CPA - REG Flashcards

Decks in this Class (17):

• Agency

  Agency

  Sample Cards:

  creation of apparent authority,

  agent authority as business manager,

  unincorporated corp no capacity
  47 Cards
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• Bankruptcy

  Bankruptcy

  Sample Cards:

  ch 7 voluntary petition,

  ch 7 involuntary requirement,

  debtor s rights
  65 Cards
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• Business Structure

  Business Structure

  Sample Cards:

  subchapter s corporation,

  llc members have management rights,

  cpa s liability for malpractice
  102 Cards
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• Contracts

  Contracts

  Sample Cards:

  contract death of offeror,

  mirror image rule common law applies,

  contract acceptance when received
  110 Cards
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• Commercial Paper

  Commercial Paper

  Sample Cards:

  without recourse endorsement,

  blank qualified and restrictive endor...,

  holder in due course hdc
  67 Cards
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• Corporate Taxation

  Corporate Taxation

  Sample Cards:

  corporate formation property is contr...,

  corporate formation liability assumed gt,

  corporate formation additional proper...
  130 Cards
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• Debtor Creditor Relationships

  Debtor-Creditor Relationships

  Sample Cards:

  statute of frauds debt of another,

  surety contractual defenses for fraud,

  discharge of cosurety
  27 Cards
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• Regulation Of Employment And Environment

  Regulation of Employment and Environment

  Sample Cards:

  title vii of the civil rights act of ...,

  title vii of the civil rights act of ...,

  title vii defenses for employers
  70 Cards
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• Federal Securities

  Federal Securities

  Sample Cards:

  general partnership interest not a se...,

  regulated by securities act of 1933,

  which is a security
  88 Cards
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• Other Tax Topics

  Other Tax Topics

  Sample Cards:

  unicap gross receipts limitation,

  a cash basis taxpayer should report g...,

  life insurance policy as an investment
  71 Cards
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• Individual Taxation

  Individual Taxation

  Sample Cards:

  investment interest limitation on ded...,

  alimony cash and certain expenses paid,

  child support and property settlement...
  140 Cards
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• Professional And Legal Responsibilities

  Professional and Legal Responsibilities

  Sample Cards:

  reasonable basis test,

  cpa licensing amp revoking authority,

  national ethics complaints aicpa
  74 Cards
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• Property

  Property

  Sample Cards:

  fixtures,

  fee simple,

  description of property deeds and leases
  62 Cards
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• Partnership Taxation

  Partnership Taxation

  Sample Cards:

  partner basis when services rendered,

  partnership termination,

  change in partnership liabilities cha...
  71 Cards
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• Sales

  Sales

  Sample Cards:

  letters of credit loc,

  bill of lading consignee,

  risk of loss
  45 Cards
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• Secured Transactions

  Secured Transactions

  Sample Cards:

  perfecting a security interest,

  under the secured transactions articl...,

  automatic perfection rule perfecting ...
  42 Cards
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• Transactions In Property

  Transactions in Property

  Sample Cards:

  stock split,

  stock gift and sold in between gain o...,

  asset sold between gain and loss basis
  74 Cards
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