CPA REVIEW - BEC

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

Decks in this class (21)

SHORT TERM INVESTMENTS
What are short term investments 1,
What are the criteria for short t...,
What is the requirement for safet...
22  cards
ACCOUNTS RECEIVABLE MANAGEMENT
Tbs guide managing ar 1,
Determining customer creditworthi...,
General terms of credit 3
11  cards
PROFITABILITY RATIOS
Gross margin 1,
Operating profit margin 2,
Free cash flow 3
18  cards
ASSET UTILIZATION RATIOS
Receivable turnover 1,
Receivables collection period rcp 2,
Inventory turnover 3
7  cards
DEBT UTILIZATION RATIOS
Debt to total assets 1,
Debt to equity ratio 2,
Times interest earned ratio 3
3  cards
LIQUIDITY RATIOS
Working capital 1,
Current ratio 2,
Quick assets ratio 3
9  cards
MARKET RATIOS
Market capitalization 1,
Market book ratio 2,
Book value per share 3
7  cards
VARIOUS FORMULA
Price elasticity of demand 1,
Income elasticity of demand 2,
Cross elasticity of demand 3
46  cards
Risks
What is systematic risk 1,
What is unsystematic risk 2,
What does capm use to capture sys...
6  cards
BONDS
Bond types by interest payment 1,
Describe zero coupon rate bonds 2,
Describe floating rate bonds 3
13  cards
INVENTORY MANAGEMENT
Describe supply chain management 1,
What is economic order quantity 2,
What is materials requirements pl...
19  cards
CASH MANAGEMENT
What is zero balance account syst...,
Advantages of zero balance accoun...
2  cards
FINANCING DECISION MAKING
Define operating leverage 1,
Formula for dol 2,
What is financial leverage 3
9  cards
ROI
Roi formula 1
1  cards
INFORMATION TECHNOLOGY
Define information systems 1,
Process of information systems 2,
Types of it 3
148  cards
INFORMATION TECHNOLOGY 2
Bit 1,
Byte 2,
Field 3
68  cards
CHARACTERISTICS OF IT SYSTEMS
Types of networks 1,
Networks by geographical scope 2,
What is a network 3
99  cards
COBIT
Cobit 5 1,
Isaca 2,
5 cobit principles 3
4  cards
IT RISKS AND INTERNAL CONTROL
Five components of internal contr...,
Reliable system 2,
Aicpa trust services 3
62  cards
INPUT VALIDATION CONTROLS
Five components of internal contr...,
Field check 2,
Validity check 3
18  cards
DISASTER RECOVERY AND BUSINESS CONTINUITY
Requirements of a good plan 1,
Batch system 2,
Online databases and master file ...
20  cards

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CPA REVIEW - BEC

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