This class was created by Brainscape user Michele Bragg. Visit their profile to learn more about the creator.
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Michele Bragg
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Decks in this class (17)
Module 1
Avoidable interest 1,
Avoidable interest calculations 2,
Value of asset replacement is not...
81
cards
Government
3 fund categories 1,
Government 5 funds 2,
Government funds traits 3
21
cards
Non-profit
Statement of activities 1,
Functional expenses divides expen...,
Financial reporting objective 3
16
cards
Bonds
Bond indenture agreement contains 1,
Sinking fund 2,
Market rate 3
21
cards
A/R
Accounts receivable 1,
Sales discounts what to record at...,
If the buyer takes the discount w...
22
cards
Inventory
Periodic and perpetual inventory 1,
Periodic inventory debit what 2,
End of period periodic counting y...
36
cards
Business combinations
3 types of combinations 1,
Legal merger 2,
Legal consolidation 3
12
cards
Revenue Recognition
5 steps to revenue recognition 1,
Contract approval can be 2,
Construction in progress 3
6
cards
Stocks
Stocks common stock 1,
Issued authorized outstanding 2,
Treasury stock 3
16
cards
Relevant Dates - Facts
1934 sec 1,
1939 1959 cap committee on accoun...,
1959 1973 apb accounting principl...
13
cards
SFAC Guidelines
Sfac 8 1,
Sfac 4 2,
Sfac 5 clue 5 statements 3
4
cards
Misc
Formula percentage increase 1,
Calculating weighted average 2,
Calculating cost of goods sold 3
5
cards
Module 2
Subsequent event evaluation 1,
Fair value 2,
Fair value hierarchy 3
41
cards
Ratios
Ratios liquidity 1,
Ratio current ratio aka working c...,
Ratio analysis allows for compari...
31
cards
M3
Cash equivalents mature in 1,
A r is presented on the balance s...,
The preferred method for recordin...
38
cards
M4
3 classifications of debt securit...,
Reporting debt securities 2,
Equity securities 3
5
cards
M5
Current liability term 1,
Expenses incurred that have not b...,
Liabilities 3
30
cards
More about
FAR
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