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BAR Becker Business Analysis and Reporting Supplemental Course
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1. Welcome to Farhat Lectures -
2. How to Use This Course & Resources
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3. Choosing the Right CPA Discipline
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4. CPA Exam Study Tips & Common Questions
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🚀Introduce Yourself1 Topic
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🚨🚨🚨2026 AICPA Released Questions1 Topic
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B1:M1: ENTERPRISE RISK MANAGEMENT FRAMEWORKđź“–Governance & Culture ERM2 Topics
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đź“–Strategy & Objective Setting ERM2 Topics
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đź“–Performance & Risk Severity2 Topics
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đź“–Risk Review (ERM)2 Topics
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đź“–Information, Communication & Reporting (ERM)2 Topics|1 Quiz
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đź“–Application Of ERM Into ESG2 Topics|1 Quiz
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🎯AICPA Questions Enterprise Risk Management Framework ERM1 Quiz
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🚨🚨HOW TO SOLVE SIMULATIONS (TUTORIAL + VIDEO EXAMPLES)✅ BAR CPA Exam Simulation Tutorial + Previously Released AICPA MCQs and Sims10 Topics|2 Quizzes
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🎥Understand the 4 Types of Simulations
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🎥🎯BAR AICPA 2024: MCQs and Simulations
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✏️+🎥Previously Released MCQs by AICPA | CPA Exam BAR Part 1🟢
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✏️+🎥Previously Released MCQs by AICPA | CPA Exam BAR Part 2🟢
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🎥# 1 BAR Video Simulation
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🎥# 2 BAR Video Simulation
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🎥# 3 BAR Video Simulation
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🎥# 4 BAR Video Simulation
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AICPA 2025 BAR MCQS Video Solution
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2025 AICPA Simulation BAR: Variances
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🎥Understand the 4 Types of Simulations
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B1:M2: FINANCIAL RISK MANAGEMENTđź“–Trade-Offs Between Risk & Return2 Topics
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đź“–Financial Risks2 Topics|1 Quiz
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đź“–Systematic & Unsystematic Risk2 Topics|1 Quiz
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đź“–Time Value Of Money: Simple Vs. Compounding. APR Vs. EAR3 Topics|1 Quiz
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đź“–Present Value Of Single Amount4 Topics|2 Quizzes
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đź“–Present Value Of Annuity4 Topics
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đź“–Future Value Of Annuity5 Topics|1 Quiz
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đź“–Present Value Of Bond Computation & Deferred Annuity6 Topics
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đź“–Target Costing2 Topics
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đź“–Annual Percentage Rate APR Versus Effective Annual Rate APR1 Topic
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đź“–Currency Exchange Rate Risk2 Topics
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đź“–Mitigating Foreign Currency Exchange Rate Risk2 Topics
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B1:M3: MARKET INFLUENCES ON BUSINESSđź“–Law Of Demand2 Topics|1 Quiz
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đź“–Law Of Supply2 Topics|1 Quiz
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đź“–Market Equilibrium2 Topics|1 Quiz
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đź“–Price Elasticity Of Demand2 Topics
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đź“–Price Elasticity Of Supply2 Topics|1 Quiz
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đź“–Cross Elasticity2 Topics
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đź“–Income Elasticity On Demand2 Topics|1 Quiz
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đź“–Inflation & Equity Investments2 Topics
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đź“–Inflation & Debt Investments2 Topics|1 Quiz
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đź“–Michael Porter Competitive Strategies2 Topics|1 Quiz
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đź“–Porter's Five Forces2 Topics|1 Quiz
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đź“–SWOT Analysis2 Topics|1 Quiz
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B1:M4: INTERNATIONAL BUSINESS OPERATIONSđź“–Introduction To International Trade2 Topics|1 Quiz
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đź“–Structuring International Operations2 Topics|1 Quiz
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đź“–Exchange & Economic Risks In International Operations2 Topics|1 Quiz
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đź“–Influences On International Operations2 Topics|1 Quiz
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B1:M5: THE ECONOMIC EFFECT OF SIGNIFICANT TRANSACTIONSđź“–Mergers & Acquisitions Horizontal Vs. Vertical Integration Vs. Circular2 Topics|1 Quiz
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đź“–Divestitures: Spin-Off, Equity Carve Out & Sale Of Assets/Subsidiaries2 Topics|1 Quiz
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🎯AICPA Previously Released Economics Questions3 Quizzes
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B2:M1: CAPITAL STRUCTUREđź“–Capital Structure Components2 Topics|1 Quiz
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đź“–Cost Of Debt & Cost Of Preferred Stock2 Topics|1 Quiz
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đź“–Capital Asset Pricing Model2 Topics
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đź“–Cost Of Retained Earnings2 Topics
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đź“–Bond Yield & Risk Premium (BYRP)2 Topics|1 Quiz
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đź“–Weighted Average Cost Of Capital WACC2 Topics|1 Quiz
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đź“–Optimal Capital Structure2 Topics
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đź“–Growth & Profitability2 Topics|1 Quiz
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đź“–Return On Investment (ROI)4 Topics|1 Quiz
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đź“–Degree Of Operating Leverage (DOL)3 Topics|1 Quiz
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đź“–Financial Leverage2 Topics
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🎯AICPA Questions: Capital Structure1 Quiz
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B2:M2: WORKING CAPITAL MANAGEMENTđź“–Cash & Receivables2 Topics|1 Quiz
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đź“–Pledging Receivables4 Topics
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đź“–Selling (Factoring) Receivables2 Topics|2 Quizzes
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đź“–Economic Order Quantity2 Topics
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đź“–Reorder Point & Safety Stock2 Topics
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đź“–Just In Time Management2 Topics|1 Quiz
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đź“–Accounts Payable Management2 Topics|2 Quizzes
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đź“–Letter Of Credit2 Topics
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đź“–Short Term Versus Long Term Financing2 Topics
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🎯AICPA Previously Released Questions: Working Capital Management2 Quizzes
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B2:M3: FINANCIAL VALUATION METHODSđź“–What Is Free Cash Flow Equity Valuation?2 Topics
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đź“–Common Stock Valuation: Zero Growth2 Topics
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đź“–Common Stock Valuation: Constant Growth2 Topics|1 Quiz
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đź“–Components Of Required Rate Of Return2 Topics|1 Quiz
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đź“–Stock Valuation Using Multiples2 Topics|1 Quiz
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đź“–Basics Of Stock Options. Calls & Puts2 Topics
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đź“–Bonds & Bond Valuation5 Topics
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đź“–Valuation Using Accounting Estimates2 Topics|1 Quiz
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đź“–Residual Income5 Topics|1 Quiz
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đź“–Fair Value Measurements2 Topics
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đź“–Fair Value Of Financial Assets/Liabilities2 Topics
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đź“–Fair Value Of Nonfinancial Assets2 Topics
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🎯 AICPA Questions : Financial Valuation Methods1 Quiz
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B2:M4: FINANCIAL DECISION MODELSđź“–Time Value Of Money For Capital Budgeting7 Topics|1 Quiz
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✏️+🎥Time Value of Money for Capital Budgeting🟢
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🎙️Time Value of Money for Capital Budgeting
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✏️ Retirement Benefit Present Value Analysis🟢
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✏️Present Value of Competing Investments🟢
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✏️Basic Present Value Concepts (Lakeside)🟢
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✏️Basic Present Value Concepts (Maya)🟢
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✏️Maximum Price for a Billing System🟢
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✏️+🎥Time Value of Money for Capital Budgeting🟢
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đź“–What Is Capital Budgeting?2 Topics|1 Quiz
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đź“–Net Present Value (NPV)5 Topics|1 Quiz
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đź“–Depreciation Tax Shield Explained2 Topics
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đź“–Internal Rate Of Return IRR6 Topics
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đź“–Payback & Discounted Payback Period5 Topics
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đź“–Accounting Rate Of Return ARR & Average Accounting Return AAR3 Topics
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đź“–Profitability Index PI6 Topics
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đź“–Buy Versus Lease NPV2 Topics
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đź“–Economic Value Added (EVA)2 Topics
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🎯Comprehensive Test: Capital Budgeting + AICPA Previously Released Questions2 Quizzes
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B2:M5: MARGINAL ANALYSISđź“–Relevant & Irrelevant Costs3 Topics|2 Quizzes
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đź“–Add Or Drop A Segment5 Topics|1 Quiz
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đź“–Make Or Buy Component Analysis5 Topics|1 Quiz
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đź“–Accepting Or Rejecting Special Order4 Topics|1 Quiz
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đź“–Utilization Of A Constrained Resource3 Topics|1 Quiz
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đź“–Sell Or Process Further Decisions5 Topics|1 Quiz
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🎯Comprehensive Test: Marginal (differential) + Analysis + AICPA Previously Released Questions2 Quizzes
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B3:M1: COST ACCOUNTINGđź“–Basic Cost Accounting Terms2 Topics
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đź“–Three Basic Manufacturing Cost4 Topics|2 Quizzes
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đź“–Product Cost vs Period Cost3 Topics|1 Quiz
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đź“–Cost Behavior: Variable, Fixed & Mixed5 Topics|1 Quiz
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đź“–Job Order Costing Explained + Predetermined Overhead Rate5 Topics|1 Quiz
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🎥+✏️Job Order Costing Explained + Predetermined Overhead rate🟢
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🎙️Job Order Costing Explained + Predetermined Overhead rate
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✏️Compute a Predetermined Overhead Rate 🟢
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✏️Computing Total Job Costs and Unit Product Costs Using Multiple Predetermined Overhead Rates 🟢
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✏️Completed Job Cost Sheet 🟢
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🎥+✏️Job Order Costing Explained + Predetermined Overhead rate🟢
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đź“–Cost Flow In Job Order Costing5 Topics
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đź“–Cost Of Goods Manufactured With Example4 Topics
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đź“–Under-Applied & Over-Applied Overhead5 Topics|1 Quiz
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🎥+✏️Under-applied Overhead and Over-applied Overhead🟢
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🎙️Under-applied Overhead and Over-applied Overhead
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✏️Applying Overhead, T-Accounts, and Journal Entries🟢
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✏️Applying Overhead, Journal Entries, and T-Accounts🟢
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✏️Applying Overhead and Disposing of Underapplied or Overapplied Overhead🟢
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🎥+✏️Under-applied Overhead and Over-applied Overhead🟢
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đź“–Process Costing (Weighted Average)3 Topics
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đź“–Process Costing (FIFO)9 Topics|2 Quizzes
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🎥+✏️Process Costing (FIFO)🟢
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🎙️Process Costing (FIFO)
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🎥+✏️Process Costing Exercise🟢
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✏️ Process Costing Journal Entries🟢
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✏️Assigning Costs to Units Using the Weighted-Average Method🟢
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✏️Equivalent Units of Production Using the Weighted-Average Method🟢
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✏️Cost per Equivalent Unit Using the FIFO Method🟢
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✏️Assigning Costs to Units Using the FIFO Method🟢
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✏️Cost Reconciliation Report Using the FIFO Method🟢
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🎥+✏️Process Costing (FIFO)🟢
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đź“–Activity Based Costing11 Topics|2 Quizzes
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🎥+✏️Activity Based Costing🟢
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🎙️Activity Based Costing
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✏️+🎥Example Activity Based Costing🟢
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✏️ABC Cost Hierarchy🟢
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✏️First-Stage Allocation🟢
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✏️Compute Activity Rates🟢
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✏️Second-Stage Allocation🟢
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✏️Product and Customer Profitability Analysis🟢
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✏️Ashgrove Fabrication, Inc.: Activity-Based Costing 🟢
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✏️Ashgrove Fabrication, Inc.: Action Analysis🟢
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✏️Sterling Precision Corp: Activity-Based Costing for External Reports🟢
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🎥+✏️Activity Based Costing🟢
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đź“–Joint Product Costing & By-Product2 Topics
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🎯Comprehensive Test for: Cost Accounting Concepts + Previously Released AICPA Questions : Complete After reviewing Farhat and Becker2 Quizzes
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🎯Comprehensive ABC, Direct and Full (absorption) Costing : Complete After reviewing Farhat and Becker2 Quizzes
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B3:M2: PERFORMANCE MANAGEMENTđź“–Benchmarking2 Topics
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đź“–The 4 Costs Of Quality4 Topics|1 Quiz
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đź“–Control Charts2 Topics
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đź“–Pareto Chart2 Topics
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đź“–Fishbone2 Topics
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đź“–Nonfinancial Measures2 Topics|1 Quiz
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đź“–Non-GAAP Measures2 Topics|1 Quiz
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đź“–Performance Measurements2 Topics
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đź“–Balanced Scorecard5 Topics|1 Quiz
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🎯Comprehensive test: Responsibility Accounting + Previously Released AICPA Questions: Complete After reviewing Farhat and Becker2 Quizzes
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B3:M3: PROJECTION & FORECASTING TECHNIQUESđź“–Projection Techniques2 Topics
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đź“–Simple Regression2 Topics|1 Quiz
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đź“–Estimating Fixed & Variable Cost - High Low4 Topics|1 Quiz
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đź“–Cost Volume Profit Analysis2 Topics
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đź“–Contribution Margin Ratio2 Topics
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đź“–Cost Volume Profit Application6 Topics|1 Quiz
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🎥+✏️Cost Volume Profit Application🟢
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🎙️Cost Volume Profit Application
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✏️Computing the Contribution Margin Ratio and Variable Expense Ratio🟢
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✏️The Effect of Changes in Unit Sales on Net Operating Income🟢
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✏️Compute and Use the Degree of Operating Leverage🟢
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✏️Sable Ridge Company: Cost-Volume-Profit Relationships
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🎥+✏️Cost Volume Profit Application🟢
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đź“–Absorption & Variable Costing9 Topics|3 Quizzes
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🎥+✏️Absorption and Variable Costing🟢
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🎙️Absorption and Variable Costing
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🎥+✏️Example Absorption and Variable Costing🟢
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✏️Variable and Absorption Costing Unit Product Costs🟢
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✏️Variable Costing Income Statement and Net Operating Income Reconciliation🟢
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✏️Reconciliation of Absorption and Variable Costing Net Operating Incomes🟢
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✏️Cestrel Company Absorption and Variable Costing🟢
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✏️ Marlowe Corporation Variable Costing Income Stateme🟢
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✏️ Prescott Corporation🟢
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🎥+✏️Absorption and Variable Costing🟢
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đź“–Segmented Income Statement Traceable & Common Fixed Cost5 Topics|1 Quiz
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đź“–Break-Even & Common Errors3 Topics|1 Quiz
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đź“–Break Even Point & Target Profit3 Topics|1 Quiz
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đź“–Target & Cost Volume Profit Analysis3 Topics|1 Quiz
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đź“–Margin Of Safety3 Topics|1 Quiz
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đź“–Cost Structure & Profit Stability3 Topics
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đź“–Break-Even For Multi-Product4 Topics|1 Quiz
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🎯AICPA Questions: Projection and Forecasting Techniques2 Quizzes
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🎯Comprehensive Test: Cost Volume Profit Analysis + AICPA Practice Questions : Complete After reviewing Farhat and Becker2 Quizzes
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B3:M4: BUDGETINGđź“–What Is A Budget & Role Of Budgets2 Topics|1 Quiz
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đź“–Budgetary Process3 Topics|1 Quiz
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đź“–Types Of Budgets2 Topics|1 Quiz
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đź“–Zero Based Budgeting & Rolling Budget2 Topics|1 Quiz
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đź“–Activity Based Budgeting2 Topics|1 Quiz
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đź“–Master Budget & Related Schedules10 Topics|2 Quizzes
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 ✏️+🎥Master Budget and Related Schedules🟢
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🎙️Master Budget and Related Schedules
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✏️Schedule of Expected Cash Collections🟢
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✏️Direct Materials Budge🟢
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✏️Direct Labor Budget🟢
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✏️Manufacturing Overhead Budget🟢
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✏️Selling and Administrative Expense Budget🟢
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✏️Cash Budget🟢
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✏️Budgeted Balance Sheet🟢
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✏️Budgeted Income Statement🟢
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 ✏️+🎥Master Budget and Related Schedules🟢
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đź“–Production Budget6 Topics|1 Quiz
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đź“–Flexible Budget & Performance Analysis7 Topics|2 Quizzes
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🎯AICPA Questions: Budgeting2 Quizzes
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B3:M5: FINANCIAL STATEMENT ANALYSISđź“–Introduction Of Financial Statement Analysis2 Topics
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đź“–Vertical & Horizontal Analysis2 Topics
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đź“–Liquidity Ratios2 Topics
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đź“–Activity Ratios2 Topics
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đź“–Solvency Ratios2 Topics
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đź“–Profitability Ratios2 Topics
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đź“–Market/Investor Ratios2 Topics
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đź“–Comprehensive Practice Financial Statement Analysis5 Topics
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đź“–Return On Equity (ROE)2 Topics
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đź“–The Types Of Data & The 4 Vs2 Topics|1 Quiz
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đź“–Data Visualization2 Topics|1 Quiz
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đź“–The 4 Types Of Data Analytics: Descriptive, Diagnostics, Predictive & Prescriptive2 Topics
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đź“–Data Transformation2 Topics|1 Quiz
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đź“–Primary & Foreign Key3 Topics|1 Quiz
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🎯Comprehensive Test Ratios: AICPA Questions2 Quizzes
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B3:M6: VARIANCE ANALYSISđź“–Direct Material & Labor Variance Analysis6 Topics|2 Quizzes
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đź“–Variable & Fixed Overhead Variances4 Topics|2 Quizzes
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đź“–Variances Using Journal Entries6 Topics
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🎯Comprehensive Test Variance Analysis + Previously Released AICPA Questions : Complete After reviewing Farhat and Becker2 Quizzes
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B4:M1: INTANGIBLESđź“–Intro To Intangible Assets6 Topics|2 Quizzes
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đź“–Impairment Of Intangible Assets3 Topics
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đź“–Goodwill Impairment7 Topics|2 Quizzes
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đź“–Accounting For Computer Software Cost1 Topic|1 Quiz
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đź“–Research & Development Cost6 Topics|1 Quiz
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✏️+🎥Research and Development Cost🟢
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🎙️Research and Development Cost
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✏️Fenwick Aldridge Classification Issues, Intangible Assets🟢
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✏️+🎥Example: Research and Development Cost🟢
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✏️Accounting for Research and Development and Patent Costs🟢
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✏️Research and Development Costs🟢
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✏️+🎥Research and Development Cost🟢
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đź“–Start-Up & Initial Operating Losses4 Topics
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🎯Test: Intangibles Assets and Software Cost3 Quizzes
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B4:M2: REVENUE RECOGNITION ADVANCED TOPICSđź“–Percentage Of Completion Method Losses2 Topics
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đź“–Percentage Of Completion & Completed Contract Methods3 Topics|2 Quizzes
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đź“–Contract Modification3 Topics
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đź“–Sales Returns & Allowances2 Topics
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đź“–Repurchase Agreement2 Topics
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đź“–Bill & Hold2 Topics
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đź“–Accounting For Sales On Consignment1 Topic
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đź“–Warranty & Upfront Fees3 Topics
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đź“–Sales Reconciliation4 Topics|2 Quizzes
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🎯Test: Revenue Recognition1 Quiz
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B4:M3: STOCK COMPENSATIONđź“–Accounting For Stock Options3 Topics|1 Quiz
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đź“–Restricted Stocks3 Topics|2 Quizzes
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đź“–Share Appreciation Rights SARs2 Topics|2 Quizzes
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🎯Test: Stock Compensation1 Quiz
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B4:M4: BUSINESS COMBINATIONS & CONSOLIDATED FINANCIAL STATEMENTSđź“–Introduction To Business Combination2 Topics
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đź“–Variable Interest Entity2 Topics|1 Quiz
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đź“–Business Combinations: Acquisition Method2 Topics|1 Quiz
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đź“–Elimination Of The Investment In The Subsidiary2 Topics|1 Quiz
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đź“–Consolidated Financial Statements How To Read1 Topic|1 Quiz
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đź“–Impairment Of Assets (Intangibles & Goodwill)1 Topic|1 Quiz
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🎯Test: Business Combinations and Consolidations + AICPA Questions1 Quiz
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B4:M5: CONSOLIDATED FINANCIAL STATEMENTS: FOREIGN CURRENCY TRANSLATION ADJUSTMENTSđź“–Temporal Method: Remeasurement Model3 Topics|1 Quiz
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đź“–Current Rate Method | Translation Of Financial Statements3 Topics|1 Quiz
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đź“–Translation Of Retained Earnings2 Topics
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đź“–Translation Of Inventory, COGS, & PP&E2 Topics
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🎯AICPA Questions: Foreign Currency Translation Adjustments1 Quiz
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B4:M6: DERIVATIVES & HEDGE ACCOUNTINGđź“–Introduction To Hedging & Derivative Instruments3 Topics
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đź“–Speculations3 Topics
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đź“–Fair Value Hedge4 Topics
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đź“–Cash Flow Hedge4 Topics
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đź“–Hedging Effectiveness & Documentatiom5 Topics|2 Quizzes
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🎯Test: Derivatives and Hedging AICPA Questions2 Quizzes
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B4:M7: LEASESđź“–Introduction To Accounting For Leases3 Topics|2 Quizzes
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đź“–Lessee Accounting: Operating Lease vs Finance Lease12 Topics|2 Quizzes
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✏️+🎥Lease Computation🟢
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🎙️Lease Computation
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✏️+🎥Lessee Accounting: Operating Lease vs Finance Lease🟢
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🎙️Lessee Accounting: Operating Lease vs Finance Lease
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✏️+🎥Accounting for Finance Lease, Lessee🟢
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🎙️Accounting for Finance Lease, Lessee
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✏️+🎥Accounting for Operating Lease, Lessee🟢
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✏️+🎥Example: Finance vs Operating 🟢
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✏️Applying the Five Lease Classification Tests 🟢
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✏️Applying the Five Lease Classification Tests, Including a Renewal Option🟢
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✏️Right-of-Use Asset, Lease Liability, and Straight-Line Expense🟢
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✏️Right-of-Use Asset, Lease Liability, and Interest-Based Expense🟢
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✏️+🎥Lease Computation🟢
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đź“–Accounting For Sales-Type Lease, Lessor4 Topics
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đź“–Direct Financing Lease3 Topics
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đź“–Accounting For Operating Lease By Lessor6 Topics|2 Quizzes
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✏️+🎥Accounting for Operating Lease by Lessor🟢
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🎙️Accounting for Operating Lease by Lessor
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🎥+✏️ Example: Accounting for Operating Leases: Lessee and Lessor 🟢
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🎥+ ✏️CPA Exam leases Simulation: Finance Lease Vs Operating Lease Vs Sales Type Lease 🟢
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🎥+✏️CPA Exam Question: Lessor Accounting Exercise Simulation 🟢
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✏️Lessor Accounting for an Operating Lease: Oakcrest Company🟢
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✏️+🎥Accounting for Operating Lease by Lessor🟢
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đź“–Residual Value For Leases Guaranteed & Unguaranteed For Lessor2 Topics
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đź“–Initial Direct Cost & Executory Cost2 Topics|1 Quiz
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đź“–Accounting For Sales-Leaseback Transactions4 Topics|2 Quizzes
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🎯Test: Leases AICPA Questions2 Quizzes
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B4:M8: SEGMENT REPORTING & PUBLIC COMPANY REPORTING TOPICSđź“–Segment Reporting3 Topics|1 Quiz
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đź“–Extensible Business Reporting Language (XBRL)2 Topics|1 Quiz
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đź“–Regulation SK2 Topics|1 Quiz
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đź“–Regulation SX2 Topics|1 Quiz
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🎯Comprehensive Test: SEC requirements and Reportable Segments1 Quiz
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B4:M9: FINANCIAL STATEMENTS OF EMPLOYEE BENEFIT PLANđź“–Pension Plan Financial Statements2 Topics|1 Quiz
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🎯Test: Pension Plans AICPA Questions1 Quiz
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B5:M1: BUDGETARY, ENCUMBRANCES & ACTIVITY ACCOUNTINGđź“–Governmental Budgeting | Appropriations | Encumbrances | Estimated Revenues3 Topics
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đź“–Encumbrances Lapse At Year End | Encumbrances Don't Lapse At Year End2 Topics
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đź“–Budgetary Governmental Accounting1 Topic|2 Quizzes
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đź“–Revenue Recognition For Governmental Accounting3 Topics|1 Quiz
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đź“–Imposed Nonexchange Revenue Recognition2 Topics
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đź“–Governmental Grants | On Behalf Payments | Revenue Recognition3 Topics
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đź“–Governmental Revenue Recognition Sales Of Assets | Permits & Licenses Revenues2 Topics
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đź“–Expenditures Vs. Expenses2 Topics
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đź“–Materials & Supplies: Consumption Vs Purchases Method3 Topics
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đź“–Expenditures For Capital Asset, Interest, Principal & Capital/Operating Lease2 Topics
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đź“–Nonexchange Expenditures2 Topics
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đź“–Governmental Leases2 Topics
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B5:M2: OTHER TRANSACTIONSđź“–Elements Of Governmental Financial Statements2 Topics
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đź“–Interfund Governmental Activities3 Topics
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đź“–Categories of Fund Balance2 Topics|1 Quiz
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đź“–Net Position In Governmental Accounting2 Topics|1 Quiz
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B5:M3: GOVERNMENTAL FUNDS & FINANCIAL STATEMENTS: PART 1đź“–Governmental Funds2 Topics
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đź“–Special Revenue Funds2 Topics|1 Quiz
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đź“–Debt Service Funds2 Topics|1 Quiz
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B5:M4: GOVERNMENTAL FUNDS & FINANCIAL STATEMENTS: PART 2đź“–Capital Project Funds3 Topics|2 Quizzes
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đź“–Permanent Funds2 Topics|1 Quiz
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B5:M5: PROPRIETARY FUNDS FINANCIAL STATEMENTSđź“–Accounting For Internal Service Funds | Proprietary Funds2 Topics
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đź“–Accounting For Proprietary Funds | Enterprise Funds2 Topics
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đź“–Enterprise Funds | Landfill Cost2 Topics
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đź“–Journal Entries For Enterprise Funds1 Topic|2 Quizzes
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B5:M6: FIDUCIARY FUNDS FINANCIAL STATEMENTSđź“–Agency/Custodian Funds1 Topic
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đź“–Private Purpose/Investment Trust Funds2 Topics
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đź“–Pension Trust Funds2 Topics|2 Quizzes
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đź“–Governmental Funds2 Topics
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B5:M7: FORM & CONTENT OF THE ANNUAL COMPREHENSIVE ANNUAL FINANCIAL REPORTđź“–Annual Comprehensive Financial Report (ACFR)2 Topics|1 Quiz
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đź“–Components Units2 Topics|1 Quiz
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B5:M8: GOVERNMENT-WIDE FINANCIAL STATEMENTSđź“–Government Wide Financial Statements2 Topics|1 Quiz
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đź“–Capital Assets In Government-Wide FS2 Topics|1 Quiz
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B5:M9: FUND FINANCIAL STATEMENTSđź“–Fund Financial Statements2 Topics
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đź“–Major Fund Rules2 Topics
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đź“–Proprietary Funds2 Topics
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đź“–Cash Flow Statement For Proprietary Funds3 Topics|2 Quizzes
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đź“–Fiduciary Funds2 Topics
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B5:M10: DERIVING GOVERNMENT-WIDE FINANCIAL STATEMENTSđź“–Reconciliation Government Wide Financial Statements Capital Assets2 Topics
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đź“–Reconciliation Government Wide Financial Statements: Long Term Debt2 Topics
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đź“–Reconciliation Government Wide Financial Statements: Revenues & Expenses2 Topics
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đź“–Reconciling Internal Service Funds To Government Wide Financial Statements2 Topics
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đź“–Preparing Government Wide Financial Statements1 Topic|2 Quizzes
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B5:M11: NOTES & SUPPLEMENTARY INFORMATIONđź“–Management's Discussion & Analysis (MD&A) For Government2 Topics
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đź“–Notes To The FS - Governmental Accounting2 Topics
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đź“–Required Supplementary Information (Other Than MD&A)2 Topics|1 Quiz
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🎯Test: Government Accounting and Reporting + AICPA Questions1 Quiz
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Lesson 102,
Topic 2
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🎙️Cost Behavior: Variable Cost, Fixed Cost and Mixed Cost
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