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CPA - REG

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

By: Gabe Celeste
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Decks in this class (17)

Agency
Creation of apparent authority,
Agent authority as business manager,
Unincorporated corp no capacity
47  cards
Bankruptcy
Ch 7 voluntary petition,
Ch 7 involuntary requirement,
Debtor s rights
65  cards
Business Structure
Subchapter s corporation,
Llc members have management rights,
Cpa s liability for malpractice
102  cards
Contracts
Contract death of offeror,
Mirror image rule common law applies,
Contract acceptance when received
110  cards
Commercial Paper
Without recourse endorsement,
Blank qualified and restrictive e...,
Holder in due course hdc
67  cards
Corporate Taxation
Corporate formation property is c...,
Corporate formation liability ass...,
Corporate formation additional pr...
130  cards
Debtor-Creditor Relationships
Statute of frauds debt of another,
Surety contractual defenses for f...,
Discharge of cosurety
27  cards
Regulation of Employment and Environment
Title vii of the civil rights act...,
Title vii of the civil rights act...,
Title vii defenses for employers
70  cards
Federal Securities
General partnership interest not ...,
Regulated by securities act of 1933,
Which is a security
88  cards
Other Tax Topics
Unicap gross receipts limitation,
A cash basis taxpayer should repo...,
Life insurance policy as an inves...
71  cards
Individual Taxation
Investment interest limitation on...,
Alimony cash and certain expenses...,
Child support and property settle...
140  cards
Professional and Legal Responsibilities
Reasonable basis test,
Cpa licensing revoking authority,
National ethics complaints aicpa
74  cards
Property
Fixtures,
Fee simple,
Description of property deeds and...
62  cards
Partnership Taxation
Partner basis when services rendered,
Partnership termination,
Change in partnership liabilities...
71  cards
Sales
Letters of credit loc,
Bill of lading consignee,
Risk of loss
45  cards
Secured Transactions
Perfecting a security interest,
Under the secured transactions ar...,
Automatic perfection rule perfect...
42  cards
Transactions in Property
Stock split,
Stock gift and sold in between ga...,
Asset sold between gain and loss ...
74  cards

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CPA - REG

  • Class purpose General learning

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