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

Decks in this class (21)

M8- Cash Flow Activities
Cash repayments of amounts borrow...,
Trading securities 2,
Htm 3
26  cards
M8- Earnings Per Share
1 what is the basic formula used ...,
2 name the potentially dilutive s...,
3 compare basic and diluted eps 3
31  cards
M8- Cash Flow Statement
What is the preferred method of c...,
What is the direct method 2,
Direct method what items are not ...
24  cards
M8- Not for Profit
1 when are contribution revenues ...,
2 how are restricted revenues rec...,
3 how are revenues measured 3
14  cards
M4- investments
Describe the financial instrument...,
On the balance sheet debt securit...,
How are unrealized gains and loss...
14  cards
M4- Consolidations
Equity method 1,
Equity method 2,
Basic consolidation concepts 3
24  cards
M4- Intangibles- Goodwill
What are the impairment indicators 1,
Can impaired assets that recover ...,
What is the two steps 3
9  cards
M4- Intangibles- patents and goodwill
What type of costs are amortized ...,
Software prior to technology feas...,
After feasibility but prior to pr...
8  cards
Gov Accounting- Government Funds
Primary objective 1,
What is the authoritative guidanc...,
What is the non authoritative gui...
32  cards
Gov Accounting- Proprietary Funds
What are the key aspects of propr...,
When is revenue recognized for pr...,
What are the fund financial state...
6  cards
Gov Accounting- Fiduciary Fund
What are the key characteristics ...,
What are the fiduciary fund finan...,
What are the four accounts under ...
7  cards
Gov Accounting- Financial Statements
What are the required pieces of t...,
What must be included with the go...,
How are government wide financial...
14  cards
Becker Gov Flash Cards
What are three accounting themes ...,
What are the fund accounting prin...,
What are the fund accounting prin...
76  cards
Conceptual Framework and Standard Setting
What is the purpose of financial ...,
What are the qualitative characte...,
What are the three elements of re...
27  cards
Statement of Comprehensive Income
Define comprehensive income 1,
Identify five items in other comp...,
What are the two formats that are...
4  cards
Notes to financials, Discontinued Ops, Going concern
Identify the contents of the summ...,
What are the us gaap disclosure r...,
Under what circumstances is an en...
8  cards
Test 3- Incorrect Questions
What must be present to require t...,
How do you calculate the total pr...,
Is market research related to a m...
46  cards
Derivatives and Foreign Exchange
How are gains and losses on finan...,
Define derivative instrument 2,
Define underlying and notional am...
19  cards
Friday- Simulations
For a reportable segment test wha...,
What is the reporting sufficiency...,
What happens if reprotable segmen...
3  cards
Practice Exam 1
What the is the rule to remember ...,
When a person with a specialized ...,
The financial statements of gover...
17  cards
PBO Formulas
Ending project benefit obligation...,
Ending fv of plan assets 2,
Net periodic pension cost compone...
9  cards

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FAR

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