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

Decks in this class (32)

Day 1
Financial accounting concept that...,
Fasb financial qualitative charac...,
Fasb enhancing qualitative charac...
11  cards
Day 2
Examples of selling expenses,
Equation income from continuing o...,
I m preparing the income stmt the...
9  cards
Day 3
What is the criteria for contact ...,
For bill and hold arrangements wh...,
How do you calculate gross profit...
7  cards
Day 4
Calculation discontinued operations,
Example transaction of discontinu...,
What costs are included in discon...
5  cards
Day 5
The cumulative effect of an accou...,
Rule the cumulative effect of a c...,
Under gaap what inventory change ...
6  cards
Day 6
When changing from fifo to weighe...,
When changing from weighted avera...,
When do fs need to be corrected
16  cards
Day 7 - FS Disclosures
Hey,
What is included in a full set of fs,
Five elements of present value me...
12  cards
Day 8
If there is no principal market f...,
Fair value includes _____ costs b...,
When valuing financial instrument...
15  cards
Day 9 - SEC
Hey,
What form is not required to be i...,
Define accelerated filer
14  cards
Day 10
What is an example of a fs prepar...,
What is not a common modification...,
Income tax basis fs differ from t...
5  cards
Day 11 - A2C & Profit Ratios
How is accumulated other comprehe...,
The effective tax rate for operat...,
Revenue recognition input methods
28  cards
Day 12
When going from cash basis expens...,
Comprehensive income includes,
Equation ar turnover
13  cards
Day 13
What time period does allowance f...,
Using the direct wire of method t...,
What method of recording uncollec...
14  cards
Day 14
What is the difference between fo...,
True or false replacement cost ca...,
Define market value
7  cards
Day 15
How are assets valued when they a...,
What costs should be included for...
2  cards
Day 16
Hey i didn t study
1  cards
Day 17
What amount of interest should be...,
How is the double declining balan...,
Depletion base price equals
7  cards
Day 18
If a nonmonetary exchange has com...,
Didn t study,
How should intangible assets be a...
10  cards
Day 19
I m non monetary transactions tha...,
If a non monetary exchange occurs...,
In the exchange of non monetary a...
12  cards
Day 20
Impairment loss what is the fair ...,
Can you reverse an impairment loss,
Which assets are subject to the r...
13  cards
Day 21
Define fair value option,
Abc inc purchased bonds at a disc...,
When the market value of an inves...
21  cards
Day 22
On consolidated bs what are the i...,
According to us gaap goodwill mus...,
Goodwill should be tested for imp...
10  cards
Day 23 / Re-Review
Rule long term debt that matures ...,
When are costs associated with co...,
Items included in other comprehen...
14  cards
Day 24
Gaap does not require intraperiod...,
What is the primary objective of ...,
Municipal bond interest is a ____...
4  cards
Day 25
What types of leases are availabl...,
What is the financing liability,
What are the us gaap rules to con...
5  cards
Day 26 - Governmental Funds
When a lessee signs a lease with ...,
The primary authorities for deter...,
The three primary users of extern...
19  cards
Day 27
The measurement focus of governme...,
A method of estimating uncollecti...,
What are characteristics of gover...
18  cards
Day 28
A re appropriation can be used to,
Under the cost method what are th...,
Equation shareholder s equity
16  cards
Day 29 / Re-Review
Abc has a 10 million note payable...,
When are gains and losses disclos...,
Define cash equivalents
7  cards
Day 30 / Cram Day
What is included in oci pufi,
When are software costs capitalized,
How are capitalized software cost...
21  cards
Day 31 / Cram Day 2
The carrying amount of the bond,
The orientation of accounting and...,
Equation times interest earned
23  cards
Day 33 / Test Day
What fs are required by nfps,
A city levied 1 million in proper...,
How much of the subs liabilities ...
12  cards

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ZZZ - FAR #1

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