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BAR Surgent Business Analysis and Reporting Supplemental Course

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  1. WELCOME. PLEASE START HERE!

    1. Welcome to Farhat Lectures
  2. 2. How to Use This Course & Resources
  3. 3. Choosing the Right CPA Discipline
  4. 4. CPA Exam Study Tips & Common Questions
  5. ๐Ÿš€Introduce Yourself
    1 Topic
  6. ๐Ÿšจ๐Ÿšจ๐Ÿšจ2026 AICPA Released Questions
    1 Topic
  7. 1A1 - FINANCIAL RISK MANAGEMENT
    ๐Ÿ“–Trade-offs Between Risk and Return
    2 Topics
  8. ๐Ÿ“–Systematic and Unsystematic Risk
    2 Topics
    |
    1 Quiz
  9. ๐Ÿ“–Currency Exchange Rate Risk
    4 Topics
  10. ๐Ÿ“–Financial Risks
    2 Topics
    |
    1 Quiz
  11. ๐Ÿ“–Time Value of Money: Simple vs. Compounding. APR vs. EAR
    3 Topics
    |
    1 Quiz
  12. ๐Ÿ“–Present Value Of Single Amount
    4 Topics
    |
    1 Quiz
  13. ๐Ÿ“–Present Value Of Annuity
    4 Topics
  14. ๐Ÿ“–Future Value Of Annuity
    5 Topics
    |
    1 Quiz
  15. ๐Ÿ“–Present Value Of Bond Computation & Deferred Annuity
    6 Topics
  16. ๐Ÿ“–Target Costing
    2 Topics
  17. ๐Ÿšจ๐ŸšจHOW TO SOLVE SIMULATIONS (TUTORIAL + VIDEO EXAMPLES)
    โœ…ย BAR CPA Exam Simulation Tutorial + 2024 and 2025 AICPA Video Questions. Surgent
    10 Topics
    |
    2 Quizzes
  18. 1A2 - FINANCIAL STATEMENT ANALYSIS
    ๐Ÿ“–Financial Statement Analysis
    4 Topics
  19. ๐Ÿ“–Ratios
    8 Topics
  20. ๐Ÿ“–Market/Investor Ratios
    2 Topics
    |
    1 Quiz
  21. ๐Ÿ“–Comprehensive Practice Financial Statement Analysis
    5 Topics
  22. ๐Ÿ“–Return on Equity (ROE)
    2 Topics
  23. ๐Ÿ“–The types of Data
    8 Topics
    |
    3 Quizzes
    1. โœ๏ธ+๐ŸŽฅThe types of Data and the 4 Vs. + PPT slides๐ŸŸข
    2. ๐ŸŽ™๏ธThe types of Data and the 4 Vs.
    3. โœ๏ธ+๐ŸŽฅData Visualization + PPT slides๐ŸŸข
    4. ๐ŸŽ™๏ธData Visualization
    5. โœ๏ธ+๐ŸŽฅThe 4 Types of Data Analytics: Descriptive, Diagnostics, Predictive & Prescriptive๐ŸŸข
    6. ๐ŸŽ™๏ธThe 4 Types of Data Analytics: Descriptive, Diagnostics, Predictive & Prescriptive
    7. โœ๏ธ+๐ŸŽฅData Transformation๐ŸŸข
    8. ๐ŸŽ™๏ธData Transformation
  24. ๐Ÿ“–Primary and Foreign Key
    3 Topics
    |
    2 Quizzes
  25. 1A3 - MARGINAL ANALYSIS
    ๐Ÿ“–Relevant and Irrelevant Cost
    3 Topics
    |
    2 Quizzes
  26. ๐Ÿ“–Add or Drop A Segment
    5 Topics
    |
    1 Quiz
  27. ๐Ÿ“–Make or Buy Component Analysis
    5 Topics
    |
    1 Quiz
  28. ๐Ÿ“–Accepting or Rejecting Special Order
    4 Topics
    |
    1 Quiz
  29. ๐Ÿ“–Utilization of a Constrained Resource
    3 Topics
    |
    1 Quiz
  30. ๐Ÿ“–Sell or Process Further Decisions
    5 Topics
    |
    1 Quiz
  31. 1A4 - VARIANCE ANALYSIS
    ๐Ÿ“–Direct Material and Labor Variance Analysis
    6 Topics
    |
    2 Quizzes
  32. ๐Ÿ“–Variances Using Journal Entries
    6 Topics
  33. ๐Ÿ“–Variable & Fixed Overhead Variances
    4 Topics
    |
    2 Quizzes
  34. 1A5 - PERFORMANCE MANAGEMENT
    ๐Ÿ“–Benchmarking
    2 Topics
  35. ๐Ÿ“–The 4 Costs of Quality
    4 Topics
    |
    1 Quiz
  36. ๐Ÿ“–Control & Pareto charts
    4 Topics
  37. ๐Ÿ“–Fishbone
    2 Topics
  38. ๐Ÿ“–Non-GAAP Measures
    2 Topics
    |
    1 Quiz
  39. ๐Ÿ“–Performance Measurements
    2 Topics
  40. ๐Ÿ“–Balanced Scorecard
    5 Topics
    |
    1 Quiz
  41. ๐Ÿ“–Residual Income
    5 Topics
    |
    1 Quiz
  42. 1A6 - COST ACCOUNTING
    ๐Ÿ“–Manufacturing Costs
    4 Topics
    |
    2 Quizzes
  43. ๐Ÿ“–Product Cost Vs Period Cost
    4 Topics
    |
    1 Quiz
  44. ๐Ÿ“–Cost Behavioor: Variable, Fixed & Mixed Cost
    4 Topics
    |
    1 Quiz
  45. ๐Ÿ“–Job-Order Costing
    5 Topics
    |
    1 Quiz
  46. ๐Ÿ“–Cost Flow In Job-Order Costing
    5 Topics
  47. ๐Ÿ“–Cost Of Goods Manufactured
    4 Topics
  48. ๐Ÿ“–Under-Applied & Over-Applied Overhead
    5 Topics
    |
    1 Quiz
  49. ๐Ÿ“–Process Costing (Weighted Average)
    3 Topics
  50. ๐Ÿ“–Process Costing (FIFO)
    9 Topics
    |
    2 Quizzes
  51. ๐Ÿ“–Activity-Based Costing
    11 Topics
    |
    2 Quizzes
  52. ๐Ÿ“–Joint Product Costing & By-product
    2 Topics
  53. ๐ŸŽฏComprehensive Test Variance Analysis + Previously Released AICPA Questions
    2 Quizzes
  54. ๐ŸŽฏComprehensive Test ratios: AICPA Questions
    2 Quizzes
  55. ๐ŸŽฏComprehensive test: Responsibility Accounting + Previously Released AICPA Questions
    2 Quizzes
  56. ๐ŸŽฏComprehensive Test for: Cost Accounting Concepts + Previously released AICPA Questions
    2 Quizzes
  57. ๐ŸŽฏComprehensive ABC, Direct and Full (absorption) Costing : Complete After reviewing Farhat and Becker
    2 Quizzes
  58. 1B1 - Budgeting, Forecasting, and Projection
    ๐Ÿ“–Capital Budgeting
    7 Topics
    |
    1 Quiz
  59. ๐Ÿ“–What Is Capital Budgeting?
    2 Topics
    |
    1 Quiz
  60. ๐Ÿ“–Net Present Value (NPV)
    5 Topics
    |
    1 Quiz
  61. ๐Ÿ“–Depreciation Tax Shield
    2 Topics
  62. ๐Ÿ“–Internal Rate Of Return IRR
    6 Topics
  63. ๐Ÿ“–Payback & Discounted Payback Period
    5 Topics
  64. ๐Ÿ“–Accounting Rate Of Return ARR & Average Accounting Return AAR
    3 Topics
  65. ๐Ÿ“–Profitability Index
    6 Topics
  66. ๐Ÿ“–Buy versus Lease NPV
    2 Topics
  67. ๐Ÿ“–Economic Value Added (EVA)
    2 Topics
  68. 1B2 - PROJECTION & FORECASTING TECHNIQUES
    ๐Ÿ“–Projection techniques
    2 Topics
  69. ๐Ÿ“–Simple regression
    2 Topics
    |
    1 Quiz
  70. ๐Ÿ“–High Low Method
    4 Topics
    |
    1 Quiz
  71. ๐Ÿ“–CVP Analysis
    2 Topics
  72. ๐Ÿ“–Contribution Margin Ratio
    2 Topics
  73. ๐Ÿ“–Cost Volume Profit Application
    6 Topics
    |
    1 Quiz
  74. ๐Ÿ“–Absorption & Variable Costing
    9 Topics
    |
    3 Quizzes
  75. ๐Ÿ“–Segmented Income Statement Traceable & Common Fixed Cost
    5 Topics
    |
    1 Quiz
  76. ๐Ÿ“–Break-Even & Common Errors
    3 Topics
    |
    1 Quiz
  77. ๐Ÿ“–Break-Even Point & Target Profit
    3 Topics
    |
    1 Quiz
  78. ๐Ÿ“–Target & Cost Volume Profit Analysis
    3 Topics
    |
    1 Quiz
  79. ๐Ÿ“–Margin Of Safety
    3 Topics
    |
    1 Quiz
  80. ๐Ÿ“–Break-Even For Multi-Product
    4 Topics
    |
    1 Quiz
  81. ๐Ÿ“–Cost Structure & Profit Stability
    2 Topics
  82. 1B3 - BUDGETING
    ๐Ÿ“–What Is A Budget & Role Of Budgets
    2 Topics
    |
    1 Quiz
  83. ๐Ÿ“–Budgetary Process
    3 Topics
    |
    1 Quiz
  84. ๐Ÿ“–Types Of Budgets
    2 Topics
    |
    1 Quiz
  85. ๐Ÿ“–Zero Based Budgeting & Rolling Budget
    2 Topics
    |
    1 Quiz
  86. ๐Ÿ“–Activity Based Budgeting
    2 Topics
    |
    1 Quiz
  87. ๐Ÿ“–Master Budget & Related Schedules
    10 Topics
    |
    2 Quizzes
  88. ๐Ÿ“–Production Budget
    6 Topics
    |
    1 Quiz
  89. ๐Ÿ“–Flexible Budget and Performance Analysis
    7 Topics
    |
    2 Quizzes
  90. ๐ŸŽฏComprehensive Test: Capital Budgeting + AICPA Previously Released Questions
    2 Quizzes
  91. ๐ŸŽฏAICPA Previously Released Questions: Projection and Forecasting Techniques
    3 Quizzes
  92. ๐ŸŽฏAICPA Questions: Budgeting
    1 Quiz
  93. 1B4 - CAPITAL STRUCTURE
    ๐Ÿ“–Capital Structure Components
    2 Topics
    |
    1 Quiz
  94. ๐Ÿ“–Cost of Capital Components
    4 Topics
    |
    1 Quiz
  95. ๐Ÿ“–Capital Structure and the Weighted Average Cost of Capital
    6 Topics
    |
    1 Quiz
  96. ๐Ÿ“–Bond Yield and Risk Premium (BYRP)
    2 Topics
    |
    1 Quiz
  97. ๐Ÿ“–Degree of Operating Leverage (DOL)
    4 Topics
    |
    1 Quiz
  98. ๐Ÿ“–Growth, Profitability, and Financial Leverage
    4 Topics
    |
    1 Quiz
  99. ๐Ÿ“–Return on Investment
    4 Topics
    |
    1 Quiz
  100. 1B5 - WORKING CAPITAL MANAGEMENT
    ๐Ÿ“–Receivables
    8 Topics
    |
    3 Quizzes
  101. ๐Ÿ“–Economic Order
    4 Topics
  102. ๐Ÿ“–Just In Time Management
    2 Topics
    |
    1 Quiz
  103. ๐Ÿ“–Risk Management
    2 Topics
    |
    3 Quizzes
  104. ๐Ÿ“–Letter of credit
    2 Topics
  105. ๐Ÿ“–Short term versus Long term financing
    2 Topics
  106. ๐ŸŽฏAICPA Questions: Capital Structure
  107. ๐ŸŽฏComprehensive Test: Working Capital Management + AICPA previously released Questions
    2 Quizzes
  108. ๐Ÿ“–Cost Flow Assumptions
    4 Topics
  109. 1B6 - FINANCIAL VALUATION METHODS
    ๐Ÿ“–Asset Valuation
    6 Topics
  110. ๐Ÿ“–Basics of Stock Options.
    2 Topics
  111. ๐Ÿ“–Bonds Valuation
    2 Topics
  112. ๐Ÿ“–Stock Valuation
    6 Topics
    |
    2 Quizzes
  113. ๐Ÿ“–Components of Required Rate of Return
    2 Topics
    |
    1 Quiz
  114. ๐Ÿ“–Valuation using Accounting estimates
    2 Topics
    |
    1 Quiz
  115. ๐ŸŽฏComprehensive Test Security Valuation + AICPA Questions
    2 Quizzes
  116. 1B7 - ENTERPRISE RISK MANAGEMENT
    ๐Ÿ“–Governance and Culture ERM
    4 Topics
  117. ๐Ÿ“–Performance and Risk Severity
    4 Topics
  118. ๐Ÿ“–Information, Communication and Reporting (ERM)
    4 Topics
    |
    2 Quizzes
  119. ๐ŸŽฏComprehensive Test: Enterprise Risk Management Framework ERM
    1 Quiz
  120. 1B8 - Market Influences on Business
    ๐Ÿ“–Law of Demand & Supply
    4 Topics
    |
    2 Quizzes
  121. ๐Ÿ“–Market Equilibrium
    2 Topics
    |
    1 Quiz
  122. ๐Ÿ“–Elasticity
    8 Topics
    |
    2 Quizzes
  123. ๐Ÿ“–Inflation
    4 Topics
    |
    1 Quiz
  124. ๐Ÿ“–Industry Factors
    4 Topics
    |
    2 Quizzes
  125. ๐Ÿ“–SWOT Analysis
    2 Topics
    |
    1 Quiz
  126. 1B9 - INTERNATIONAL BUSINESS OPERATIONS
    ๐Ÿ“–International Trade
    2 Topics
    |
    1 Quiz
  127. ๐Ÿ“–International Operations
    6 Topics
    |
    3 Quizzes
  128. 1B10 - THE ECONOMIC EFFECT OF SIGNIFICANT TRANSACTIONS
    ๐Ÿ“–The Economic Effect of Significant Transactions
    4 Topics
    |
    2 Quizzes
  129. ๐ŸŽฏComprehensive Test: Economics Questions + AICPA Previously Released Questions
    3 Quizzes
  130. ๐ŸŽฏComprehensive Test: Marginal (differential) + Analysis + AICPA previously Released Questions
    2 Quizzes
  131. ๐ŸŽฏAICPA Questions: Absorption vs Contribution Costing
    1 Quiz
  132. 2A - INTANGIBLES
    ๐Ÿ“–Intangible assets
    6 Topics
    |
    2 Quizzes
  133. ๐Ÿ“–Impairment Of Intangibles
    3 Topics
  134. ๐Ÿ“–Goodwill Impairment
    7 Topics
    |
    2 Quizzes
  135. ๐Ÿ“–Research and Development Cost
    6 Topics
    |
    1 Quiz
  136. ๐Ÿ“–Start-Up & Initial Operating Losses
    4 Topics
  137. 2B - Internally Developed Software
    ๐Ÿ“–Accounting for Computer Software Cost
    1 Topic
    |
    1 Quiz
  138. ๐ŸŽฏTest: Intangibles Assets and Software Cost
    3 Quizzes
  139. 2C - REVENUE RECOGNITION ADVANCED TOPICS
    ๐Ÿ“–Percentage of Completion Method Losses
    4 Topics
  140. ๐Ÿ“–Contract Modification
    3 Topics
  141. ๐Ÿ“–Revenue Recognition
    9 Topics
  142. ๐Ÿ“–CPA Exam Simulation & Questions
    3 Topics
    |
    2 Quizzes
  143. ๐Ÿ“–Cost Recovery Method for Revenue Recognition
    1 Topic
    |
    2 Quizzes
  144. ๐Ÿ“–Accounting for Sales
    3 Topics
    |
    1 Quiz
  145. ๐ŸŽฏTest: Revenue recognition
    1 Quiz
  146. 2D - STOCK COMPENSATION
    ๐Ÿ“–Stock Options
    6 Topics
    |
    3 Quizzes
  147. ๐Ÿ“–Share-based payments
    2 Topics
    |
    2 Quizzes
  148. ๐ŸŽฏTest: stock compensation
    1 Quiz
  149. 2E - BUSINESS COMBINATIONS & CONSOLIDATED FINANCIAL STATEMENTS
    ๐Ÿ“–Business Combination
    6 Topics
    |
    2 Quizzes
  150. ๐Ÿ“–Consolidated Financial Statements
    2 Topics
    |
    1 Quiz
  151. ๐Ÿ“– Consolidations
    1 Topic
    |
    1 Quiz
  152. ๐Ÿ“–Impairment of Assets (intangibles and Goodwill)
    1 Topic
    |
    1 Quiz
  153. ๐ŸŽฏTest: Business Combinations and Consolidations + AICPA Questions
    2 Quizzes
  154. 2F - CONSOLIDATED FINANCIAL STATEMENTS
    ๐Ÿ“–Temporal Method
    6 Topics
    |
    2 Quizzes
  155. ๐Ÿ“–Foreign Currency Translation
    5 Topics
    |
    1 Quiz
  156. ๐ŸŽฏAICPA Questions: Foreign Currency Translation
    1 Quiz
  157. 2G - DERIVATIVES & HEDGE ACCOUNTING
    ๐Ÿ“–Hedge Accounting
    3 Topics
  158. ๐Ÿ“–Speculations
    3 Topics
  159. ๐Ÿ“–Fair Value Hedge
    4 Topics
  160. ๐Ÿ“–Cash Flow Hedge
    4 Topics
  161. ๐Ÿ“–Hedging Effectiveness & Documentation
    5 Topics
    |
    2 Quizzes
  162. ๐ŸŽฏTest: Derivatives and Hedging AICPA Questions
    1 Quiz
  163. 2H - LEASES
    ๐Ÿ“–Accounting for Leases
    5 Topics
    |
    2 Quizzes
  164. ๐Ÿ“–Leases
    7 Topics
  165. ๐Ÿ“–Residual Value for Leases
    3 Topics
  166. ๐Ÿ“–Lessor Accounting
    3 Topics
    |
    1 Quiz
  167. ๐Ÿ“–Accounting for Leases Sales
    5 Topics
    |
    5 Quizzes
  168. ๐ŸŽฏTest: Leases AICPA Questions
    1 Quiz
  169. 2I - SEGMENT REPORTING & PUBLIC COMPANY REPORTING TOPICS
    ๐Ÿ“–Segment Reporting
    3 Topics
    |
    2 Quizzes
  170. ๐Ÿ“–Extensible Business Reporting Language (XBRL) & regulation
    6 Topics
    |
    3 Quizzes
  171. ๐ŸŽฏComprehensive Test: Interim, SEC and Reportable Segments
    1 Quiz
  172. 2J - FINANCIAL STATMENTS OF EMPLOYEE BENEFIT PLANS
    ๐Ÿ“–Pension Plan Financial Statements
    2 Topics
    |
    1 Quiz
  173. ๐ŸŽฏTest: Pension plans AICPA questions
    1 Quiz
  174. 3A1 - FORM & CONTENT OF THE ANNUAL COMPREHENSIVE ANNUAL FINANCIAL REPORT
    ๐Ÿ“–Annual Comprehensive Financial Report
    2 Topics
    |
    1 Quiz
  175. ๐Ÿ“–Component Units
    2 Topics
    |
    1 Quiz
  176. 3A2 - GOVERNMENT-WIDE FINANCIAL STATEMENTS
    ๐Ÿ“–Government wide Financial Statements
    2 Topics
    |
    1 Quiz
  177. ๐Ÿ“–Capital Assets in Government-wide FS
    2 Topics
    |
    1 Quiz
  178. ๐Ÿ“–Governmental Financial Statements
    4 Topics
  179. ๐Ÿ“–Reconciliation Government Wide Financial Statements Assets
    8 Topics
    |
    2 Quizzes
  180. 3A2 - Government Funds Financial Statements
    ๐Ÿ“–Governmental Funds
    3 Topics
  181. ๐Ÿ“–Elements of Governmental Financial Statements
    2 Topics
  182. ๐Ÿ“–Special Revenue Funds
    2 Topics
    |
    1 Quiz
  183. ๐Ÿ“–Debt Service Funds
    2 Topics
    |
    1 Quiz
  184. ๐Ÿ“–Categories of Fund Balance
    2 Topics
    |
    1 Quiz
  185. ๐Ÿ“–Interfund Governmental Activities
    3 Topics
  186. ๐Ÿ“–Net Position in Governmental Accounting
    2 Topics
    |
    1 Quiz
  187. ๐Ÿ“–Governmental Funds
    6 Topics
    |
    1 Quiz
  188. 3A3 - Proprietary Funds Financial Statements
    ๐Ÿ“–Accounting for Proprietary Funds
    7 Topics
    |
    2 Quizzes
  189. ๐Ÿ“–Proprietary funds financial statements
    4 Topics
  190. ๐Ÿ“–Cash Flow statement for proprietary Funds
    3 Topics
    |
    2 Quizzes
  191. 3A4 - Fiduciary Funds Financial Statements
    ๐Ÿ“–Private Purpose/Investment Trust Funds
    3 Topics
  192. ๐Ÿ“–Pension Trust Funds
    2 Topics
    |
    2 Quizzes
  193. 3B1 - Capital Assets and Infrastructure Assets
    ๐Ÿ“–Capital Assets and Infrastructure Assets
    1 Topic
  194. 3B2 - General and Proprietary Long-Term Liabilities
    ๐Ÿ“–Expenditures for Capital Asset, Interest, Principal and Capital/Operating Lease
    2 Topics
  195. ๐Ÿ“–Nonexchange Revenue Transactions
    2 Topics
  196. ๐Ÿ“–Expenditures vs. Expenses
    6 Topics
  197. ๐Ÿ“–Materials and Supplies
    3 Topics
  198. 3B3 - BUDGETARY, ENCUMBRANCES & ACTIVITY ACCOUNTING
    ๐Ÿ“–Revenue Recognition
    10 Topics
    |
    2 Quizzes
  199. ๐Ÿ“–Governmental Leases
    2 Topics
  200. ๐Ÿ“–Governmental Budgeting & Encumbrances
    6 Topics
    |
    2 Quizzes
  201. ๐ŸŽฏTest: Government Accounting and Reporting + AICPA Questions
    1 Quiz
  202. ๐Ÿ’ก3A2 - Government Funds Financial Statements: Part 3
    1 Topic

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