FAR CPA Flashcards Mar 2024

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

Decks in this class (24)

Payables and Accrued Liabilities
How do you calculate the differen...,
What is the t account for liability,
How do you record cash dividends
9  cards
Equity
What is the journal entry for lar...,
What is the journal entry for sma...,
What is the formula for allocatio...
8  cards
Debt (Financial Liabilities): Notes and Bonds Payable
Write out journal entry to record...,
How to calculate bond interest ex...,
How to calculate effective intere...
9  cards
Trade Receivables
Write out the t account for allow...,
Write of journal entry for collec...,
What is the average accounts rece...
3  cards
Public Company Reporting Topics
Write of how to solve diluted ear...,
Write out the formula for diluted...,
What method is used to covert dil...
6  cards
Revenue Recognition
Write how to write discount in a ...,
What is the journal entry to reco...,
What are the steps for profit lon...
7  cards
Lessee Accounting
What are the steps to calculate f...,
What is the finance lease criteria,
What are the operating lease comp...
7  cards
Subsequent Events
0  cards
Accounting for Income Taxes
What is deferred tax asset and de...,
What is the impact of deferred ta...,
What is the calculation of taxabl...
8  cards
General Purpose Financial Reporting: For Proft Business Entities
What are steps for afs debt secur...,
How to solve for a forward contract,
What are the three activities tha...
6  cards
Public Company Reporting Topics
What is the basic eps formula,
What is the formula for dps,
Does the amoritzation of bond pre...
4  cards
F5:Special Purpose Framework
What is the formula to convert fr...,
How do you convet accrual basis t...,
What is the formula for making ca...
8  cards
Trade Receivables
What is the t account for the all...,
What the following transactions t...,
3  cards
Property, Plant and Equipment
What are the steps for capitalize...,
What are the cost of land,
What are the costs capitalized in...
11  cards
Inventory
What are the steps to solve for d...,
What is the difference between lo...,
What are the effects in ending in...
11  cards
FAR 11: Investments
1  cards
FAR 12: Intangible Assets
When should patent be capitalized...
1  cards
Contingencies and Commitments
How to solve for probable loss ac...
1  cards
F3: State and Local Government Concepts
What are the different fund types
1  cards
F2: General Purpose Financial Reporting: Nongovernmental Not-For-Proft Entities
What are the items on the stateme...,
What are the elements for net ass...,
What is the journal entry for ple...
9  cards
F7:Cash and Cash Equivalents
How do you solve the bank reconci...,
What are the elements of the stat...
2  cards
Accounting Changes and Error Corrections
What are the accounting changes,
What are the correction of errors...,
What is the treatment of accounti...
7  cards
F6:Financial Statement Ratios and Performance Metrics
What are the average days in inve...,
What is the accounts receivable t...,
What are the liquidity ratios
4  cards
Fair Value Measurements
What are the characteristics of m...,
What is the income approach
2  cards

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FAR CPA Flashcards Mar 2024

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