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leo Gottlieb
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Decks in this class (59)
9A video 1: installment sales
Installment sales equation for de...,
Installment sales 2 important equ...,
Installment sales realized gross ...
9
cards
9A: Video 2 Accruals, Franchise Agreements
Direct franchise costs are deferr...,
Franchise agreements initial fran...,
For real estate transaction you s...
18
cards
9A: IFRS VS GAAP
Major differences us gaap vs ifrs...,
Major differences us gaap vs ifrs...,
Major differences us gaap vs ifrs...
43
cards
9A Key Terms
Accounting standards codification...,
Accrual,
Accrual basis
13
cards
9A: Video Cindy
What is topic 958 on the asc,
Organization of codification,
Sfac
117
cards
9A FAR Handout 9A1 And 9A2
Economic entity assumption,
4 basic concepts,
Going concern assumption
36
cards
9A Wrong Answers
Realization occurs,
According to sfac 6 realization i...,
Per sfac 6 the major difference b...
25
cards
9B Error Correction
An error can occur from,
Accounting errors are errors in,
A change in accounting principle ...
29
cards
9C Accounting Changes
Type of accounting change change ...,
Type of accounting change change ...,
Type of accounting change change ...
87
cards
9D Basic Theory And Financial Reporting
Equation for net sales,
Multiple step income statement to...,
Cogs aka cos is a
272
cards
9D 8-K, 10K, ASC contents
Information included in an 8 k it...,
Information included in an 8 k it...,
Information included in an 8 k it...
61
cards
9D IFRS
Are there revenues in ifrs,
Financial statements ias1 provide...,
How many methods under ifrs are t...
80
cards
9D Wrong Answers
A loss for a recognized subsequen...,
Stock warrants outstanding are no...,
Gains from subsequent events are ...
14
cards
10: Inventory
Inventory ownership of goods,
Inventory is defined as tangible ...,
Inventory ownership of goods take...
206
cards
Mod 10 Wrong Answers
When shipping terms are fob desti...,
When the shipping terms are fob d...,
Purchases are always recorded net of
29
cards
Quiz 9-11 Wrong Answers
If the expenditure benefits perio...,
Realized gp calculation,
Betterments
13
cards
Mod 11 Wrong Answers
An entity s cash flows are expect...,
A nonmonetary exchange is recogni...,
For purposes of nonmonetary excha...
21
cards
Mod 12 Wrong Answers
An nsf check should not be includ...,
A postdated check is not acceptab...,
In a reconciliation in which an e...
16
cards
Quiz Mod 9-13A
When applying the lower cost or m...,
The annual amortization shall be ...,
Debtors sometimes grant security ...
20
cards
Mod 13A Wrong Answers
In recording the transaction reco...,
What should be used to record the...,
The total interest revenue earned...
8
cards
Mod 13 B Wrong Answers
Bond issue costs are treated as,
Which of the following costs woul...,
5 year bonds that are issued 5 mo...
18
cards
13 C Wrong Answers
What is the journal entry for the...,
When calculating the present valu...,
What is the journal entry for the...
6
cards
13 D Wrong Answers
Where is other comprehensive inco...,
What is the journal entry when a ...,
What is the journal entry to reco...
14
cards
Quiz 9-13 D
A note due in 5 years where the i...,
When you are given a purchase pri...,
The initial test for determining ...
14
cards
13E: Wrong Answers
Leasehold improvements are capita...,
Accrued rent receivable equation,
When the residual value is guaran...
46
cards
14 Wrong Answers
A deferred tax liability or asset...,
When trying to calculate the curr...,
If the deferred tax liability or ...
10
cards
Quiz 9-16 Wrong Answers
With an interest bearing note of ...,
What is the appropriate accountin...,
If a non interest bearing nite du...
32
cards
15 Wrong Answers
What is the journal entry under t...,
What is the journal entry under t...,
What is the journal entry under t...
36
cards
16 Investments Wrong Answers
What happens when trading securit...,
What happens when trading securit...,
What happens when available for s...
15
cards
Review 9-16 Wrong Answers
What s the journal entry for a re...,
What is the journal entry for a w...,
What s the journal entry for the ...
15
cards
Mod 17 Wrong Answers
Direct method operating activitie...,
Direct method operating activitie...,
Direct method operating activitie...
31
cards
Mod 18 Wrong Answers
If a parent company issued 200 00...,
If a subsidiary has ending invent...,
What is the account that allocate...
14
cards
2nd Quiz 9-16
Although stock rights were receiv...,
The investor receiving stock righ...,
How are stock rights allocated
12
cards
Mod 19 Derivative Key Terms
Bifurcation,
At the money,
Purpose of bifurcation
49
cards
Mod 19 Wrong Answers
Economic characteristics and risk...,
Hybrid instrument is not recorded,
An embedded derivative must meet ...
13
cards
20A Wrong Answers
The difference between estimated ...,
Only estimated amount of income t...,
Tax on income earned during the f...
10
cards
20B Wrong Answers
Planned volume variance that is e...,
How do you calculate a third quar...,
Inventory losses from market decl...
7
cards
Mod 20C Wrong Answers
In segment reporting an enterpris...,
An enterprise shall identify gene...,
The accounting standards do not r...
5
cards
Quiz 9-20B Wrong Answers
An asset can be recorded only whe...,
Calling bonds at an unamortized p...,
Expenditures for startup activiti...
36
cards
Review 9-22
Under the par value method how do...,
How do you calculate interest inc...,
When a held to maturity security ...
16
cards
20D Wrong Answers
Under the bonus method total resu...,
Under the bonus method unidentifi...
2
cards
20E Wrong Answers
During the sims what are the exch...,
Under translation with low inflat...,
What happens to other comprehensi...
6
cards
21 Key Terms
Gasb qualitative characteristic u...,
Gasb qualitative characteristics,
Gasb qualitative characteristic r...
86
cards
Mod 21 Wrong Answers
In accordance with governmental a...,
Gasb 34 as ammended indicates tha...,
Under the modified approach infra...
41
cards
Mod 22 Key terms
Donor imposed restrictions tell you,
Donor imposed conditions tell you,
An activity is presumed to be fun...
17
cards
Mod 22 Wrong Answers
Per fasb asc 958 an entity need n...,
According to fasb asc 958 all exp...,
Expiration of donor imposed restr...
24
cards
First Exam Simulator Wrong Answers
When art of 2 million is donated ...,
The payment of principal on long ...,
When prices are rising a lifo inv...
32
cards
Sim 9A, 21 Wrong Answers
How do you calculate the denomina...,
Change from fair value of account...,
When a balance is asked for in a ...
10
cards
Review 13B, 18-20
The parent sold merchandise of 60...,
The parent sold merchandise of 60...,
The parent paid 91 000 to purchas...
12
cards
Non Monetary Exchanges
What is required for the transact...,
3 exception criteria for non mone...,
In exchange of nonmonetary assets...
21
cards
Mod 9A And D Review
Relevance and faithful representa...,
What are the enhancing qualitativ...,
Cost benefit is a
37
cards
Quiz Generator Wrong Answers
Failure to accrue a cost in 20x1 ...,
Any error in the financial statem...,
Change in depreciation is a chang...
58
cards
Quiz Day 2 Wrong Answers
When is a nonprofit allowed to us...,
Are losses from discontinued oper...,
If an operating segment s revenue...
51
cards
Challnge Quiz Wrong Answers
Bonds are viewed as retired from ...,
Bonds are viewed as retired from ...,
For a sole proprietor s cash basi...
22
cards
Investments And Sale Leaseback, TS
How is the following treated inve...,
How is the following treated inve...,
How is the following treated inve...
26
cards
Quiz Touch Ups
Where how would a gain on remeasu...,
Investments in equity securities ...,
Net assets of internal service fu...
37
cards
Last Day
Ias 7 cash flow statements is sim...,
Under ifrs cashflow from the acqu...,
Statement of changes in stockhold...
16
cards
Final Prep
Under gasb proceeds of debt issue...,
A city s budgetary entry for esti...,
Forfeited nonvested accounts of a...
30
cards
9A IFRS VS GAAP
The international accounting stan...,
When did the iasb replace the iasc,
The iasc created the
116
cards
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