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CPA Exam

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

By: Jeannette Rodríguez
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Decks in this class (19)

Accounting Changes
How are changes in accounting pri...,
Would a change from completed con...,
Would a change from lifo to fifo ...
10  cards
Financial Statements
Which personal financial statemen...,
How is life insurance presented o...,
Personal financial statements how...
15  cards
Fixed Asset
Fixed assets which expenditures a...,
Fixed assets how are research and...,
Fixed assets which expenditures a...
15  cards
Governmental Accounting
Governmental accounting which two...,
Governmental accounting what are ...,
Governmental accounting what is a...
29  cards
IFRS
Ifrs where is the first place man...,
Ifrs which organization s standar...,
Ifrs which framework helps to dev...
44  cards
Inventory
Inventory when does ownership of ...,
Inventory which costs are invento...,
Inventory when does ownership tra...
23  cards
Investments
Investments how are available for...,
Investments how are available for...,
Investments how are unrealized g ...
7  cards
Leases
What footnote disclosures are req...,
Leases how is a capital lease rec...,
Leases what are the requirements ...
10  cards
Not For Profit
What are the major classification...,
Which financial statements are re...,
What are the major classification...
21  cards
Partnership
If no goodwill is recorded upon a...,
Partnership accounting how are ca...,
If goodwill is recorded upon admi...
4  cards
Cash Flow
Statement of cash flows what item...,
Statement of cash flows what item...,
Statement of cash flows what item...
5  cards
Stokholders Equity
Stockholder s equity when is apic...,
Stockholder s equity when common ...,
Stockholder s equity to what exte...
25  cards
Bonds & Debt Restructuring
What is a serial bond,
What is a term bond,
What is a debenture bond
23  cards
Consolidations
When is the fair value method use...,
When is the equity method used wh...,
When are companies required to fi...
7  cards
Current Assets & Liabilities
What is a current asset,
What is a current liability,
How is the quick ratio calculated
11  cards
Deferred Taxes
What is a temporary difference re...,
What is a deferred tax asset,
What is a deferred tax liability
8  cards
Derivatives Hedging
How are derivatives recorded,
How are unrealized gains losses o...,
How are gains and losses on avail...
12  cards
Financial Reporting
What is the primary objective of ...,
What is the most authoritative se...,
What are the 2 levels of authorit...
56  cards
Ninja
0  cards

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CPA Exam

  • Class purpose General learning

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