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John Ternida
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Decks in this class (24)
Governmental Accounting
What are the three major types of...,
Which two accounting bases are us...,
What is a budget appropriation pg...
55
cards
Financial Reporting
What is the primary objective of ...,
What is the most authoritative se...,
What are the 2 levels of authorit...
81
cards
Leases
How is a capital lease recorded 1,
What footnote disclosures are req...,
What are the requirements for a c...
19
cards
Stockholders Equity
When common stock and preferred s...,
When is apic recorded on a stock ...,
To what extent is retained earnin...
70
cards
Statement of Cash Flows
What items are included in operat...,
What items are included in invest...,
What items are included in financ...
39
cards
Partnership Accounting
How are capital contributions wit...,
If no goodwill is recorded upon a...,
If goodwill is recorded upon admi...
6
cards
NFP Accounting
Which financial statements are re...,
What are the major classification...,
What are the major classification...
45
cards
Investments
How are available for sale securi...,
How are available for sale securi...,
How are unrealized g l for availa...
27
cards
Inventory
Which costs are inventoriable 1,
When does ownership of goods tran...,
When does ownership transfer when...
43
cards
IFRS
Which organization s standards ar...,
Where is the first place manageme...,
Which framework helps to develop ...
50
cards
Fixed Assets
How are research and development ...,
Which expenditures are included i...,
Which expenditures are included i...
62
cards
Financial Statements
Which personal financial statemen...,
How are assets and liabilities va...,
How are estimated taxes that woul...
15
cards
Derivatives Hedging Translation
How are derivatives recorded 1,
How are unrealized gains losses o...,
How are gains and losses on avail...
18
cards
Deferred Taxes
What is a temporary difference re...,
What is a deferred tax asset 2,
What is a deferred tax liability 3
32
cards
Current Assets & Liabilities
What is a current asset 1,
What is a current liability pg 12...,
How is the quick ratio calculated 3
38
cards
Consolidations
When is the fair value method use...,
When is the equity method used wh...,
When are companies required to fi...
32
cards
Bonds Debt Restructure
What is a serial bond 1,
What is a term bond 2,
What is a debenture bond 3
52
cards
Accounting Changes
How are changes in accounting pri...,
Would a change from completed con...,
Would a change from lifo to fifo ...
14
cards
Journal Entries
Journal entries under the equity ...,
Journal entries under the cost me...,
Changes in ownership pg 4 7 3
89
cards
Receivables
What does accounts receivable ari...,
What are two acceptable methods o...,
How do you generate cash from a r...
19
cards
Leases
What is a lease pg 11 1 1,
What is an operating lease pg 11 1 2,
How do you determine a if its a c...
20
cards
Pension & Postemplyment Benefits
What is a pension pg 14 1 1,
Assumptions that must be consider...,
How to do calculate pension expen...
18
cards
Misc
For interim statements what would...,
What is segment reporting pg 21 1 2,
What is the characteristics of an...
15
cards
Mnemonics
How to do calculate pension expen...,
What are the 3 broad categories o...,
For government what is the main o...
57
cards
More about
FAR
- Class purpose General learning
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