This class was created by Brainscape user Tim Sivacek. Visit their profile to learn more about the creator.
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Tim Sivacek
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Decks in this class (18)
1A Conceptual Framework
Qualitative characterstics 1,
Purpose 2,
Enhancing qualities 3
16
cards
1B Financial Statements For-Profit
Current ratio working capital rat...,
Quick ratio acid test ratio 2,
Debt to total asset 3
46
cards
1C Non-Profit Entities
Classes of net assets 1,
Nature of non profit expenses 2,
Function of non profit expenses 3
13
cards
1D Public Company
Form 10 q 1,
Form 10 k 2,
Form 8 k 3
23
cards
1E EE Benefit Plans
Asc 960 1,
Asc 962 2,
Financial statements of employee ...
8
cards
1F Special Frameworks
Cash basis financial statement ti...,
Tax basis financial statement tit...,
Modified cash basis financial sta...
12
cards
2A Cash and cash equivalents
What are cash equivalents 1,
Calculate cash and cash equivalen...,
Bank reconciliation bank balance 3
5
cards
2B Trade receivables
Direct write off method 1,
Allowance method 2,
Invoice is deemed uncollectible a...
19
cards
2C Inventory
Product costs capitalized to inve...,
Cost of goods sold calculation 2,
Cost of goods purchased calculati...
30
cards
2E Investments
Held to maturity debt securities 1,
Trading debit securities short te...,
Available for sale debt securitie...
35
cards
2D Property, Plant, Equipment
Costs included in fixed assets 1,
Costs included in land 2,
Lump sum purchases 3
31
cards
2F Intangible Assets
Finite definite intangible assets 1,
Indefinite intangible assets 2,
Examples of finite intangible ass...
16
cards
2G Payables and accrued wages
Various forms of payables 1,
Requirements for a payable 2,
Warranty liabilities je s 3
13
cards
2H Long-Term debt
Present value of 1 1,
Future value of 1 2,
Convert fv to pv 3
19
cards
2I Equity
0
cards
2J Revenue Recognition
0
cards
2K Compensation and Benefits
Accrual of vacation pay 1,
Payment of vacation pay 2,
Defined contribution plan 3
19
cards
2L Income Taxes
0
cards
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FAR
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