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

Decks in this class (35)

Accounting Changes
Accounting changes,
Accounting changes,
Accounting changes
10  cards
Bonds Debt Restructure
Bonds debt restructuring,
Bonds debt restructuring,
Bonds debt restructuring
23  cards
Consolidations
Consolidations,
Consolidations,
Consolidations
7  cards
Current Assets & Liabilities
Current assets liabilities,
Current assets liabilities,
Current assets liabilities
11  cards
Deferred Taxes
Deferred taxes,
Deferred taxes,
Deferred taxes
8  cards
Derivatives Hedging Translation
Derivatives hedging,
Derivatives hedging,
Derivatives hedging
12  cards
Financial Reporting
Financial reporting,
Financial reporting,
Financial reporting
56  cards
Financial Statements
Personal financial statements,
Personal financial statements,
Personal financial statements
15  cards
Fixed Assets
Fixed assets,
Fixed assets,
Fixed assets
15  cards
Governmental Accounting
Governmental accounting,
Governmental accounting,
Governmental accounting
29  cards
IFRS
Ifrs,
Ifrs,
Ifrs
44  cards
Inventory
Inventory,
Inventory,
Inventory
23  cards
Investments
Investments,
Investments,
Investments
7  cards
Leases
Leases,
Leases,
Leases
10  cards
NFP Accounting
Not for profit accounting,
Not for profit accounting,
Not for profit accounting
21  cards
Partnership Accounting
Partnership accounting,
Partnership accounting,
Partnership accounting
4  cards
Statement of Cash Flows
Statement of cash flows,
Statement of cash flows,
Statement of cash flows
5  cards
Stockholders Equity
Stockholder s equity,
Stockholder s equity,
Stockholder s equity
25  cards
Chapter 1 - Income Statements & Financial Reporting
Who has legal authority to establ...,
Who determines gaap,
What is the single source of auth...
44  cards
Chapter 2 - Matching, Foreign Currency, Other FS Presentation
What is the criteria for revenue ...,
When do you recognize royalty rev...,
What are start up costs how are t...
45  cards
Chapter 3: Marketable Securities & Business Combinations
What are the 3 classifications of...,
Trading security how is this repo...,
Afs security how is this reported...
33  cards
Chapter 4: Inventory, Working Capital, Fixed Assets
Working capital formula what does...,
What are current assets,
How do you treat the following ba...
55  cards
Chapter 5: Leases & Bonds
When are the payments due in an o...,
When are the payments due in an a...,
What is an operating lease
56  cards
Pensions & Taxes
What is the difference between co...,
What is the difference between ov...,
What are the two types of non gaa...
45  cards
Chapter 7: Stockholders Equity & Cash Flows
What is legal capital capital stock,
Common stockholders equity formula,
Book value per common share formula
55  cards
Chapter 8: Governmental Accounting
What are the accountability facto...,
What is the purpose of fund accou...,
What is gasb and what do they do
44  cards
Government Funds
What type of revenues does the ge...,
What type of expenditures does th...,
What is the general fund considered
28  cards
Proprietary Funds
What is the major criteria for kn...,
What are the proprietary funds,
What is the purpose of the intern...
16  cards
Fiduciary Funds
What funds make up the fiduciary ...,
What is the purpose of pension tr...,
Je in the pension trust fund to r...
17  cards
Governmental Wide FS
What type of accountability do th...,
What type of approach is used whe...,
What are the two types of present...
11  cards
Chapter 9: NFP Accounting
What type of accounting does nfp ...,
What are the required fs for a nf...,
What are the 3 components of net ...
18  cards
Lease Review
How do you calculate the gross re...,
What amount of years do you use t...,
Are executory costs included in t...
7  cards
Bonds Review
What is the interest payable formula,
What is the interest expense formula
2  cards
Random Fact Nuggets
When disclosing loss contingency ...,
What is the intrinsic method formula,
What is it called when company a ...
6  cards
Government JE
Je for general obligation bonds i...,
Je for approved supplies purchase...,
Je for received supplies and invo...
10  cards

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CPA

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