FAR- My Notecards Flashcards

Decks in this Class (34):

• F3 Notecards

  F3 NoteCards

  Sample Cards:

  held to maturity securities reported ...,

  available for sale securities reporte...,

  trading securities reported at what
  35 Cards
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• F3 Notecards Deck 2

  F3 NoteCards- Deck #2

  Sample Cards:

  acquisition method record acquisition at,

  direct costs associated with an acqui...,

  stock registration and issuance costs...
  13 Cards
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• F4 Notecards

  F4 Notecards

  Sample Cards:

  working capital definition,

  examples of current assets,

  examples of current liabilities
  38 Cards
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• F4 Notecards Deck 2

  F4 Notecards- Deck #2

  Sample Cards:

  periodic versus perpetual inventory m...,

  lifo periodic method calculation,

  cogs calculation
  6 Cards
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• F4 Notecards Deck 3

  F4 Notecards- Deck #3

  Sample Cards:

  3 characteristics of fixed assets,

  4 classifications of fixed assets,

  what financial statement are fixed as...
  24 Cards
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• F4 Notecards Deck 4

  F4 Notecards- Deck #4

  Sample Cards:

  what are depreciable assets,

  what is physical depreciation,

  what is functional depreciation
  21 Cards
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• F5 Notecards General

  F5 Notecards (General)

  Sample Cards:

  6 present value concepts,

  annuity definition,

  2 examples of annuities
  15 Cards
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• F5 Operating Leases

  F5: Operating Leases

  Sample Cards:

  lessee accounting lease rent expense,

  lessee accounting lease bonus definition,

  lessee accounting leasehold improvements
  15 Cards
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• F5 Capital Finance Leases

  F5: Capital/Finance Leases

  Sample Cards:

  lessee capital lease criteria gaap,

  lessee finance criteria ifrs,

  lessor sales type direct financing ty...
  21 Cards
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• F5 Common Bonds Payable Definitions

  F5: Common Bonds Payable Definitions

  Sample Cards:

  bond indenture,

  face par value,

  stated nominal or coupon interest rate
  27 Cards
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• F6 Pension Plans

  F6: Pension Plans

  Sample Cards:

  pension accounting is based on what type,

  what causes accounting problems with ...,

  contributory vs noncontributory
  40 Cards
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• F6 Notecards General

  F6: Notecards (General)

  Sample Cards:

  cost of retiree health and other post...,

  apbo,

  epbo
  12 Cards
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• F6 Income Taxes

  F6: Income Taxes

  Sample Cards:

  accounting for income taxes involves ...,

  intraperiod tax allocation,

  objective of interperiod tax allocation
  20 Cards
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• F7 Stockholder S Equity

  F7: Stockholder's Equity

  Sample Cards:

  capital stock is,

  facts about common stock,

  book value per common share calculation
  37 Cards
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• F7 Eps

  F7: EPS

  Sample Cards:

  for us gaap amp ifrs who is required ...,

  simple capital structure,

  what a simple capital structure entit...
  19 Cards
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• F7 Statement Of Cash Flows

  F7: Statement of Cash Flows

  Sample Cards:

  purpose of the statement of cash flows,

  3 types of cash flows on the statement,

  operating cash flows
  39 Cards
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• F7 Appendix Items

  F7: Appendix Items

  Sample Cards:

  liquidity ratios definition,

  activity ratios definition,

  profitability ratios definition
  28 Cards
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• F8 Governmental Accounting Overview

  F8: Governmental Accounting Overview

  Sample Cards:

  what are two items lead to the use of...,

  the purpose of separate fund financia...,

  2 objectives for governmental and non...
  35 Cards
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• F8 Modified Accrual Accounting

  F8: Modified Accrual Accounting

  Sample Cards:

  graspp means what,

  major difference between governmental...,

  bae
  33 Cards
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• F8 Deferred Outflows Amp Inflows Of Resou

  F8: Deferred Outflows & Inflows of Resources

  Sample Cards:

  if not an asset or liability then how do,

  deferred outflow definition,

  deferred outflows have a ______ effec...
  22 Cards
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• F8 Governmental Funds

  F8: Governmental Funds

  Sample Cards:

  g in graspp stands for what,

  purpose of the general fund,

  examples of general fund activities
  39 Cards
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• F8 Proprietary Funds

  F8: Proprietary Funds

  Sample Cards:

  what is the acronym used for proprietary,

  what type of accrual do proprietary f...,

  what does the s stand for in se
  22 Cards
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• F8 Fiduciary Funds

  F8: Fiduciary Funds

  Sample Cards:

  fiduciary funds aka,

  papi stands for,

  what one statement is not required fo...
  18 Cards
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• F9 Governmental Accounting Part B

  F9: Governmental Accounting (Part B)

  Sample Cards:

  gasb 34 requires the presentation of ...,

  basic financial statements definition,

  other required supplementary info inc...
  29 Cards
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• F9 Governmental Accounting Part B Continu

  F9: Governmental Accounting (Part B) Continued

  Sample Cards:

  what 4 things should be included in t...,

  types of things in the description of...,

  what 2 statements are included in the...
  22 Cards
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• F9 Governmental Accounting Part B Continu

  F9: Governmental Accounting (Part B) Continued Deck #3

  Sample Cards:

  financial fund statements gasb 34 emp...,

  major funds are defined as,

  10 test for major fund qualification
  22 Cards
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• F9 Not For Profit Organizations

  F9: Not-For-Profit Organizations

  Sample Cards:

  nfp uses ____ not gasb,

  nfp are divided into 4 separate categ...,

  who are some users of nfp statements
  36 Cards
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• F9 Not For Profit Organizations Continued

  F9: Not-For-Profit Organizations Continued Deck #2

  Sample Cards:

  resource inflows for nfps are classified,

  revenues represent what,

  other support represent what
  40 Cards
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• F10 Fair Value Measurement

  F10: Fair Value Measurement

  Sample Cards:

  fair value definition,

  fair value aka,

  fair value is a _______ based measure...
  22 Cards
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• F10 Partnerships

  F10: Partnerships

  Sample Cards:

  a new partner may be admitted what tw...,

  what journal entries are required whe...,

  contribution assets are reported at what
  31 Cards
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• F10 Variable Interest Entities

  F10: Variable Interest Entities

  Sample Cards:

  what is a vie,

  who is the primary beneficiary,

  what power does the primary beneficia...
  7 Cards
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• F10 Asset Retirement Obligations

  F10: Asset Retirement Obligations

  Sample Cards:

  what is an aro,

  arc,

  accretion expense definition
  4 Cards
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• F10 Troubled Debt Restructurings

  F10: Troubled Debt Restructurings

  Sample Cards:

  troubled debt restructuring definition,

  examples of concessions made,

  troubled debt restructurings are ofte...
  10 Cards
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• F10 Other Liabilities And Debt Covenants

  F10: Other Liabilities and Debt Covenants

  Sample Cards:

  current liabilities are valued at ___...,

  a purchase of goods services on accou...,

  gross method definition
  9 Cards
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