Brainscape's Knowledge GenomeTM


Top Flashcards (Certified)
All Flashcards

Uniform CPA Exam

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

By: Kendall Wilson
Start Studying

Decks in this class (11)

Lecture 1: Conceptual Framework and IFRS
Why is it important to know which...,
Physical capital maintenance 2,
Financial capital maintenance 3
17  cards
Lecture 2: Cash and Cash Equivalents & Balance Sheet
Current asset or liability 1,
Cash equivalent 2,
Items excluded from cash 3
5  cards
Lecture 3: Cost and Equity Method
Equity method asc 323 is used when 1,
Factors to consider whether or no...,
Under the equity method the inves...
23  cards
Lecture 4: Marketable Securities
Marketable securities 1,
Trading securities held for tradi...,
Available for sale securities afs 3
30  cards
Lecture 5: Financial Instruments & Derivatives
Financial instruments include cod 1,
Why companies acquire derivatives...,
Investments 3
32  cards
Lecture 6: Foreign Operations
An entity can be involved in fore...,
Under foreign currency transactio...,
Spot rate 3
34  cards
Lecture 7: Inventory
What is included in the cost of i...,
When goods are in transit fob shi...,
When goods are in transit fob des...
28  cards
Lecture 9: Intangibles
Intangible assets asc 350 1,
Intangibles 3 basic forms 2,
Intangible form knowledge 3
35  cards
Lecture 8: PPE (Fixed Assets ASC 360)
Ppe 1,
Ppe acquisition costs 2,
Land costs 3
44  cards
Lecture 11: Bonds
Term bond 1,
Serial bond 2,
Debenture bond 3
35  cards
Lecture 10: Receivables
Accounts receivable 1,
Valuation of receivables 2,
Uncollectible ar 3
40  cards

More about
Uniform CPA Exam

  • Class purpose General learning

Learn faster with Brainscape on your web, iPhone, or Android device. Study Kendall Wilson's Uniform CPA Exam flashcards now!

How studying works.

Brainscape's adaptive web mobile flashcards system will drill you on your weaknesses, using a pattern guaranteed to help you learn more in less time.

Learn more about spaced repetition

Add your own flashcards.

Either request "Edit" access from the author, or make a copy of the class to edit as your own. And you can always create a totally new class of your own too!

What's Brainscape anyway?

Brainscape is a digital flashcards platform where you can find, create, share, and study any subject on the planet.

We use an adaptive study algorithm that is proven to help you learn faster and remember longer....

Looking for something else?

CPA Exam
  • 53 decks
  • 1329 flashcards
  • 58 learners
Decks: Aud Audit Reports, Aud Audit Sampling, Aud Engagement Planning, And more!
CPA AUD Flashcards
  • 62 decks
  • 14483 flashcards
  • 109 learners
Decks: Class Questions, Mcqs Review, Aud 1 Audit Standards Engagement Plannin, And more!
.DENTAL BOARD EXAM REVIEWER
  • 38 decks
  • 5295 flashcards
  • 1768 learners
Decks: 1 Cellular Anatomy, 2 Cellular Division, 3 Cellular Transport, And more!
Find Flashcards
Make Flashcards
Brainscape helps you reach your goals faster, through stronger study habits.
© 2025 Bold Learning Solutions. Terms and Conditions