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 what35 CardsPreview Flashcards -
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 CardsPreview Flashcards -
F4 Notecards
F4 Notecards
Sample Cards:working capital definition,examples of current assets,examples of current liabilities38 CardsPreview Flashcards -
F4 Notecards Deck 2
F4 Notecards- Deck #2
Sample Cards:periodic versus perpetual inventory m...,lifo periodic method calculation,cogs calculation6 CardsPreview Flashcards -
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 CardsPreview Flashcards -
F4 Notecards Deck 4
F4 Notecards- Deck #4
Sample Cards:what are depreciable assets,what is physical depreciation,what is functional depreciation21 CardsPreview Flashcards -
F5 Notecards General
F5 Notecards (General)
Sample Cards:6 present value concepts,annuity definition,2 examples of annuities15 CardsPreview Flashcards -
F5 Operating Leases
F5: Operating Leases
Sample Cards:lessee accounting lease rent expense,lessee accounting lease bonus definition,lessee accounting leasehold improvements15 CardsPreview Flashcards -
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 CardsPreview Flashcards -
F5 Common Bonds Payable Definitions
F5: Common Bonds Payable Definitions
Sample Cards:bond indenture,face par value,stated nominal or coupon interest rate27 CardsPreview Flashcards -
F6 Pension Plans
F6: Pension Plans
Sample Cards:pension accounting is based on what type,what causes accounting problems with ...,contributory vs noncontributory40 CardsPreview Flashcards -
F6 Notecards General
F6: Notecards (General)
Sample Cards:cost of retiree health and other post...,apbo,epbo12 CardsPreview Flashcards -
F6 Income Taxes
F6: Income Taxes
Sample Cards:accounting for income taxes involves ...,intraperiod tax allocation,objective of interperiod tax allocation20 CardsPreview Flashcards -
F7 Stockholder S Equity
F7: Stockholder's Equity
Sample Cards:capital stock is,facts about common stock,book value per common share calculation37 CardsPreview Flashcards -
F7 Eps
F7: EPS
Sample Cards:for us gaap amp ifrs who is required ...,simple capital structure,what a simple capital structure entit...19 CardsPreview Flashcards -
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 flows39 CardsPreview Flashcards -
F7 Appendix Items
F7: Appendix Items
Sample Cards:liquidity ratios definition,activity ratios definition,profitability ratios definition28 CardsPreview Flashcards -
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 CardsPreview Flashcards -
F8 Modified Accrual Accounting
F8: Modified Accrual Accounting
Sample Cards:graspp means what,major difference between governmental...,bae33 CardsPreview Flashcards -
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 CardsPreview Flashcards -
F8 Governmental Funds
F8: Governmental Funds
Sample Cards:g in graspp stands for what,purpose of the general fund,examples of general fund activities39 CardsPreview Flashcards -
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 se22 CardsPreview Flashcards -
F8 Fiduciary Funds
F8: Fiduciary Funds
Sample Cards:fiduciary funds aka,papi stands for,what one statement is not required fo...18 CardsPreview Flashcards -
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 CardsPreview Flashcards -
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 CardsPreview Flashcards -
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 qualification22 CardsPreview Flashcards -
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 statements36 CardsPreview Flashcards -
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 what40 CardsPreview Flashcards -
F10 Fair Value Measurement
F10: Fair Value Measurement
Sample Cards:fair value definition,fair value aka,fair value is a _______ based measure...22 CardsPreview Flashcards -
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 what31 CardsPreview Flashcards -
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 CardsPreview Flashcards -
F10 Asset Retirement Obligations
F10: Asset Retirement Obligations
Sample Cards:what is an aro,arc,accretion expense definition4 CardsPreview Flashcards -
F10 Troubled Debt Restructurings
F10: Troubled Debt Restructurings
Sample Cards:troubled debt restructuring definition,examples of concessions made,troubled debt restructurings are ofte...10 CardsPreview Flashcards -
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 definition9 CardsPreview Flashcards
Popular Related Classes Brainscape Certified - ( See All )
CPA
50 Decks -
1,262 Cards -
98,701 Learners
Packs: Ninja AUD Flashcards, Ninja FAR Flashcards, Ninja BEC Flashcards, And more!
AP European History
19 Decks -
661 Cards -
2,570 Learners
Decks: The Late Middle Ages, The Renaissance, The Age Of Exploration, And more!
My FAR study cards
6 Decks -
83 Cards -
1 Learners
Decks: Fasb And Standard Setting, Accrual Accounting, Financial Statements, And more!