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Clara Pruess
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Decks in this class (21)
Chapter 1: Financial Reporting Environment
How can you convert cash receipts...,
What is the current replacement cost,
What are the enhancing qualitativ...
13
cards
Chapter 2: Financial Statements
Are unrealized holding gains on a...,
What is the order of presentation...,
When should a loss gain from an u...
9
cards
Chapter 3: Income Statement Items
Basic earning per share beps,
How is the weighted average numbe...,
Early in the performance of a con...
13
cards
Chapter 4: Financial Statement Disclourse
When is an operating segment repo...,
What are subsequent events and wh...,
When there are two non principle ...
14
cards
Chapter 5: Cash and Investments
What is the carrying amount of an...,
When is the equity method not req...,
When is an investment measured at...
15
cards
Chapter 6: Receivables
What is the entry to record credi...,
What is th,
Do write offs have an impact on n...
7
cards
Chapter 7: Inventories
How is inventory measured under fifo,
How do you calculate goods availa...,
How do you calculate cogs using g...
20
cards
Chapter 8: Property Plant and Equipment
How should leasehold improvements...,
What does the capitalized cost of...,
What is the basis for accounting ...
13
cards
Chapter 9: Intangible Assets and Other Capitalization Issues
Are costs related to planning and...,
When is amortization recorded for...,
What does r d expenses include
7
cards
Chapter 10: Payables and Taxes
What results in a dtl,
What results in a dta,
When should goodwill be recognized
11
cards
Chapter 11: Noncurrent Liabilities
What is the carrying amount of debt,
To solve for the pv for a lump su...,
What is the difference between an...
24
cards
Chapter 12: Leases and Contingencies
When are contingencies recognized,
What is the interest revenue reco...,
What are the five criteria that a...
29
cards
Chapter 13: Equity
Does a declaration of a stock spl...,
A property dividend should be rec...,
What are the different classes of...
25
cards
Chapter 14: Business Combinations and Consolidated FR
When is consolidated financial re...,
What is the acquistion cost of a ...,
What is the acquistion cost of a ...
22
cards
Chapter 15: Derivatives, Hedging, and Other Topics
What is a derivative,
When does the value of a derivati...,
What is a call option
18
cards
Chapter 16: Statement of Cash Flows
In which section would the activi...,
In which section would the activi...,
In which section would the activi...
16
cards
Chapter 17: Governmental Accounting - Methods
What is a special revenue fund,
What are the three basic financia...,
What is the initial encumbrance e...
21
cards
Chapter 18: Governmental Accounting - Funding and Tranasctions
When is depreciation recognized,
If a lease is accounted for in a ...,
What happens in a nonexchange tra...
7
cards
Chapter 19: Governmental Accounting - Reporting
Are fiduciary funds reported in t...,
What does the statement of change...,
What does the net position in the...
15
cards
Chapter 20: Not-for-Profit Accounting and Reporting
How must a nongovernmental not fo...,
Where are expenses reported will ...,
Where are a majority of functiona...
19
cards
Important Formulas
Accounts receivable turnover formula,
Asset turnover formula,
Cash conversion cycle formula
18
cards
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