CPA - FAR- Carlson

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

By: Shanice Carlson
Start Studying

Decks in this class (21)

SEC REPORTING REQUIREMENTS
Form 10 k 1,
10 k large accelerated filiers 2,
10 k accelerated fillers 3
21  cards
Notes to Financial Statements
Summary of significant accounting...,
Summary of significant accounting...,
Examples of items included in the...
3  cards
Subsequent Events
Subsequent event 1,
Recognized subsequent event 2,
Recognized subsequent events sett...
5  cards
CECL METHOD
What does cecl stand for and what...,
Journal entry for initial cecl es...,
Journal entry when cecl estimate ...
9  cards
Trade Receivables: Accounts Receivables
What is pledging a receivable 1,
What is factoring a r 2,
Who is the buyer when you factor ...
16  cards
Balance Sheet, Income Statement, and Comprehensive Income
Balance sheet 1,
Discontinued operations must repr...,
Multi step income statement 3
10  cards
Inventory
What is retail inventory held for...,
Items included in ending inventory 2,
Fob shipping point 3
77  cards
EPS (Earnings Per Share)
Simple capital structure 1,
Basic eps calculation 2,
Blank 3
3  cards
Stockholders Equity
Stockholders equity equation 1,
Components of stockholders equity 2,
Common shareholders equity 3
12  cards
Revenue Recognition
Five step approach i s t a r 1,
Pass key for lt construction proj...
2  cards
Adjusting JEs
Adjusting jes never invoice the w...,
All adjusting entries will impact...
2  cards
Fixed Assets
What does fixed assets include 1,
Fixed assets are generally accoun...,
What does historical cost include 3
86  cards
Impairment of Fixed Assets & Patents
When is the carrying amount not r...,
When carrying amounts are not rec...,
Testing for impairment intangible...
6  cards
Intangible Assets - Indefinite Life vs. Finite Life
Patents can be either 1,
Patents that are acquired rather ...,
Internally developed patent cost 3
14  cards
Purchased Software & Computing Arrangements
Purchased software recorded on th...,
Cloud computing arrangements 2,
Purchased software cloud computin...
4  cards
Franchisee Accounting
How are franchise costs recorded 1,
What type of life does a franchis...,
Initital franchise fees 3
8  cards
Start-Up Costs
Start up costs 1,
Not start up costs associated with 2,
Pass key for start up costs 3
3  cards
Cash & Cash Equivalents /Bank Reconciliation
Cash cash equivalents are 1,
Cash cash equivalents have what t...,
Bond sinking fund or compensating...
11  cards
Notes Receivables
Notes receivables are 1,
The written promise of a notes re...,
What is discounting 3
18  cards
Payroll
Employer payroll expense 1
1  cards
Time Value of Money
0  cards

More about
CPA - FAR- Carlson

  • Class purpose General learning

Learn faster with Brainscape on your web, iPhone, or Android device. Study Shanice Carlson's CPA - FAR- Carlson 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?

Find Flashcards
Make Flashcards
Brainscape helps you reach your goals faster, through stronger study habits.
© 2025 Bold Learning Solutions. Terms and Conditions