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Tien Dang
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Decks in this class (41)
Inventory
What is method of lower cost or m...,
What is method of lower cost or n...,
What is ceiling price
8
cards
Financial Instruments
What is trading debt securities a...,
What is held to maturity securities,
What are available for sale secur...
6
cards
Equity and Fair Value Method for Investments
How to record dividend receive ca...,
How to record dividend receive un...,
What is considered investment inc...
5
cards
Acquisition Methods
How to journalized an acquisition...
1
cards
Consolidation and Goodwill
How to calculate goodwill impairm...,
How to eliminate equity of a subs...
2
cards
Benefit Pension Plan
What is pension asset,
What is pension,
What is funding status of a pensi...
5
cards
Contingency & Commitments
What are the accounting for loss ...,
What is the contingent liability ...,
Do we accrued contingent liabilit...
4
cards
Long term liabilities - time value of money
How to calculate interest income ...,
How to record customary trade ter...,
What are types of time value mone...
9
cards
Segment Reporting
What are the qualifications of a ...,
What are the common examples of a...,
What is percentage and how to det...
3
cards
Fair Value Measurements
What are the valuation techniques...,
What are the 3 valuation techniques,
What is level 1 inputs
5
cards
Impairment
When to record an impairment loss...,
What are the rules of impairment ...
2
cards
Special purpose frameworks
What are the comprehensive basis ...
1
cards
Nonmonetary Transactions
What are types of nonmonetary tra...,
How to record gains or losses for...,
How to record gains and losses fo...
3
cards
Intangibles
What is accounting for franchise ...,
What is accounting for start up c...,
What is accounting for r d costs
4
cards
Bonds
What are types of bonds,
What is long term bond liability ...,
What is bond issue price
10
cards
Lease
What criteria to determine as fin...,
What criteria is determined as op...,
How does lessor account for a lea...
6
cards
Derivatives and Hedging
What are the three characteristic...,
What are considered a derivative,
What are types of hedge instrumen...
3
cards
Foreign Currency Accounting
How to record gain loss from reme...,
What is the remeasurement method,
What is the translation method
3
cards
Income Tax
What is intraperiod tax allocation,
What is interperiod tax allocation,
What is the objective of accounti...
15
cards
F2
Which forms do not require audite...,
What are the 3 levels used to mea...,
What is regulation s x
12
cards
Stockholder's Equity
How to report undeclared dividend...,
How to calculate book value per s...,
How to report common stock with u...
12
cards
Earnings Per Share
For calculating eps how income av...,
What to watch out for preferred d...,
What is earning per share formula
8
cards
F4
What are the 3 categories exclude...
1
cards
Statement of Cash Flows
What are the supplemental disclos...,
What are the two ways of reportin...,
What do operating activities include
5
cards
FS of employee benefit plans
What are the two required fs of a...,
What are the 4 required fs of a d...,
What statement is optional for bo...
3
cards
Non for profit accounting
What are financial statements of ...,
What accounting standard used for...,
What are the 3 categories of reve...
14
cards
Governmental Accounting Overview
What are the 3 objectives of gove...,
What are objectives of fund accou...,
What are the characteristics of i...
8
cards
Governmental Fund Accounting
What are the 3 generic categories...,
What are governmental funds,
What are proprietary fund types
10
cards
Budgetary and activity accounting
What are the 3 accounting areas o...,
What is je to record estimated re...,
What is the difference b w je rec...
12
cards
F5-6-7 Notes
What is the relationship between ...,
What happened to equity when stoc...
2
cards
Encumbrances and other transactions
What is je of when purchase order...,
What is je upon receiving of invo...,
What is je when actual expenditur...
12
cards
Governmental funds FS
What is general rule when account...,
What is the exception to the gene...,
What fund should be classified wh...
6
cards
Proprietary Funds and FS
What is je for a quasi external t...,
What accounting method is used fo...,
What is internal service fund
5
cards
Fiduciary funds FS
What are the financial statements...,
What are the 4 types of fiduciary...,
What are the components of is sta...
5
cards
Form and content of comprehensive report
What are the two types of governm...,
What is integrated approach,
What measurement and basis of acc...
10
cards
Government-wide financial statement
What are the basic info about gov...,
What are components of statement ...,
How to record a debt to be repaid...
9
cards
Funds financial statement
What are the criteria to determin...,
What are the 3 things to remember...,
What is the format of governmenta...
5
cards
Deriving government-wide FS and Reconciliation requirement
How to adjust bs governmental act...,
How to reconcile change in fund b...
2
cards
Notes and supplemental information
What is the over view of all fina...,
What are the required components ...,
What accounting basis should a go...
5
cards
Notes for SE1
What are the rules of recording r...,
How to record subsequent event oc...
2
cards
Revenue Recognition
Using percentage of completion wh...,
Using percentage of completion wh...,
What is construction in progress cip
10
cards
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CPA - FAR
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