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

Decks in this class (19)

Random
What is impairment of an asset 1,
What are the 2 steps of the recov...,
What are the 3 accounting changes 3
64  cards
Ratios
What is the current ratio 1,
What is the quick ratio 2,
Price to earnings ratio 3
19  cards
Bonds
What is interest payable on bonds 1,
What is the annual interest expen...,
What is the bond carrying amount 3
17  cards
Leases
What are the lease criteria 5 ite...,
How is lease interest expense cal...,
How are operating leases that don...
8  cards
Equity
What is issued stock 1,
What is stock outstanding 2,
What is an mrfi 3
27  cards
Inventory
Does fifo assume the most recent ...,
Does lifo assume the most recent ...,
Does lifo or fifo approximate cur...
25  cards
ARO
How does an entity account for an...
1  cards
Receivables
True or false in a sale without r...,
True or false when receivables ar...
2  cards
Non Current Liabilities
What is interest payable on a bond 1,
What is interest expense on a bond 2,
What s the formula for accretion ...
16  cards
Payables And taxes
True of false when a change in ta...,
True of false the employers share...,
True or false the employees share...
19  cards
Consolidated Financials
Are acquisition related cost expe...,
Are cost of registering and issui...,
True of false when a company has ...
5  cards
Statement Of cashflows
Is nontrade notes payable an oper...,
What s the net cash from operatin...,
Should a gain on the sale of a lo...
5  cards
Government Funds And NFP
What are permanent funds 1,
What is a special revenue fund 2,
T or f revenues and expenses from...
35  cards
Financial Statements
A material event that is unusual ...,
T or f a material event or transa...
2  cards
Incime Statement
True of false treasury stock caus...,
How are discontinued operations r...,
What is a single step income stat...
12  cards
SEC
How is fv measured when there is ...,
T or f factoring receivables with...,
What is a receivable pledge 3
9  cards
PPE
Fun fact 1,
Do accelerated depreciation metho...,
How are assets held for sale meas...
4  cards
Patents
Are changes in accounting estimat...,
Fun fact 2,
Are research and development cost...
4  cards
Receivables
What s the formula for interest r...
1  cards

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CPA FAR

  • Class purpose General learning

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