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Tyler Truman
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Decks in this class (19)
CPA FAR Section 1 Conceptual Framework
Financial capital is applied to 1,
Sfac 4 provides 2,
Declines in inventory not expecte...
42
cards
CPA FAR Section 4 State & Local Gov.
Government wide financial stateme...,
Accumulated depreciation is not r...,
Providing good services on a cost...
12
cards
Conceptual Framework
Fundamental characteristics of ac...,
Qualitative characteristics of fa...,
Qualitative characteristics of re...
18
cards
Week 2
3 sections of income statement in...,
What 2 expenses are apart of oper...,
Gross profit formula 3
15
cards
Balance Sheet
Current assets cript 1,
Current liabilities suaaa 2,
Assets are 3
11
cards
Comprehensive Incom
Comp income is presented 1,
Comprehensive income includes ___...,
_____ isn t deducted from comp in...
4
cards
Income Statement
Formula for impairment losses 1,
Discontinue ops is made up of 2,
Where do you describe discontinue...
15
cards
Statement Of Cash Flows
Loan interest cash dividends rece...,
Equity financing activities inclu...,
Investing lip 3
49
cards
Consolidated Financial Statement
What percent of control 1,
Eag is 2,
Lin is 3
28
cards
Notes FS
When there is period of inflation...,
When there is period of inflation...,
When there is period of inflation...
14
cards
Non Profit Overview
Conditional pledges 1,
Restricted contributions uncondit...,
Unrestricted contributions 3
68
cards
Public Company Reporting
Which item does the per share amo...,
Basic eps 2,
2 determinations in weighted aver...
33
cards
State & Local
Enterprise fund fixed assets 1,
Capital projects fund accounts for 2,
General fixed assets 3
20
cards
State & Local Pt 2
Proceed from bonds to fund new ci...,
Revenue bonds to expand waste wat...,
Computer purchased for office 3
17
cards
Special Purpose
Accrual to cash what can you add ...,
Accrual to cash what do you deduct 2,
Cash payment to accrual expense 3
14
cards
Fs Ratio & Metrics
Profabality ratio asses a compani...,
Liquidity ratio added a companies...,
Increases in numerator 3
52
cards
Cash Equivalents
Two characteristics of cash equiv...,
Examples of cash equivalents 2,
Excluded from unrestricted is res...
9
cards
Recievables & Allowances
What is required for the direct w...,
In direct write off credit loss e...,
Direct write off doesn t use 3
25
cards
Inventory
Beginning inventory net purchases 1,
Cogs formula 2,
Periodic inventory system 3
15
cards
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CPA Far
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