This class was created by Brainscape user Emanuel Perez. Visit their profile to learn more about the creator.
By:
Emanuel Perez
- decks
- flashcards
- learners
Decks in this class (23)
F1-M4 Stockholders Equity
How is common preferred treasury ...,
What is apic,
Retained earnings formula
23
cards
F1-M3 Stockholders Equity
What impact does treasury stock h...,
What happends to stockholders equ...,
What is the effect to equity of p...
12
cards
F1-M2 EPS
Basic eps formula,
In diluted eps formula how is ant...,
Define accelerator filers
10
cards
F1-M1 BS, IS, CI
How do we arrive to ni,
What is direct method in foreign ...,
Where are py service cost that no...
12
cards
F2-M1 Revenue Recognition
What are the entries for unearned...,
What must be present in order for...,
What would combine revenue contracts
10
cards
F2-M2 Accounting changes and Error Corrections
How is a change is estimate accou...,
How is a change in accounting acc...,
How is a change in entity account...
17
cards
F2-M4 Notes to F/S
When business is concentrated wha...,
What is disclosed in summary of s...,
How is the presentation of notes ...
6
cards
F2-M5 Subsequent Events/FMV Measurement
When insurance is involved what i...,
What is available to be issued,
Entities that file with sec diffe...
11
cards
F2-M7 Special Purpose Framework
When converting cash to accrual h...,
How is revenue accounted for unde...,
Under accrual how is accounts pay...
3
cards
F2-M8 Ratio and Variance Analysis
Cogs formula,
Inventory turnover,
Net profit margin
13
cards
F2-M3 Adjusting Entries
How do we convert cash basis to a...,
How do we convert cash basis to a...,
3
cards
F3- Cash and Cash Equivalents
What is considered a cash equivalent,
When can you cash in checks,
How are cash in bond sinking fund...
10
cards
F3- M2 Trade Receivables
What is factoring without recours...,
What is discounting a note receiv...,
How do you discount a note
15
cards
F3-M3 Inventory
What expenses are considered cogs,
Under fifo,
Under lifo
17
cards
F3- M4 PPE Cost basis
What is included in land,
How are assets valued that have p...,
What do you capitalize how are re...
7
cards
F3 - M5 PPE DEP
Impairment loss on assets that ar...,
What happens to dep expense if th...,
How is impairment tested
18
cards
F3 - M6 Intangibles
How are franchise fees related to...,
How are rd and patent costs treated,
How do legal fees impact amortiza...
17
cards
F4 - M1 Payables
Interest payable balance,
A p,
Interest earned
12
cards
F4 - M2 Contingencies (Subsequent Events)
What type of accrual or disclosur...,
What do you accrue if there is a ...,
What type of accrual or disclosur...
6
cards
F4 - Payables & LT liabilities
What is an annuity and how does i...,
Notes payable and how to get the ...,
Non interest bearing note
18
cards
Bonds
How do you calculate a bond issue...,
How do you calculate a bond issue...,
If interest is paid semi annually
17
cards
Lease
Pv of lease payments includes int...,
How do you depreciate finance leases,
What is the value of lease at inc...
15
cards
Debt Extinguishment
Retirement of bonds,
Asset transfer that has a g l on ...,
Asset transfer that has a g l on ...
4
cards
More about
CPA
- Class purpose General learning
Learn faster with Brainscape on your web, iPhone, or Android device. Study Emanuel Perez's CPA 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?
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!
CPA
- 58 decks
- 1710 flashcards
- 32 learners
Decks:
Audit Reports, Audit Sampling, Engagement Planning, And more!
CPA BEC
- 26 decks
- 1455 flashcards
- 74 learners
Decks:
Business 1 Corporate Governance, Business 1 Operations Management, Business 1 Operations Management Cost Me, And more!
CPA
- 54 decks
- 1320 flashcards
- 36 learners
Decks:
Audit Reports, Audit Sampling, Engagement Planning, And more!
