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BAR UWorld Business Analysis and Reporting Supplemental Course
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WELCOME. PLEASE START HERE!
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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๐Introduce Yourself1 Topic
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๐จ๐จ๐จ2026 AICPA Released Questions1 Topic
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BAR 1-1: FINANCIAL STATEMENT ANALYSIS๐Financial Statement Analysis4 Topics
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๐Financial Ratio Analysis10 Topics|1 Quiz
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๐Comprehensive Practice Financial Statement Analysis5 Topics
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๐Return on Equity (ROE)2 Topics
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๐The types of Data8 Topics|3 Quizzes
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โ๏ธ+๐ฅThe types of Data and the 4 Vs. + PPT slides๐ข
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๐๏ธThe types of Data and the 4 Vs.
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โ๏ธ+๐ฅData Visualization + PPT slides๐ข
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๐๏ธData Visualization
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โ๏ธ+๐ฅThe 4 Types of Data Analytics: Descriptive, Diagnostics, Predictive & Prescriptive๐ข
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๐๏ธThe 4 Types of Data Analytics: Descriptive, Diagnostics, Predictive & Prescriptive
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โ๏ธ+๐ฅData Transformation๐ข
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๐๏ธData Transformation
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โ๏ธ+๐ฅThe types of Data and the 4 Vs. + PPT slides๐ข
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๐Primary and Foreign Key3 Topics|2 Quizzes
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BAR 1-2: PERFORMANCE MANAGEMENT๐Benchmarking2 Topics
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๐The 4 Costs of Quality4 Topics|1 Quiz
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๐Control Chart2 Topics
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๐Pareto charts2 Topics
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๐Fishbone2 Topics
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๐Non-GAAP Measures2 Topics|1 Quiz
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๐Performance Measurements2 Topics
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๐Balanced Scorecard5 Topics|1 Quiz
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๐จ๐จHOW TO SOLVE SIMULATIONS (TUTORIAL + VIDEO EXAMPLES)โ ย BAR CPA Exam Simulation Tutorial + 2024 and 2025 AICPA Video Questions. Uworld10 Topics|2 Quizzes
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๐ฅUnderstand the 4 Types of Simulations
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๐ฅ๐ฏBAR AICPA 2024: MCQs and Simulations
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โ๏ธ+๐ฅPreviously Released MCQs by AICPA | CPA Exam BAR Part 1๐ข
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โ๏ธ+๐ฅPreviously Released MCQs by AICPA | CPA Exam BAR Part 2๐ข
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๐ฅ# 1 BAR Video Simulation
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๐ฅ# 2 BAR Video Simulation
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๐ฅ# 3 BAR Video Simulation
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๐ฅ# 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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๐ฅUnderstand the 4 Types of Simulations
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BAR 1-3: COST ACCOUNTING๐Manufacturing Costs4 Topics|2 Quizzes
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๐Product Cost Vs Period Cost4 Topics|1 Quiz
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๐Cost Behavior: Variable, Fixed & Mixed4 Topics|1 Quiz
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๐Job-Order Costing and Overhead application5 Topics|1 Quiz
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๐ฅ+โ๏ธJob Order Costing Explained + Predetermined Overhead rate๐ข
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๐๏ธJob Order Costing Explained + Predetermined Overhead rate
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โ๏ธCompute a Predetermined Overhead Rate ๐ข
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โ๏ธComputing Total Job Costs and Unit Product Costs Using Multiple Predetermined Overhead Rates ๐ข
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โ๏ธCompleted Job Cost Sheet ๐ข
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๐ฅ+โ๏ธJob Order Costing Explained + Predetermined Overhead rate๐ข
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๐Cost Flow In Job Order Costing5 Topics
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๐Cost Of Goods Manufactured4 Topics
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๐Under-Applied Overhead & Over-Applied Overhead5 Topics|1 Quiz
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๐ฅ+โ๏ธUnder-applied Overhead and Over-applied Overhead๐ข
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๐๏ธUnder-applied Overhead and Over-applied Overhead
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โ๏ธApplying Overhead, Journal Entries, and T-Accounts๐ข
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โ๏ธApplying Overhead, T-Accounts, and Journal Entries๐ข
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โ๏ธApplying Overhead and Disposing of Underapplied or Overapplied Overhead๐ข
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๐ฅ+โ๏ธUnder-applied Overhead and Over-applied Overhead๐ข
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๐Process Costing (Weighted Average)3 Topics
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๐Process Costing (FIFO)9 Topics|2 Quizzes
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๐ฅ+โ๏ธProcess Costing (FIFO)๐ข
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๐๏ธProcess Costing (FIFO)
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๐ฅ+โ๏ธProcess Costing Exercise๐ข
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โ๏ธ Process Costing Journal Entries๐ข
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โ๏ธAssigning Costs to Units Using the Weighted-Average Method๐ข
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โ๏ธEquivalent Units of Production Using the Weighted-Average Method๐ข
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โ๏ธCost per Equivalent Unit Using the FIFO Method๐ข
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โ๏ธAssigning Costs to Units Using the FIFO Method๐ข
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โ๏ธCost Reconciliation Report Using the FIFO Method๐ข
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๐ฅ+โ๏ธProcess Costing (FIFO)๐ข
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๐Activity-Based Costing11 Topics|2 Quizzes
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๐ฅ+โ๏ธActivity Based Costing๐ข
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๐๏ธActivity Based Costing
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โ๏ธ+๐ฅExample Activity Based Costing๐ข
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โ๏ธABC Cost Hierarchy๐ข
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โ๏ธFirst-Stage Allocation๐ข
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โ๏ธCompute Activity Rates๐ข
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โ๏ธSecond-Stage Allocation๐ข
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โ๏ธProduct and Customer Profitability Analysis๐ข
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โ๏ธAshgrove Fabrication, Inc.: Activity-Based Costing ๐ข
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โ๏ธAshgrove Fabrication, Inc.: Action Analysis๐ข
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โ๏ธSterling Precision Corp: Activity-Based Costing for External Reports๐ข
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๐ฅ+โ๏ธActivity Based Costing๐ข
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๐Joint Product Costing & By-product2 Topics
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๐Projection Techniques2 Topics
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๐Simple regression2 Topics|1 Quiz
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๐High Low Method4 Topics|1 Quiz
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๐CVP Analysis2 Topics
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๐Contribution Margin Ratio2 Topics
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๐Cost Volume Profit Application6 Topics|1 Quiz
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๐ฅ+โ๏ธCost Volume Profit Application๐ข
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๐๏ธCost Volume Profit Application
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โ๏ธComputing the Contribution Margin Ratio and Variable Expense Ratio๐ข
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โ๏ธThe Effect of Changes in Unit Sales on Net Operating Income๐ข
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โ๏ธCompute and Use the Degree of Operating Leverage๐ข
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โ๏ธSable Ridge Company: Cost-Volume-Profit Relationships
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๐ฅ+โ๏ธCost Volume Profit Application๐ข
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๐Absorption & Variable Costing9 Topics|3 Quizzes
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๐ฅ+โ๏ธAbsorption and Variable Costing๐ข
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๐๏ธAbsorption and Variable Costing
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๐ฅ+โ๏ธExample Absorption and Variable Costing๐ข
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โ๏ธVariable and Absorption Costing Unit Product Costs๐ข
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โ๏ธVariable Costing Income Statement and Net Operating Income Reconciliation๐ข
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โ๏ธReconciliation of Absorption and Variable Costing Net Operating Incomes๐ข
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โ๏ธCestrel Company Absorption and Variable Costing๐ข
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โ๏ธ Marlowe Corporation Variable Costing Income Stateme๐ข
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โ๏ธ Prescott Corporation๐ข
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๐ฅ+โ๏ธAbsorption and Variable Costing๐ข
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๐Segmented Income Statement Traceable & Common Fixed Cost5 Topics|1 Quiz
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๐Break-Even & Common Errors3 Topics|1 Quiz
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๐Break-Even Point & Target Profit3 Topics|1 Quiz
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๐Target & Cost Volume Profit Analysis3 Topics|1 Quiz
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๐Margin Of Safety3 Topics|1 Quiz
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๐Break-Even For Multi-Product4 Topics|1 Quiz
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๐Cost Structure & Profit Stability2 Topics
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BAR 1-4: VARIANCE ANALYSIS๐Direct Material and Labor Variance Analysis6 Topics|2 Quizzes
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๐Variable and Fixed Overhead Variances4 Topics|2 Quizzes
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๐Variances Using Journal Entries6 Topics
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๐ฏComprehensive test: Responsibility Accounting + Previously Released AICPA Questions2 Quizzes
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๐ฏComprehensive Test ratios: AICPA Questions2 Quizzes
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๐ฏComprehensive Test for: Cost Accounting Concepts + Previously released AICPA Questions2 Quizzes
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๐ฏComprehensive ABC, Direct and Full (absorption) Costing2 Quizzes
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๐ฏAICPA Questions: Absorption vs Contribution Costing1 Quiz
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๐ฏComprehensive Test: AICPA Practice Questions3 Quizzes
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๐ฏComprehensive Test Variance Analysis + Previously Released AICPA Questions2 Quizzes
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BAR 2-1: BUDGETING๐What Is A Budget & Role Of Budgets2 Topics|1 Quiz
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๐Budgetary Process3 Topics|1 Quiz
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๐Types Of Budgets2 Topics|1 Quiz
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๐Zero Based Budgeting & Rolling Budget2 Topics|1 Quiz
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๐Activity Based Budgeting2 Topics|1 Quiz
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๐Master Budget & Related Schedules10 Topics|2 Quizzes
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๐ฅ+โ๏ธMaster Budget and Related Schedules๐ข
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๐๏ธMaster Budget and Related Schedules
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โ๏ธSchedule of Expected Cash Collections๐ข
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โ๏ธDirect Materials Budge๐ข
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โ๏ธDirect Labor Budget๐ข
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โ๏ธManufacturing Overhead Budget๐ข
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โ๏ธSelling and Administrative Expense Budget๐ข
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โ๏ธCash Budget๐ข
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โ๏ธBudgeted Balance Sheet๐ข
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โ๏ธBudgeted Income Statement๐ข
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๐ฅ+โ๏ธMaster Budget and Related Schedules๐ข
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๐Production Budget6 Topics|1 Quiz
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๐Flexible Budget & Performance Analysis7 Topics|2 Quizzes
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BAR 2-2: CAPITAL STRUCTURE๐Capital Structure Components2 Topics|1 Quiz
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๐Cost of Capital Components4 Topics|1 Quiz
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๐Capital Structure and the Weighted Average Cost of Capital6 Topics|1 Quiz
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๐Bond Yield and Risk Premium (BYRP)2 Topics|1 Quiz
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๐Growth, Profitability, and Financial Leverage4 Topics|1 Quiz
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๐Return on Investment4 Topics|1 Quiz
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๐Degree of Operating Leverage (DOL)4 Topics|1 Quiz
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๐Basics of Stock Options.2 Topics
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๐Bonds Valuation2 Topics
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๐Asset Valuation6 Topics
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๐Stock Valuation6 Topics|2 Quizzes
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๐Components of Required Rate of Return2 Topics|1 Quiz
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๐Valuation using Accounting estimates2 Topics|1 Quiz
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๐Residual Income5 Topics|1 Quiz
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BAR 2-3: FINANCIAL DECISION MODELS๐Time Value Of Money For Capital Budgeting7 Topics|1 Quiz
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โ๏ธ+๐ฅTime Value of Money for Capital Budgeting๐ข
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๐๏ธTime Value of Money for Capital Budgeting
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โ๏ธ Retirement Benefit Present Value Analysis๐ข
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โ๏ธPresent Value of Competing Investments๐ข
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โ๏ธBasic Present Value Concepts (Lakeside)๐ข
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โ๏ธBasic Present Value Concepts (Maya)๐ข
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โ๏ธMaximum Price for a Billing System๐ข
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โ๏ธ+๐ฅTime Value of Money for Capital Budgeting๐ข
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๐What Is Capital Budgeting?2 Topics|1 Quiz
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๐Net Present Value (NPV)5 Topics|1 Quiz
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๐Depreciation Tax Shield2 Topics
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๐Internal Rate Of Return IRR6 Topics
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๐Payback & Discounted Payback Period5 Topics
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๐Accounting Rate Of Return ARR & Average Accounting Return AAR3 Topics
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๐Profitability Index6 Topics
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๐Buy versus Lease NPV2 Topics
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๐Economic Value Added (EVA)2 Topics
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BAR 2-4: MARGINAL ANALYSIS๐Relevant and Irrelevant Cost3 Topics|2 Quizzes
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๐Add Or Drop A Segment5 Topics|1 Quiz
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๐Make Or Buy Component Analysis5 Topics|1 Quiz
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๐Accepting Or Rejecting Special Order4 Topics|1 Quiz
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๐Utilization Of A Constrained Resource3 Topics|1 Quiz
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๐Sell Or Process Further Decisions5 Topics|1 Quiz
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BAR 2-5: WORKING CAPITAL MANAGEMENT๐Receivables8 Topics|3 Quizzes
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โ๏ธ+๐ฅCash and Receivables๐ข
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๐๏ธCash and Receivables
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๐ฅ+โ๏ธPledging Receivables ๐ข
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๐๏ธPledging Receivables
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๐ฅ+โ๏ธSelling (factoring) Receivables ๐ข
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๐๏ธSelling (factoring) Receivables
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โ๏ธAssigning Accounts Receivable๐ข
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โ๏ธTransfer of Receivables with Recourse๐ข
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โ๏ธ+๐ฅCash and Receivables๐ข
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๐Economic Order4 Topics
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๐Risk Management4 Topics|4 Quizzes
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๐Letter of credit2 Topics
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๐Short term versus Long term financing2 Topics
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BAR 2-6: ENTERPRISE RISK MANAGEMENT๐Governance and Culture ERM4 Topics
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๐Performance and Risk Severity4 Topics
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๐Information, Communication and Reporting (ERM)4 Topics|2 Quizzes
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๐Trade-offs Between Risk and Return2 Topics
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๐Systematic and Unsystematic Risk2 Topics|1 Quiz
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๐Mitigating exchange rate risk6 Topics|1 Quiz
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๐Intro To Time Value of Money3 Topics|1 Quiz
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๐Present Value Of Single Amount4 Topics|2 Quizzes
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๐Present Value Of Annuity4 Topics
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๐Future Value Of Annuity5 Topics|1 Quiz
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๐Target Costing2 Topics
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๐Present Value Of Bond Computation & Deferred Annuity6 Topics
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BAR 2-7: MARKET INFLUENCES ON BUSINESS๐Law of Demand & Supply4 Topics|2 Quizzes
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๐Market Equilibrium2 Topics|1 Quiz
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๐Elasticity8 Topics|2 Quizzes
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๐Inflation4 Topics|1 Quiz
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๐Industry Factors4 Topics|2 Quizzes
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๐SWOT Analysis2 Topics|1 Quiz
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BAR 2-8: THE ECONOMIC EFFECT OF SIGNIFICANT TRANSACTIONS๐The Economic Effect of Significant Transactions4 Topics|2 Quizzes
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๐ฅ+โ๏ธMergers and Acquisitions Horizontal vs. Vertical Integration vs. Circular๐ข
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๐๏ธMergers and Acquisitions Horizontal vs. Vertical Integration vs. Circular
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๐ฅ+โ๏ธDivestures: Spin-Off, Equity Carve Out and Sale of Assets/Subsidiaries๐ข
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๐๏ธDivestures: Spin-Off, Equity Carve Out and Sale of Assets/Subsidiaries
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๐ฅ+โ๏ธMergers and Acquisitions Horizontal vs. Vertical Integration vs. Circular๐ข
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BAR 2-9: INTERNATIONAL BUSINESS OPERATIONS๐International Trade2 Topics|1 Quiz
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๐International Operations6 Topics|3 Quizzes
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๐ฅ+โ๏ธStructuring International Operations๐ข
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๐๏ธStructuring International Operations
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๐ฅ+โ๏ธExchange and Economic Risks in International Operations๐ข
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๐๏ธExchange and Economic Risks in International Operations
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โ๏ธ+๐ฅInfluences on International Operations๐ข
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๐๏ธInfluences on International Operations
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๐ฅ+โ๏ธStructuring International Operations๐ข
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๐ฏComprehensive test : Budgeting2 Quizzes
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๐ฏAICPA Questions: Capital Structure1 Quiz
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๐ฏComprehensive Test: Capital Budgeting + AICPA Previously Released Questions2 Quizzes
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๐ฏComprehensive Test: Marginal (differential) + Analysis + AICPA previously Released Questions2 Quizzes
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๐ฏComprehensive Test: Working Capital Management + AICPA previously released Questions2 Quizzes
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๐ฏComprehensive Test: Enterprise Risk Management Framework ERM1 Quiz
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๐ฏComprehensive Test Security Valuation + AICPA Questions2 Quizzes
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๐ฏComprehensive Test: Economics Questions + AICPA Previously Released Questions3 Quizzes
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BAR 3: Indefinite-lived intangible assets, including goodwill๐Intangible assets6 Topics|2 Quizzes
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๐Impairment Of Intangibles3 Topics
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๐Goodwill Impairment7 Topics|2 Quizzes
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๐Accounting for Computer Software Cost1 Topic|1 Quiz
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๐Research and Development Cost6 Topics|1 Quiz
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โ๏ธ+๐ฅResearch and Development Cost๐ข
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๐๏ธResearch and Development Cost
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โ๏ธFenwick Aldridge Classification Issues, Intangible Assets๐ข
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โ๏ธ+๐ฅExample: Research and Development Cost๐ข
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โ๏ธAccounting for Research and Development and Patent Costs๐ข
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โ๏ธResearch and Development Costs๐ข
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โ๏ธ+๐ฅResearch and Development Cost๐ข
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๐Start-Up & Initial Operating Losses4 Topics
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๐ฏComprehensive Test: Intangibles Assets and Software Cost3 Quizzes
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BAR 4: REVENUE RECOGNITION๐Percentage of Completion Method / Losses5 Topics
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๐Contract Modification3 Topics
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๐Revenue Recognition9 Topics
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โ๏ธ+๐ฅSales Returns and Allowances๐ข
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๐๏ธSales Returns and Allowances
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โ๏ธ+๐ฅRepurchase Agreement๐ข
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๐๏ธRepurchase Agreement
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โ๏ธ+๐ฅBill and Hold๐ข
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๐๏ธBill and Hold
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โ๏ธ+๐ฅWarranty and Upfront Fees๐ข
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๐๏ธWarranty and Upfront Fees
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ย โ๏ธ+๐ฅExample: Warranty Expense๐ข
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โ๏ธ+๐ฅSales Returns and Allowances๐ข
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๐Accounting for Sales3 Topics
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๐ฏComprehensive Test: Revenue recognition1 Quiz
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BAR 5: STOCK COMPENSATION๐Stock Options6 Topics|3 Quizzes
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๐Share-based payments2 Topics|2 Quizzes
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๐ฏComprehensive Test: stock compensation1 Quiz
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BAR 6: BUSINESS COMBINATIONS & CONSOLIDATED FINANCIAL STATEMENTS๐Business Combination6 Topics|2 Quizzes
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๐Consolidated Financial Statements2 Topics|1 Quiz
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๐Impairment of Assets (intangibles and Goodwill)1 Topic|1 Quiz
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๐ Consolidations1 Topic|1 Quiz
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BAR 7: CONSOLIDATED FINANCIAL STATEMENTS๐Temporal Method6 Topics|2 Quizzes
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โ๏ธ+๐ฅTemporal Method: Remeasurement Model๐ข
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๐๏ธTemporal Method: Remeasurement Model
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โ๏ธ+๐ฅCurrent Rate Method | Translation of Financial Statements๐ข
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๐๏ธCurrent Rate Method | Translation of Financial Statements
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โ๏ธ+๐ฅTemporal method Exercise๐ข
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โ๏ธ+๐ฅCurrent Rate Method Exercise๐ข
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โ๏ธ+๐ฅTemporal Method: Remeasurement Model๐ข
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๐Foreign Currency Translation4 Topics|1 Quiz
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๐ฏComprehensive test: Business Combinations and Consolidations + AICPA Questions1 Quiz
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๐ฏAICPA Questions: Foreign Currency Translation1 Quiz
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BAR 8: DERIVATIVES & HEDGE ACCOUNTING๐Hedge Accounting3 Topics
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๐Speculations3 Topics
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๐Fair Value Hedge4 Topics
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๐Cash Flow Hedge4 Topics
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๐Hedging Effectiveness5 Topics|2 Quizzes
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๐ฏTest: Derivatives and Hedging AICPA Questions1 Quiz
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BAR 9: LEASES๐Accounting for Leases5 Topics|2 Quizzes
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๐Leases7 Topics
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โ๏ธ+๐ฅDirect Financing Lease๐ข
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๐๏ธDirect Financing Lease
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๐ฅ+โ๏ธExample: Sales-Type Lease: Lessor's Perspective ๐ข
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โ๏ธ+๐ฅAccounting for Operating Lease by Lessor๐ข
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๐๏ธAccounting for Operating Lease by Lessor
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๐ฅ+โ๏ธ Example: Accounting for Operating Leases: Lessee and Lessor ๐ข
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โ๏ธDirect Finance Lease ๐ข
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โ๏ธ+๐ฅDirect Financing Lease๐ข
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๐Residual Value for Leases3 Topics
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๐Lessor Accounting3 Topics|1 Quiz
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๐Accounting for Leases Sales5 Topics|5 Quizzes
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๐ฅ+ โ๏ธCPA Exam leases Simulation: Finance Lease Vs Operating Lease Vs Sales Type Lease ๐ข
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โ๏ธ+๐ฅAccounting for Leases Sales-Leaseback๐ข
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๐๏ธAccounting for Leases SalesโLeaseback
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โ๏ธ+๐ฅExample: Sales Leaseback Agreement United Airlines๐ข
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โ๏ธAccounting for Leases Sales-Leaseback ๐ข
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๐ฅ+ โ๏ธCPA Exam leases Simulation: Finance Lease Vs Operating Lease Vs Sales Type Lease ๐ข
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๐ฏTest: Leases AICPA Questions1 Quiz
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BAR 10: SEGMENT REPORTING & PUBLIC COMPANY REPORTING๐Segment Reporting3 Topics|2 Quizzes
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๐Extensible Business Reporting Language (XBRL) & regulation6 Topics|3 Quizzes
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๐ฏComprehensive Test: Interim, SEC and Reportable Segments1 Quiz
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BAR 11: FINANCIAL STATEMENTS OF EMPLOYEE PENSION PLANS๐Pension Plan Financial Statements2 Topics|1 Quiz
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๐ฏTest: Pension plans AICPA questions1 Quiz
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BAR 12-1: FORM & CONTENT OF THE ANNUAL COMPREHENSIVE ANNUAL FINANCIAL REPORT๐Annual Comprehensive Financial Report2 Topics|1 Quiz
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๐Component Units2 Topics|1 Quiz
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BAR 12-2: BUDGETARY, ENCUMBRANCES & ACTIVITY ACCOUNTING๐Governmental Accounting5 Topics|2 Quizzes
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โ๏ธ+๐ฅIntroduction to Governmental Accounting๐ข
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โ๏ธ+๐ฅObjective of Financial Reporting for State and Local Governments๐ข
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โ๏ธ+๐ฅGovernmental Accounting Standards Board (GASB)๐ข
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โ๏ธ+๐ฅModified Accrual Accounting๐ข
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๐ฅ+โ๏ธ Example: Modified Basis Vs Cash Vs Full Accrual ๐ข
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โ๏ธ+๐ฅIntroduction to Governmental Accounting๐ข
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๐Encumbrances6 Topics|2 Quizzes
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๐ฅ+โ๏ธGovernmental Budgeting | Appropriations | Encumbrances | Estimated Revenues๐ข
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๐๏ธGovernmental Budgeting | Appropriations | Encumbrances | Estimated Revenues
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๐ฅ+โ๏ธ Example: Governmental Budgeting: Appropriations, Encumbrances, Estimated Revenues๐ข
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โ๏ธ+๐ฅEncumbrances Lapse at Year End | Encumbrances Don't Lapse at Year End๐ข
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๐๏ธEncumbrances Lapse at Year End | Encumbrances Donโt Lapse at Year End
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โ๏ธ+๐ฅBudgetary Governmental Accounting. Encumbrances. CPA Exam Questions๐ข
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๐ฅ+โ๏ธGovernmental Budgeting | Appropriations | Encumbrances | Estimated Revenues๐ข
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๐Revenue Recognition10 Topics|2 Quizzes
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๐ฅ+โ๏ธRevenue Recognition for Governmental Accounting๐ข
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๐๏ธRevenue Recognition for Governmental Accounting
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โ๏ธ+๐ฅ Imposed Nonexchange Revenue Recognition๐ข
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๐๏ธImposed Nonexchange Revenue Recognition
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๐ฅ+โ๏ธGovernmental Grants | On Behalf Payments | Revenue Recognition๐ข
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๐๏ธGovernmental Grants | On Behalf Payments | Revenue Recognition
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๐ฅ+โ๏ธGovernmental Revenue Recognition Sale of Assets | Permits and Licenses Revenues๐ข
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๐๏ธGovernmental Revenue Recognition Sale of Assets | Permits and Licenses Revenues
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โ๏ธ+๐ฅExample: Governmental Grant Revenue Recognition๐ข
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ย โ๏ธ+๐ฅExample: Modified Accrual Basis Revenue๐ข
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๐ฅ+โ๏ธRevenue Recognition for Governmental Accounting๐ข
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๐Expenditures vs. Expenses7 Topics
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๐ฅ+โ๏ธExpenditures vs. Expenses๐ข
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๐๏ธExpenditures vs. Expenses
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๐ฅ+โ๏ธCompensated Absences Expenditures๐ข
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โ๏ธ+๐ฅExample: Compensated Absences Expenditures๐ข
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๐ฅ+โ๏ธPension Expenditure๐ข
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๐ฅ+โ๏ธClaims and Judgments Expenditures๐ข
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โ๏ธ+๐ฅExample: Material Supplies Expenditures๐ข
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๐ฅ+โ๏ธExpenditures vs. Expenses๐ข
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๐Materials and Supplies2 Topics
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๐Expenditures For Capital Assets2 Topics
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๐Nonexchange4 Topics
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BAR 12-3: GOVERNMENT-WIDE FINANCIAL STATEMENTS๐Government wide Financial Statements2 Topics|1 Quiz
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๐Capital Assets in Government-wide FS2 Topics|1 Quiz
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๐Reconciliation Government Wide Financial Statements Assets8 Topics
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โ๏ธ+๐ฅReconciliation Government Wide Financial Statements Capital Assets๐ข
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๐๏ธReconciliation Government Wide Financial Statements Capital Assets
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โ๏ธ+๐ฅReconciliation Government Wide Financial Statements: Long Term Debt๐ข
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๐๏ธReconciliation Government Wide Financial Statements: Long Term Debt
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โ๏ธ+๐ฅReconciliation Government Wide Financial Statements: Revenues and Expenses๐ข
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๐๏ธReconciliation Government Wide Financial Statements: Revenues and Expenses
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ย โ๏ธ+๐ฅReconciling Internal Service Funds to Government Wide Financial Statements๐ข
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๐๏ธReconciling Internal Service Funds to Government Wide Financial Statements
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โ๏ธ+๐ฅReconciliation Government Wide Financial Statements Capital Assets๐ข
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BAR 12-4: DERIVING GOVERNMENT-WIDE FINANCIAL STATEMENTS๐Governmental Financial Statements3 Topics
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BAR 12-5: GOVERNMENTAL FUNDS & FINANCIAL STATEMENTS๐Elements of Governmental Financial Statements6 Topics
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๐ฅGeneral Fund | Debt Service Funds | Capital Project Funds | Special Revenue Funds
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โ๏ธ+๐ฅElements of Governmental Financial Statements๐ข
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๐๏ธElements of Governmental Financial Statements
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๐ฅFund Accounting: Elements of Governmental Financial Statements
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๐๏ธFund Accounting | Fund Balance | Elements of Governmental Financial Statements
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โ๏ธ+๐ฅExample: Governmental Fund๐ข
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๐ฅGeneral Fund | Debt Service Funds | Capital Project Funds | Special Revenue Funds
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๐Debt Service Funds4 Topics|2 Quizzes
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๐Governmental Funds5 Topics|1 Quiz
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๐Funding sources3 Topics
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BAR 12-6: FUND FINANCIAL STATEMENTS๐Proprietary funds financial statements11 Topics
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โ๏ธ+๐ฅProprietary Funds๐ข
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๐๏ธProprietary Funds
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๐ฅPropriety Funds | Enterprise Funds | Internal Service Funds
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๐ฅ+โ๏ธAccounting for Proprietary Funds | Enterprise funds ๐ข
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๐๏ธAccounting for Proprietary Funds | Enterprise funds
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๐ฅ+โ๏ธEnterprise Funds | Landfill Cost ๐ข
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๐๏ธEnterprise Funds | Landfill Cost
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โ๏ธ+๐ฅFiduciary Funds๐ข
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๐๏ธFiduciary Funds
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โ๏ธ+๐ฅFund Financial Statements๐ข
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๐๏ธFund Financial Statements
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โ๏ธ+๐ฅProprietary Funds๐ข
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๐Accounting for Internal Service Funds9 Topics|4 Quizzes
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๐ฅ+โ๏ธAccounting for Internal Service Funds | Proprietary Funds ๐ข
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๐๏ธAccounting for Internal Service Funds | Proprietary Funds
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๐ฅ+โ๏ธCash Flow statement for proprietary Funds ๐ข
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๐๏ธCash Flow statement for proprietary Funds
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ย โ๏ธ+๐ฅExample Cash Flow Statement for Proprietary Funds๐ข
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โ๏ธ+๐ฅExample: Journal Entries for Enterprise Funds | Financial Statements๐ข
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โ๏ธ+๐ฅCPA Exam Questions. Proprietary Funds๐ข
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ย โ๏ธ+๐ฅMajor Fund Rules๐ข
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๐๏ธMajor Fund Rules
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๐ฅ+โ๏ธAccounting for Internal Service Funds | Proprietary Funds ๐ข
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๐ Agency / Private Purpose Financial Statements3 Topics|2 Quizzes
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๐Pension Trust Funds2 Topics
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BAR 12-7: NOTES & SUPPLEMENTARY INFORMATION๐Management's Discussion and Analysis2 Topics
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๐Notes to FS & Required Supplementary Information (other than MD&A)4 Topics|1 Quiz
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๐Classification of fund balance4 Topics|2 Quizzes
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๐ฏTest: Government Accounting and Reporting + AICPA Questions1 Quiz
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๐กBAR 14: State and Local Governments: 14.03 Governmental funds financial statements1 Topic
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๐Cost Flow Assumptions4 Topics
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๐Cost Recovery Method for Revenue Recognition1 Topic|2 Quizzes
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๐CPA Exam Simulation & Questions2 Topics|2 Quizzes
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