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Exam Prep, Part 1
> 2.1 Accounts Receivable > Flashcards
2.1 Accounts Receivable Flashcards
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Exam Prep, Part 1
(84 decks)
P1SA1 Financial Statements
P1SA2 Recognition, measurement, valuation and disclosure
P1SB Planning, Budgeting, Forecasting
P1SC Performance Management
P1SD Cost Management
P1SE Internal Controls
P1SF Technology and Analytics
1.1 Concepts of Financial Accounting
1.2 Statement of Financial Position (Balance Sheet)
1.3 Income Statement and Statement of Comprehensive Income
1.4 Statement of Changes in Equity and Equity Transactions
1.5 Statement Of Cash Flows
1.6 Consolidation Accounting
2.1 Accounts Receivable
2.2 Inventory—Fundamentals
2.3 Inventory — Cost Flow Methods
2.4 Measurement of Inventory Subsequent to Initial Recognition
3.1 Investments in Equity Securities
3.2 Equity Method
3.3 Investments in Debt Securities
3.4 Property, Plant, and Equipment
3.5 Intangible Assets
4.1 Contingencies and Warranties
4.2 Leases
4.3 Income Taxes
4.4 Accounting for Bonds Payable
5.1 Revenue from Contracts with Customers
5.2 Recognition of Revenue over Time
5.3 Impairment and Disposal of Long-Lived Assets
6.1 Integrated Reporting, Integrated Thinking, and the Integrated Report
6.2 Fundamental Concepts of Integrated Reporting
6.3 Guiding Principles and Content Elements of the Integrated Report
6.4 Adoption of Integrated Reporting
7.1 Cost Management Terminology
7.2 Cost Behavior and Relevant Range
7.3 Costing Techniques
7.4 Absorption And Variable Costing
8.1 Job-Order Costing
8.3 Activity-Based Costing
8.4 Life Cycle Costing
9.1 Joint Product and By-Product Costing
9.2 Overhead Allocation and Normal Costing
9.3 Allocating Service Department Costs
10.1 Just-in-Time Inventory and Lean Resource Management
10.2 Enterprise Resource Planning and Outsourcing
11.1 Value-Chain Analysis
11.2 Business Process Improvement - Other Process Improvement Tools
12.1 Correlation and Regression
12.2 Learning Curve Analysis
12.4 Strategic Management
12.3 Expected Value and Sensitivity Analysis
13.1 Roles of Budgets and the Budgeting Process
13.2 Budgeting and Standard Costs
13.3 The Master Budget
13.4 Budget Methodologies
14.1 Sales Forecasts and Sales Budget
14.2 Operating Budget Calculations - Production and Direct Materials
14.3 Operating Budget Calculations - Others
14.4 The Capital Budget and Projecting Cash Collections
14.5 Cash Disbursements and the Cash Budget
14.6 Pro Forma Financial Statements
15.1 Variance Analysis Overview
15.2 Static And Flexible Budget Variance
15.3 Direct Materials Variances
15.4 Direct Labor Variances
15.5 Mix And Yield Variances
15.6 Overhead Variances
15.7 Comprehensive Example
15.8 Sales Variances
16.1 Responsibility Centers
16.2 Performance Measures -- Cost, Revenue, and Profit Centers
16.3 Performance Measures -- Investment Centers
16.4 The Balanced Socrecard
16.5 Transfer Pricing
17.1 Corporate Governance and Regulations Relating to Internal Control
17.2 Risk and Internal Control
18.1 Control Procedures
18.2 Systems Controls and Information Security
18.3 Security Measures and Business Continuity Planning
19.1 Accounting Information Systems
19.2 Data Governance and the Data Life Cycle
19.3 COSO Framework -- Internal Control for Data Governance
20.1 Technology-Enabled Finance Transformation
20.2 Analytics and Big Data
