This class was created by Brainscape user Heather Alexander. Visit their profile to learn more about the creator.
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Decks in this class (34)
F3 NoteCards
Held to maturity securities repor...,
Available for sale securities rep...,
Trading securities reported at what
35
cards
F3 NoteCards- Deck #2
Acquisition method record acquisi...,
Direct costs associated with an a...,
Stock registration and issuance c...
13
cards
F4 Notecards
Working capital definition,
Examples of current assets,
Examples of current liabilities
38
cards
F4 Notecards- Deck #2
Periodic versus perpetual invento...,
Lifo periodic method calculation,
Cogs calculation
6
cards
F4 Notecards- Deck #3
3 characteristics of fixed assets,
4 classifications of fixed assets,
What financial statement are fixe...
24
cards
F4 Notecards- Deck #4
What are depreciable assets,
What is physical depreciation,
What is functional depreciation
21
cards
F5 Notecards (General)
6 present value concepts,
Annuity definition,
2 examples of annuities
15
cards
F5: Operating Leases
Lessee accounting lease rent expense,
Lessee accounting lease bonus def...,
Lessee accounting leasehold impro...
15
cards
F5: Capital/Finance Leases
Lessee capital lease criteria gaap,
Lessee finance criteria ifrs,
Lessor sales type direct financin...
21
cards
F5: Common Bonds Payable Definitions
Bond indenture,
Face par value,
Stated nominal or coupon interest...
27
cards
F6: Pension Plans
Pension accounting is based on wh...,
What causes accounting problems w...,
Contributory vs noncontributory
40
cards
F6: Notecards (General)
Cost of retiree health and other ...,
Apbo,
Epbo
12
cards
F6: Income Taxes
Accounting for income taxes invol...,
Intraperiod tax allocation,
Objective of interperiod tax allo...
20
cards
F7: Stockholder's Equity
Capital stock is,
Facts about common stock,
Book value per common share calcu...
37
cards
F7: EPS
For us gaap ifrs who is required ...,
Simple capital structure,
What a simple capital structure e...
19
cards
F7: Statement of Cash Flows
Purpose of the statement of cash ...,
3 types of cash flows on the stat...,
Operating cash flows
39
cards
F7: Appendix Items
Liquidity ratios definition,
Activity ratios definition,
Profitability ratios definition
28
cards
F8: Governmental Accounting Overview
What are two items lead to the us...,
The purpose of separate fund fina...,
2 objectives for governmental and...
35
cards
F8: Modified Accrual Accounting
Graspp means what,
Major difference between governme...,
Bae
33
cards
F8: Deferred Outflows & Inflows of Resources
If not an asset or liability then...,
Deferred outflow definition,
Deferred outflows have a ______ e...
22
cards
F8: Governmental Funds
G in graspp stands for what,
Purpose of the general fund,
Examples of general fund activities
39
cards
F8: Proprietary Funds
What is the acronym used for prop...,
What type of accrual do proprieta...,
What does the s stand for in se
22
cards
F8: Fiduciary Funds
Fiduciary funds aka,
Papi stands for,
What one statement is not require...
18
cards
F9: Governmental Accounting (Part B)
Gasb 34 requires the presentation...,
Basic financial statements defini...,
Other required supplementary info...
29
cards
F9: Governmental Accounting (Part B) Continued
What 4 things should be included ...,
Types of things in the descriptio...,
What 2 statements are included in...
22
cards
F9: Governmental Accounting (Part B) Continued Deck #3
Financial fund statements gasb 34...,
Major funds are defined as,
10 test for major fund qualification
22
cards
F9: Not-For-Profit Organizations
Nfp uses ____ not gasb,
Nfp are divided into 4 separate c...,
Who are some users of nfp statements
36
cards
F9: Not-For-Profit Organizations Continued Deck #2
Resource inflows for nfps are cla...,
Revenues represent what,
Other support represent what
40
cards
F10: Fair Value Measurement
Fair value definition,
Fair value aka,
Fair value is a _______ based mea...
22
cards
F10: Partnerships
A new partner may be admitted wha...,
What journal entries are required...,
Contribution assets are reported ...
31
cards
F10: Variable Interest Entities
What is a vie,
Who is the primary beneficiary,
What power does the primary benef...
7
cards
F10: Asset Retirement Obligations
What is an aro,
Arc,
Accretion expense definition
4
cards
F10: Troubled Debt Restructurings
Troubled debt restructuring defin...,
Examples of concessions made,
Troubled debt restructurings are ...
10
cards
F10: Other Liabilities and Debt Covenants
Current liabilities are valued at...,
A purchase of goods services on a...,
Gross method definition
9
cards
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