This class was created by Brainscape user Holly Beimler. Visit their profile to learn more about the creator.
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Holly Beimler
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Decks in this class (20)
Balance Sheet
Contra accounts 1,
Adjunct accounts 2,
Gaap vs ifrs 3
4
cards
Income Statement
Multistep income statement 1,
Cost of goods manufactured 2,
Single step income statement 3
10
cards
IFCO, Inc other than IFCO, None, OE or OCI
Unearned revenue 1,
Cumulative effect of change from ...,
Unrealized loss on investment in ...
19
cards
Cash Flow Plus
Calc bonus as a of income before ...,
Statement changes in equity 2,
Statement of cash flow 3
46
cards
PP&E
Gaap vs ifrs 1,
Interest capitalization specific 2,
When are the two approaches for c...
3
cards
Ratios
Profit margin 1,
Working capital 2,
Quick ratio 3
19
cards
Investments
Held to maturity 1,
Trading 2,
Available for sale 3
20
cards
Inventory
What is included in inventory 1,
What is included in ending invent...,
Shipping terms 3
49
cards
Intangibles
Indefinite life intangibles 1,
Residual value 2,
Improvements 3
22
cards
Liabilities
Definite liabilities 1,
Contingent liabilities 2,
Current liabilities 3
50
cards
Equity
Rights of shareholders 1,
Redeemable preferred stock 2,
Treasury stock purchase 3
34
cards
Transaction Effect on OE and RE
Issue stock at par 1,
Issue stock par 2,
Purchase t stock cost method 3
24
cards
Revenue recognition
Four criteria 1,
When can rev be recognized prior ...,
Normal point of sale recognition 3
20
cards
Deferred Comp
Db accounting 1,
Actuarial pv 2,
Net periodic pension expense 3
17
cards
Delayed Recongition
Service cost affect on pbo plan a...,
Benefit payemtns affect on pbo pl...,
Funding contribution affect on pb...
7
cards
Stock Compensation
Expiration forfeiture 1,
Expiration forfeiture 2,
Expiration forfeiture 3
5
cards
Income Taxes
Interperiod tax allocation differ...,
Income tax expense 2,
Income statement 3
28
cards
Accounting Changes
Cumulative effect 1,
Prior period adjustment 2
2
cards
Asset Retirement
Annual asset accretion expense 1,
Environmental obligation 2
2
cards
Misc
10 k and 10 q filing deadlines 1,
10 k and 10 q filing deadlines 2,
10 k and 10 q filing deadlines 3
6
cards
More about
CPA FAR
- Class purpose General learning
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