This class was created by Brainscape user Rose Swenson. Visit their profile to learn more about the creator.
By:
Rose Swenson
- decks
- flashcards
- learners
Decks in this class (49)
REG 1 - Ethics and Responsibility in Tax Practice 1
Teo has a private company audit c...,
A cpa prepared a tax return for a...,
T f tia a cpa working for the irs...
16
cards
REG 2 - Ethics and Responsibility in Tax Practice 2
Cpa monrew induced several rich t...,
Tory researched a position that h...,
Joe is the trustee of a trust set...
8
cards
REG 3 - Legal Duties and Responsibilities
Cpa talmacs engagement letter wit...,
Under the ultramares rule to whic...,
Which of the following statements...
25
cards
REG 4 - Contracts 1 - Intro/Offer and Acceptance
Mary offers to buy hals desktop c...,
Kay an art collector promised ham...,
Susan worth has a lease for two y...
13
cards
REG 5 - Contracts 2 - Consideration
Which of the following requires c...,
Grove is seeking to avoid perform...,
In which of the following situati...
5
cards
REG 6 - Contracts 3 - Statute of Frauds
Bond and spear orally agreed that...,
To which of the following transac...,
Under the parol evidence rule ora...
11
cards
REG 7 - Contracts 4 - Third Party Rights/Remedies
Which of the following if intenti...,
Green was adjudicated incompetent...,
Maco inc and kent contracted for ...
22
cards
REG 8 - UCC Article 2 - Sales 1 - Intro/Formation/Passage of Title
Under the ucc sales article which...,
Under the sales article of the uc...,
On may 2 handy hardware sent ram ...
19
cards
REG 9 - UCC Article 2 - Sales 2 - Performance/Non-Performance
Under the sales article of the uc...,
On may 2 handy hardware sent ram ...,
Morgan is suing the manufacturer ...
11
cards
REG 10 - UCC Article 2 - Sales 3 - Seller/Buyer Remedies
Under the sales article of the uc...,
Smith contracted in writing to se...,
Lopez contracts to sell 50 gallon...
11
cards
REG 11 - UCC Article 3 - Negotiable Instruments 1
Y n a negotiable instrument can b...,
Under the negotiable instruments ...,
Which of the following negotiable...
14
cards
REG 12 - UCC Article 3 - Negotiable Instruments 2 - HDC/Presentment/Payment/Dishonor
Under the negotiable instruments ...,
A 5 000 promissory note payable t...,
In a note executed and negotiable...
27
cards
REG 13 - UCC Article 5 & 7 - Letters of Credit/Title Docs
A seller and buyer enter into an ...,
T f consideration must be paid be...,
T f once a letter of credit which...
12
cards
REG 14 - UCC Article 9 - Secured Transactions - Secured Transactions-Terminology/Perfection
Under the ucc secured transaction...,
Under the secured transactions ar...,
T f to create a security interest...
27
cards
REG 15 - Debtor-Creditor Relationships
Mane bank lent eller 120 000 and ...,
Camp orally guaranteed payment of...,
Sorus and ace have agreed in writ...
11
cards
REG 16 - Real Property
On august 15 1994 tower nolan and...,
Which of the following interests ...,
Sklar rich and cey own a building...
11
cards
REG 17 - Bankruptcy
A party involuntarily petitioned ...,
A voluntary petition filed under ...,
To file for bankruptcy under chap...
42
cards
REG 18 - Agency
Orr gives north power of attorney...,
How is apparent authority created...,
Which of the following would not ...
20
cards
REG 19 - Federal Securities Regulation
Which of the following transactio...,
T f d induced ps and many others ...,
T f abc owned 100 of the stock of...
44
cards
REG 20 - Other Federal Laws and Regulation 1 - Anti-Discrimination/Employee welfare/FUTA
Under title vii of the 1964 civil...,
Brock is terminated for a smoking...,
Under the federal age discriminat...
30
cards
REG 21 - Other Federal Laws and Regulation 2 - Union and Emploee relations/Antitrust/Patents
Kroll an employee of acorn inc is...,
T f eds employer edf corp carries...,
T f to obtain a search warrant os...
22
cards
REG 22 - Business Structure 1 - Bus Entity/Formation/Operation/Termination
Consuelo is a limited partner who...,
Which of the following parties ge...,
Which of the following forms of b...
27
cards
REG 23 - Business Structure 2 - Authority
Mary buys an interest in the abc ...,
A corporate stockholder is entitl...,
Unless the partnership agreement ...
14
cards
REG 24 - Property Transactions 1 - Sale and disposition/Cap Gains/Losses
In june 2014 halls mother gifted ...,
The sale of which of the followin...,
Upon her grandfathers death jorda...
15
cards
REG 25 - Property Transactions 2 - Cost Recovery
On august 22 2014 martha purchase...,
Lobster inc incurs the following ...,
Jared purchases an apartment buil...
13
cards
REG 26 - Property Transactions 3 - Like Kind/Involentary Conversions
Hogan exchanged a business use ma...,
T f replacement property in an in...,
T f replacement property in an in...
8
cards
REG 27 - Income 1 - Gross Income
A cash basis taxpayer should repo...,
Charles and marcia are married ca...,
Micro corp a calendar year accrua...
16
cards
REG 28 - Income 2 - Exclusions
Klein a masters degree candidate ...,
Which payment s is are included i...,
Dale received 1 000 in 2015 for j...
14
cards
REG 29 - Income 3 - Employee Benefits/Retirement Plans
Under a cafeteria plan maintained...,
Darr an employee of sorce c corpo...,
Johnson worked for abc co and ear...
17
cards
FAR 30 - Deductions 1 - Principles/From AGI
On december 1 2013 michaels a sel...,
Keyman insurance premiums paid on...,
Sam has been engaged in an illega...
10
cards
FAR 31 - Deductions 2 - Itemized Medical/Taxes/Interest
Matthews was a cash basis taxpaye...,
Carroll an unmarried taxpayer wit...,
The 2015 deduction by an individu...
9
cards
FAR 32 - Deductions 3 - Employee Business Expense
During the 2015 holiday season pa...,
Abe architect owns his own archit...
2
cards
FAR 33 - Deductions 4 - Limitations on Business Deductions
Jason budd cpa reports on the cas...,
For the year ended december 31 20...,
An individuals losses on transact...
15
cards
REG 34 - Individual Tax Issues
Jim and kay ross contributed to t...,
T f for purposes of determining w...,
For head of household filing stat...
15
cards
REG 35 - Tax Credits
Which of the following statements...,
Which of the following credits ca...,
T f a taxpayer cannot be eligible...
11
cards
REG 36 - Corporate Taxation 1 - Formation/Income/Spec Deductions
The sole shareholder of an s corp...,
Jones incorporated a sole proprie...,
In april a and b formed x corp a ...
18
cards
REG 37 - Corporate Taxation 2 - Corp AMT/Penalty/Related Corp Tax
Widget corporation was formed in ...,
Rona corp s 2014 alternative mini...,
T f federal income tax reduces al...
21
cards
REG 38 - Corporate Taxation 3 - Distributions/Liquidations/Re-org
Webster a c corporation has 70 00...,
Tank corp which had earnings and ...,
Fox the sole shareholder in fall ...
27
cards
REG 39 - Multijurisdictional Tax Issues
Woods corporations federal taxabl...,
T f business income is generally ...,
Mr travel is a us citizen who has...
10
cards
REG 40 - Tax-Exempt Entities
Maple avenue assembly a tax exemp...,
Which of the following activities...,
Which of the following exempt org...
9
cards
REG 41 - Partnership Taxation 1 - Formation
Kerr and marcus form km partnersh...,
Pert contributed land with a fair...,
The method used to depreciate par...
9
cards
REG 42 - Partnership Taxation 2 - Flow Through/Partner Transactions
What is the tax treatment of net ...,
Pdk llc had three members with eq...,
Dales distributive share of incom...
10
cards
REG 43 - Partnership Taxation 3 - Distibutions/Sales/Terminations
As a general partner in greenland...,
On june 30 2014 berk retired from...,
T f a partner cannot recognize a ...
9
cards
REG 44 - S Corporation Taxation
Which of the following is an elig...,
After a corporations status as an...,
Village corp a calendar year corp...
13
cards
REG 45 - Estate and Gift Taxation
Which of the following payments w...,
Under the unified rate schedule a...,
T f the annual gift tax exclusion...
11
cards
REG 46 - Fiduciary Taxation
Pat created a trust transferred p...,
The simone trust reported distrib...,
Income in respect of a cash basis...
6
cards
REG 47 - Tax Research and Practice 1 - Authoritative Sources
All of the following are administ...,
Which of the following courts is ...,
Which senate committee considers ...
7
cards
REG 48 - Tax Research and Practice 2 - Procedures/Compliance
If a taxpayer receives a 30 day l...,
A corporations tax year can be re...,
T f to electronically file a marr...
8
cards
REG 49 - Other Tax Issues - Tax Planning/Business Entity Choice
Jose has owned stock for eight ye...,
Appropriate strategies for reduci...,
Ms planner is in the 25 tax brack...
13
cards
More about
REG - CPA Excel
- Class purpose General learning
Learn faster with Brainscape on your web, iPhone, or Android device. Study Rose Swenson's REG - CPA Excel flashcards now!
How studying works.
Brainscape's adaptive web mobile flashcards system will drill you on your weaknesses, using a pattern guaranteed to help you learn more in less time.
Add your own flashcards.
Either request "Edit" access from the author, or make a copy of the class to edit as your own. And you can always create a totally new class of your own too!
What's Brainscape anyway?
Brainscape is a digital flashcards platform where you can find, create, share, and study any subject on the planet.
We use an adaptive study algorithm that is proven to help you learn faster and remember longer....
Looking for something else?
BEC - CPA Excel
- 17 decks
- 299 flashcards
- 31 learners
Decks:
Bec 1 Corporate Governance And Internal, Bec 2 Risk Management Ippf Attribute And, Bec 3 Microeconomics, And more!
CPA: REG
- 35 decks
- 1010 flashcards
- 103 learners
Decks:
Chapter 1 Section 1 2 Filing Status And, Chapter 1 Section 3 Gross Income, Chapter 1 Section 4 Employee Stock Optio, And more!
CPAExcel FAR
- 20 decks
- 552 flashcards
- 24 learners
Decks:
Role And Standard Setting Process Gaap, Conceptual Framework Of Financial Report, Fair Value Framework, And more!
