This class was created by Brainscape user Frank Smith. Visit their profile to learn more about the creator.
By:
Frank Smith
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Decks in this class (26)
Bonds
What is a serial bond,
What is a term bond,
What is a debenture bond
40
cards
Current Assets & Liabilities, Ratios
What is a current asset,
What is a current liability,
How is the quick ratio calculated
9
cards
Derivatives/Hedging/Currency
How are derivatives recorded,
How are unrealized gains losses o...,
How are gains and losses on avail...
35
cards
U.S. GAAP Concepts & Framework
What is the primary objective of ...,
What are the underlying assumptio...,
What are the basic accounting pri...
75
cards
Property, Plant, & Equipment
What expenditures are included in...,
How are research and development ...,
Which expenditures are included i...
49
cards
Inventory
What are the two main issues in a...,
Which costs are inventoriable,
When does ownership of goods tran...
58
cards
Investments
How are trading securities recorded,
How are available for sale securi...,
How are held to maturity securiti...
11
cards
Leases
What is the difference between a ...,
How is a capital lease recorded,
What footnote disclosures are req...
66
cards
Personal Financial Statements
Personal financial statements,
Personal financial statements,
Personal financial statements
15
cards
Owners' Equity
When are dividends in arrears rec...,
When are dividends in arrears inc...,
What interest rate is used to dis...
111
cards
Liabilities
What makes a liability to be defi...,
What are examples of accrued payr...,
What are the equations to determi...
57
cards
Cash & Receivables
What are some examples of current...,
What are exclusions from current ...,
What is the reason for periodic b...
38
cards
Intangibles, R&D, Software, and Other Assets
What is peculiar about recording ...,
How is a franchise recorded,
What is a leasehold
31
cards
Postemployment Benefits
What is the first fundamental asp...,
What is the second fundamental as...,
What is the third fundamental asp...
52
cards
Revenue & Expense Recognition
What are the two main factors in ...,
What are different reasons for im...,
What is the difference between ac...
64
cards
Reporting the Results of Operation
What three things are accounting ...,
What is restatement,
What is another term for retrospe...
82
cards
Reporting: Special Areas
What are subsequent events,
To what subsequent events does ga...,
What must be the case for stateme...
84
cards
Accounting for Income Taxes
What are the two main objectives ...,
What is the first basic principle...,
What is the second basic principl...
71
cards
Statement of Cash Flows
What info does a statement of cas...,
Besides cash what else does a scf...,
For investments which are classif...
32
cards
Consolidated Financial Statements
What are three different ways to ...,
Besides voting stock what else is...,
Under the cost method how is the ...
103
cards
Financial Statement Analysis
What is solvency,
What is working capital,
What is the current ratio
55
cards
IFRS
What are the first three measures...,
What are the second three measure...,
What did the ifrs foundation used...
116
cards
SEC Reporting
What are some of the less obvious...,
What does the sec do regarding pr...,
What does the sec do regarding te...
50
cards
Government Funds & Transactions
How many types of funds may a gov...,
What are the three main types of ...,
What are the different kinds of g...
99
cards
Governmental Financial Reporting
Who is responsible for establishi...,
What is the hierarchy of gaap for...,
What is interperiod equity
111
cards
Nonprofit Accounting
Are nonprofit organizations requi...,
What are contributions,
What are pledges
112
cards
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FAR
- Class purpose General learning
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