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Ali Vwich
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Decks in this class (26)
Principles
From accrual to cash,
From cash to accrual,
Relevance
25
cards
Financial Statements
Income statement selling expenses,
Income statement general and admi...,
Components of comprehensive income
19
cards
Consolidations
Consolidation at acquisition,
Decomposition tool for acquisition,
Eliminating entry when p owns 100...
15
cards
Public Company Reporting Topics
Filing deadline for 10k,
Filing deadline for 10q,
Report for significant events
12
cards
Cash & A/R
Cash equivalents,
Not cash,
Fob shipping freight charges
32
cards
Inventory
Periodic inventory weighted average,
Note about moving average inventory,
Perpetual vs periodic lifo
21
cards
Property, Plant, & Equipment
When does depreciation start for ...,
How do you value an asset when it...,
Costs included in land
31
cards
Equity Investments
Brokerage fees for equity investment,
What value to you record equity s...,
Costs associated with determining...
14
cards
Intangible Assets - Goodwill & Other
When depreciating or amortizing d...,
R d expense for current projects ...,
Software costs revenue method
4
cards
Liabilities
Estimated warranty liability,
Warranty expense,
Recognized contingent litigation ...
6
cards
Financial Liabilities & Long Term Debt
Liquidation with notes,
Trying to figure out if interest ...,
Debt amortization schedule
14
cards
Owner's Equity
Assume 2 000 shares of 3 par comm...,
Assume 2 000 shares of 3 par comm...,
Firm issues 2 000 shares of 2 par...
27
cards
Employee/Retiree Benefits
Defined contribution plan,
Vesting definition,
Employee benefits effect 2 financ...
20
cards
Stock Options
Stock purchase plan,
Stock option plan,
Stock purchase plan noncompensato...
10
cards
Revenue Recognition
5 steps of revenue recognition,
O hara corp sold goods for 5 000 ...,
Contract liabilitygator company e...
10
cards
Accounting Changes & Error Corrections
Change in accounting estimate,
Change in accounting principle,
Error corrections
6
cards
Business Combinations
Legal merger consolidations journ...,
Legal acquisition journal entry,
How to account for costs related ...
17
cards
Financial Instruments
Types of hedges carried out using...,
Financial instrument assets,
Financial instrument liabilities
28
cards
Leases
Short term lease journal entries,
How lessee initially recognizes a...,
How lessee records initial payment
22
cards
Income Tax
Objectives of income tax accounting,
Current tax asset or liability,
Deferred tax asset or liability
22
cards
Foreign Currency
Direct indirect exchange,
Spot rate,
Forward rate
17
cards
Not for Profit
4 types of non profit organizations,
Nongovernmental not for profit ac...,
Required financial statements for...
15
cards
Healthcare & College
Patient revenues,
Contractual adjustment j e,
Hospital financial statements
6
cards
Governmental Accounting 1
Primary user groups of external f...,
What is included in general purpo...,
Involuntary resource provider
50
cards
Governmental Accounting 2
Deferred inflows outflows,
Deferred inflows outflows for gov...,
Deferred inflows outflows for pro...
50
cards
CRAM NOTES
When you have a loss or gain on e...,
Goodwill method partnership,
Governmental statement of cashflows
3
cards
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CPA - Financial Reporting
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