
  14 Cards
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• Financial Instruments Derivatives

  Financial Instruments & Derivatives

  Sample Cards:

  what is a financial instrument,

  what are the three main reasons why enti,

  are derivatives assets or liabilities
  30 Cards
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• Foreign Operations

  Foreign Operations

  Sample Cards:

  foreign operations,

  foreign operations,

  foreign operations
  29 Cards
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• Property Plant Equipment

  Property, Plant & Equipment

  Sample Cards:

  what costs might be included in the acqu,

  at what value are fixed assets initially,

  do we depreciate land
  68 Cards
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• Intangibles

  Intangibles

  Sample Cards:

  intangibles,

  intangibles,

  how are legal fees to defend a patent am
  34 Cards
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• Installment Sales Cost Recovery Method

  Installment Sales & Cost Recovery Method

  Sample Cards:

  what is the installment method of profit,

  installment sales cost recovery method,

  installment sales cost recovery method
  7 Cards
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• Long Term Construction Contracts

  Long Term Construction Contracts

  Sample Cards:

  installment sales cost recovery method,

  installment sales cost recovery method,

  installment sales cost recovery method
  13 Cards
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• Inflation Accounting

  Inflation Accounting

  Sample Cards:

  inflation accounting,

  inflation accounting,

  inflation accounting
  10 Cards
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• Receivables

  Receivables

  Sample Cards:

  receivables,

  receivables,

  receivables
  61 Cards
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• Interim Financial Reporting

  Interim Financial Reporting

  Sample Cards:

  interim financial reporting,

  interim financial reporting,

  interim financial reporting
  18 Cards
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• Segment Reporting

  Segment Reporting

  Sample Cards:

  segment reporting,

  segment reporting,

  segment reporting
  18 Cards
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• Bonds And Present Value Tables

  Bonds and Present Value Tables

  Sample Cards:

  bonds and present value tables,

  bonds and present value tables,

  bonds and present value tables
  80 Cards
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• Leases

  Leases

  Sample Cards:

  leases,

  leases,

  leases
  61 Cards
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• Liabilities

  Liabilities

  Sample Cards:

  liabilities,

  liabilities,

  liabilities
  56 Cards
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• Accounting For Income Taxes Deferred Tax

  Accounting For Income Taxes (Deferred Taxes)

  Sample Cards:

  are fees and fines incurred during the y,

  are warranty expenses deductible for tax,

  accounting for income taxes deferred tax
  41 Cards
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• Statement Of Cash Flows

  Statement of Cash Flows

  Sample Cards:

  statement of cash flows,

  what cash flows involve the acquisition,

  statement of cash flows
  34 Cards
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• Governmental Accounting

  Governmental Accounting

  Sample Cards:

  governmental accounting,

  which two accounting bases are used in g,

  what are the types of governmental funds
  69 Cards
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• Stockholders Equity

  Stockholders' Equity

  Sample Cards:

  stockholders equity,

  stockholders equity,

  stockholders equity
  61 Cards
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• Earnings Per Share

  Earnings Per Share

  Sample Cards:

  how is book value per share of common st,

  how is basic earnings per share eps calc,

  earnings per share
  12 Cards
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• Reporting The Results Of Operations Ifrs

  Reporting the Results of Operations & IFRS Financial Statements

  Sample Cards:

  reporting the results of operations ifrs,

  reporting the results of operations ifrs,

  reporting the results of operations ifrs
  32 Cards
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• Accounting Changes And Error Correction

  Accounting Changes and Error Correction

  Sample Cards:

  accounting changes and error corrections,

  accounting changes and error corrections,

  accounting changes and error corrections
  32 Cards
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• Pensions Postemployment Benefits

  Pensions & Postemployment Benefits

  Sample Cards:

  pensions postemployment benefits,

  pensions postemployment benefits,

  pensions postemployment benefits
  51 Cards
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