This class was created by Brainscape user Ali Vwich. Visit their profile to learn more about the creator.
By:
Ali Vwich
- decks
- flashcards
- learners
Decks in this class (20)
Principles
Steps fasb uses to establish gaap,
Accrual to cash,
Cash to accrual
7
cards
Financial Statements
Income statement single step,
Income statement multi step,
Income statement general administ...
25
cards
Cash & A/R
Balance per bank statement,
Balance per books,
Bank rec journal entries
17
cards
Inventory
How to calculate weighted average,
Typical entries for periodic inve...,
Periodic end of year closing entr...
17
cards
Property Plant & Equipment
Financing costs,
How much interest can be capitalized,
What value should you use for pp ...
8
cards
Equity & Debt Investments
Brokerage fees when purchasing se...,
Equity investments at fv journal ...,
What to take into account for inv...
9
cards
Intangible Assets
Costs to maintain goodwill,
What level do you test goodwill at,
Qualitative factors for testing i...
8
cards
Payables & Accrued liabilities
Advanced payments debit balance i...,
Liabilities interest earned,
Sales tax payable journal entry
5
cards
Long Term Debt
Entries for sale of bonds issued ...,
Entries for sale bonds at at disc...,
Entries for sale of bonds on a pr...
12
cards
Owner's Equity
Question where you need to calcul...,
Stock issuance journal entry,
How to account for stock issuance...
24
cards
Revenue Recognition
Contract liability journal entry,
Contract asset journal entry,
Revenue recognition steps
6
cards
Stock rights
0
cards
Accounting for changes & errors
When doing retrospective applicat...,
When making error corrections,
Pretax income for accounting erro...
4
cards
Business Combinations
Types of combinations,
When can the acquisition date be,
Contractual noncontractual contin...
9
cards
Financial Instruments
Derivative with speculative purposes,
What reflects the existence of fi...,
Underlying
12
cards
Foreign Currency Transactions
Translation,
Remeasurement
2
cards
Leases
Short term lease journal entries,
Operating lease lessor,
Operating lease lessee
17
cards
Not-for-Profit
4 types of not for profit,
What kind of accounting does a no...,
Not for profit statement of finan...
12
cards
Governmental Accounting
The three primary user groups of ...,
Four financial reporting implicat...,
Paramount objectives of financial...
32
cards
Test Bank NOtes
Effective interest method vs stra...,
How to calculate cv to be used wh...,
For governmental accounting encum...
8
cards
More about
Superfast CPA
- Class purpose General learning
Learn faster with Brainscape on your web, iPhone, or Android device. Study Ali Vwich's Superfast 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!
