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

Decks in this class (25)

Income Tax
Defined benefit pension plan,
Income taxes,
Deferred tax asset
10  cards
Governmental
Appropriations encumbrances expen...,
A government may elect not to rep...,
Capitalization of project outlay
12  cards
Foreign Currency Transactions
Sold merchandise on a 30 day acco...
1  cards
Significant Influence
Significant influence,
Equity method accounting,
Dividends from a company that you...
4  cards
Bonds
Bonds calculate discount premium,
Bond amortization table,
Term bondserial bond
10  cards
Common Stock
Book value of common stock,
Quasi reorganization,
Advice for this section
3  cards
Framework
The fair value of an asset or lia...,
Business combinations
2  cards
Cash Flow
Indirect vs direct cash flow stat...
1  cards
Notes Receivable
0 interest loan,
Deferred charge
2  cards
Inventory
Inventoriable costs,
Sales commissions,
Periodic vs perpetual inventory
5  cards
Fixed assets
A constructed plant asset,
Depreciation expense,
Double declining balance deprecia...
4  cards
General test taking tips
Multiply two fractions on a basic...
1  cards
Business Combinations
Acquisition costs for business co...
1  cards
Options
Option intrinsic value,
Hedging
2  cards
Leases
Leases are recognized uniformly o...
1  cards
Revenue Recognition
Percentage of completion method,
Completed contract method
2  cards
Ratios
Accounts receivable turnover,
Quick ratio acid test ratio liqui...,
Inventory turnover
6  cards
Stock options
Option compensation expense,
Journal entry for stock option ex...,
Market price of the stock
8  cards
Treasury stock
Cost method,
Par method,
Cost method je
7  cards
Dividends
Je,
Property dividends,
Scrip dividend
4  cards
Stock Splits / Stock Dividends
Stock dividends,
Small stock dividend,
Large stock dividend
6  cards
Stock Rights
Stock rights,
Je,
Stock rights issued instead of pa...
3  cards
Business Consolidations
Combinations vs consolidations
1  cards
Investment
0  cards
Impairment of debt and equity securities
Other than temporary impairment
1  cards

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Far me

  • Class purpose General learning

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