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CPA Exam

This class was created by Brainscape user Christy Van Paepeghem. Visit their profile to learn more about the creator.

By: Christy Van Paepeghem
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Decks in this class (13)

FAR
When common stock and preferred s...,
When is apic recorded on a stock ...,
To what extent is retained earnin...
325  cards
Study Unit 1 Financial Reporting Environment
What is the primary objective of ...,
What is the most authoritative se...,
What are the 2 levels of authorit...
56  cards
Study Unit 2 Financial Statements/Current Assets and Liabilities
Which personal financial statemen...,
How are assets and liabilities va...,
How are estimated taxes that woul...
26  cards
Study Unit 7 Inventory
Which costs are inventoriable 1,
When does ownership of goods tran...,
When does ownership transfer when...
23  cards
Study Unit 13 Leases
How is a capital lease recorded 1,
What footnote disclosures are req...,
What are the requirements for a c...
10  cards
Study Unit 14 Stockholders Equity
When common stock and preferred s...,
When is apic recorded on a stock ...,
To what extent is retained earnin...
25  cards
Study Unit 15 Consolidations
When is the fair value method use...,
When is the equity method used wh...,
When are companies required to fi...
7  cards
Study Unit 16 Derivatives Hedging Translation
How are derivatives recorded 1,
How are unrealized gains losses o...,
How are gains and losses on avail...
12  cards
Study Unit 17 Statement of Cash Flows
What items are included in operat...,
What items are included in invest...,
What items are included in financ...
5  cards
Study Unit 18 Governmental Accounting
What are the three major types of...,
Which two accounting bases are us...,
What is a budget appropriation 3
29  cards
Study Unit 20 NFP Accounting
Which financial statements are re...,
What are the major classification...,
What are the major classification...
21  cards
Study Unit 3 Accounting Changes
How are changes in accounting pri...,
Would a change from completed con...,
Would a change from lifo to fifo ...
10  cards
Study Unit 5 Investments
How are available for sale securi...,
How are available for sale securi...,
How are unrealized g l for availa...
7  cards

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CPA Exam

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