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Nebula Castro
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Decks in this class (25)
CH 1. - Basic Concepts & F/S
What are the fair value character...,
What are the fundamental characte...,
What are enhancing characteristics
23
cards
CH 2. - Revenue Recognition
What is total contact profit formula,
What is percent complete formula,
What is total profit to date formula
6
cards
CH. 3 - Investments in Debt & Equity Securities
General accounting treatment for ...,
Trading securities debt securitie...,
Available for sale afs
4
cards
CH 4. - Derivatives & Hedge Accounting
Types of investments in the stock...,
Fair value hedge vs cash flow hedge,
Put options
7
cards
CH 5. - Foreign Operations
Functional currency,
Spot rate,
Forward exchange contracts
5
cards
CH 6. - Inventory
Lifo retail method inventories ar...,
Fifo will result in the _________...,
Dollar value lifo
4
cards
CH. 7 - Property, Plant, & Equipment (PP&E)
Recording a nonmonetary exchange ...,
Double declining balance deprecia...,
Carrying value formula
14
cards
CH. 8 - Intangibles
How do we test for impairment,
Research and development r d must...,
What is goodwill
4
cards
CH. 9 - Receivables
Current expected credit loss cecl,
Journal entry for credit loss all...,
When recording a noninterest bear...
4
cards
CH. 10 - Bonds & Present Value Tables
______________________ is incurre...,
_____________ mature in installments,
What are bonds issues cost
7
cards
CH. 11 - Accounting for Leases
Monthly expense formula,
________________ the lessee recor...,
Five characteristics of a finance...
3
cards
CH. 12 - Liabilities
Contingent liabilities,
Refinance a short term obligation...,
Troubled debt restructuring options
5
cards
CH 13. - Pensions & Postemployment
Pension plans must provide a ____...,
Common cost of postretirement ben...,
Unique cost to postretirement hea...
7
cards
CH 14. - Accounting for Income Taxes (Deferred Taxes)
Best estimate of an entitys annua...,
_______________ is required to di...,
_______________________between ac...
4
cards
CH 15. - Stockholder's Equity
When a corporation issues common ...,
If ____________________ is cumula...,
When a dividend is declared _____...
10
cards
CH 16. - Earnings Per Share
Publicly held companies are requi...,
Basic earnings per share eps for ...,
When a company issues stock throu...
8
cards
CH 17. - Reporting the Results of Operations & IFRS Financial Statements
__________ is filed quarterly for...,
___________ is an expense that is...,
____________ is equivalent to a p...
11
cards
CH 18. - Accounting Changes & Error Corrections
The purpose of the is ___________...,
Which of the following disclosure...,
One note that is always included ...
6
cards
CH. 19 - Interim Financial Reporting
0
cards
CH. 20 - Segment Reporting
0
cards
CH. 21 - Statement of Cash Flows
0
cards
CH 22. - Partnership
0
cards
CH. 23 - Governmental Accounting
0
cards
CH 24. - Nonprofit Accounting
0
cards
CH 25. - Business Combinations & Consolidations
0
cards
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OLD - ROGER CPA Financial Accounting and Reporting
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