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Holly Beimler
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Decks in this class (20)
Balance Sheet
Contra accounts,
Adjunct accounts,
Gaap vs ifrs
4
cards
Income Statement
Multistep income statement,
Cost of goods manufactured,
Single step income statement
10
cards
IFCO, Inc other than IFCO, None, OE or OCI
Unearned revenue,
Cumulative effect of change from ...,
Unrealized loss on investment in ...
19
cards
Cash Flow Plus
Calc bonus as a of income before ...,
Statement changes in equity gaap ...,
Statement of cash flow
46
cards
PP&E
Gaap vs ifrs,
Interest capitalization specific,
When are the two approaches for c...
3
cards
Ratios
Profit margin,
Working capital working capital r...,
Quick ratio aka acid test
19
cards
Investments
Held to maturity,
Trading,
Available for sale
20
cards
Inventory
What is included in inventory,
What is included in ending inventory,
Shipping terms
49
cards
Intangibles
Indefinite life intangibles,
Residual value,
Improvements
22
cards
Liabilities
Definite liabilities,
Contingent liabilities,
Current liabilities
50
cards
Equity
Rights of shareholders,
Redeemable preferred stock,
Treasury stock purchase
34
cards
Transaction Effect on OE and RE
Issue stock at par,
Issue stock par,
Purchase t stock cost method
24
cards
Revenue recognition
Four criteria,
When can rev be recognized prior ...,
Normal point of sale recognition
20
cards
Deferred Comp
Db accounting,
Actuarial pv,
Net periodic pension expense
17
cards
Delayed Recongition
Service cost affect on pbo plan a...,
Benefit payemtns affect on pbo pl...,
Funding contribution affect on pb...
7
cards
Stock Compensation
Expiration forfeiture stock awards,
Expiration forfeiture fixed options,
Expiration forfeiture performance...
5
cards
Income Taxes
Interperiod tax allocation differ...,
Income tax expense,
Income statement
28
cards
Accounting Changes
Cumulative effect,
Prior period adjustment
2
cards
Asset Retirement
Annual asset accretion expense,
Environmental obligation
2
cards
Misc
10 k and 10 q filing deadlines la...,
10 k and 10 q filing deadlines ac...,
10 k and 10 q filing deadlines no...
6
cards
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CPA FAR
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