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David Jaime
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Decks in this class (33)
Income statement
When using a single step income h...,
What is the structure of a multip...,
How should gains losses from mate...
3
cards
Foreign currency Transactions
On foreign currency purchase ap w...,
On foreign currency purchase ap w...,
On foreign currency sale ar what ...
5
cards
Comprehensive income
What items are included in other ...,
What is included in comprehensive...,
What are the presentation formats...
4
cards
Earning per share
What is the basic eps formula 1,
How should cumulative preferred s...,
How should stock splits be consid...
8
cards
Public company reporting
How many days does a public entit...,
How many days does a public entit...
2
cards
Stockholders Equity
When a cash or property dividend ...,
At what cost should property divi...,
Treasury stocks can be accounted ...
6
cards
Revenue recognition
How do you record cost incurred o...,
How do you record billings on con...,
How do you record payment in a co...
5
cards
Accounting changes and errors corrections
Change in accounting principal in...,
Whenever it is impossible to dete...,
How should correction of error sh...
6
cards
Financial statements notes
Summary of significant policies i...
1
cards
Subsequent events
How should a significant event fi...,
When are financial statements con...,
When are financial statements con...
7
cards
Fair value measurement
Who are market participants 1,
What are the 3 valuation techniqu...,
How many levels of fair value exi...
5
cards
Special purpose framework
List 3 non gaap special purpose f...,
What is the formula to convert ca...,
How does an increase in account r...
5
cards
Ratio and variance analysis
How can a financial ratio increas...,
Using the financial ratio input h...,
Using the financial ratio input h...
3
cards
Cash and cash equivalents
What are the typical reconciling ...,
What are the typical reconciling ...
2
cards
Trade receivables
Who holds the credit risk on a fa...,
Who holds the credit risk on fact...
2
cards
Inventory
The lower of cost or market lcm f...,
How is lcm applied under the lifo...,
Under lcm method how is market ce...
10
cards
PP&E
How should interest cost incurred...,
How should interest cost incurred...,
What is the minimum value that a ...
11
cards
Intangible with finite lives
0
cards
Payables & accrued liabilities
What are the typical payroll dedu...,
How should short term debt that i...,
How should the expense be recorde...
7
cards
Contingencies & commitments
What is the criteria that needs t...,
What would be the accounting trea...,
What is the journal entry to reco...
6
cards
Long term liabilities
How should note payables under no...,
How should note payables classifi...,
How should financial instruments ...
3
cards
Bonds
What is the financial impact for ...,
What is the financial impact for ...,
At the end of the bond term what ...
7
cards
Trouble debt Restructuring & Extinguishment
0
cards
Lessee accounting
List the 5 criteria assed on a le...,
When will a lease begin to be rec...,
What are the additional component...
11
cards
Financial instruments
If dividends received by the inve...,
What would be the classification ...,
What would be the main reason for...
7
cards
Equity Method
What are the main transactions th...,
What are the factors that indicat...,
When will an investor stop using ...
11
cards
Consolidation
In consolidation how are sales of...,
How is non control interest calcu...
2
cards
Partnerships
Under the bonus method how are pr...,
Under the goodwill method how are...,
Under the bonus method how are pa...
7
cards
Statement of cash flow
Using the indirect method what ar...,
What is the primary purpose of a ...,
How are amortization of bond disc...
8
cards
Income Taxes
What are typical transactions tha...,
What are typical transactions tha...,
What are typical transactions tha...
5
cards
Not for Profit
When should a conditional pledge ...,
What is the accounting treatment ...,
How should a nfp report depreciat...
15
cards
Governmental accounting
What is the primary authoritative...,
Who are the users of governmental...,
For a government entity which is ...
17
cards
Ratios
0
cards
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CPA FAR
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