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

Decks in this class (17)

Balance Sheet, Income Statement and Comprehensive Income
How do prepaid expenses affect ca...,
What is the accounting treatment ...,
What happens during a foreign tra...
9  cards
Balance Sheet, Income Statement and Comprehensive Income
How are foreign transactions reco...,
What does comprehensive income in...,
Babel co a us company enters into...
8  cards
EPS and Public Reporting Topics
How do cumulative preferred stock...,
What is the purpose of form 8 k 2,
What is the earnings per share fo...
9  cards
Stockholders Equity
In relation to stockholders equit...,
How are cumulative preferred stoc...,
Where are gains and losses of tre...
3  cards
Revenue Recognition - Introduction
Jenkins sells a refrigerator and ...,
Blank 2,
Blank 3
3  cards
Accounting Changes and Error Corrections
Changes in accounting estimates a...,
What are some examples of changes...,
How are changes in entity account...
8  cards
Adjusting Journal Entries
0  cards
Notes to the Financial Statements
The summary of significant accoun...,
When should significant estimates...,
What criteria must be met when di...
3  cards
Subsequent Events Consideration
When do sec filers and non filers...
1  cards
Fair Value Measurement
What is fair value measurement 1,
What are the 3 approaches to fv m...,
Classify the fair value hierarchy...
7  cards
Special Purpose Frameworks
Special purpose frameworks refer ...,
Examples of special purpose frame...,
Cash to accrual basis of accounti...
3  cards
Ratio and Variance Analysis
Inventory turnover ratio 1,
What is the formula to calculate ...,
Debt to equity ratio 3
16  cards
Cash and Cash Equivalents
Define cash and cash equivalents 1,
Examples of cash equivalents 2,
Short term investments are classi...
5  cards
Trade Receivables
Describe factoring receivables wi...,
Define cecl 2,
Je for recognizing credit losses 3
4  cards
Inventory
What is the formula to determine ...,
Periodic inventory 2,
Perpetual inventory 3
10  cards
PP&E Cost Basis
When land has been purchased for ...,
Land improvements are depreciable...,
Pass key when preparing the land ...
4  cards
Bonds
______ costs associated with the ...,
Blank 2
2  cards

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FAR Exam

  • Class purpose General learning

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