Back to Course

BAR Miles Business Analysis and Reporting Supplemental Course

0% Complete
0/0 Steps
  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. 🚀Introduce Yourself
    1 Topic
  6. 🚨🚨🚨2026 AICPA Released Questions
    1 Topic
  7. B1:M1: ENTERPRISE RISK MANAGEMENT FRAMEWORK
    📖Governance & Culture ERM
    2 Topics
  8. 📖Strategy & Objective Setting ERM
    2 Topics
  9. 📖Performance & Risk Severity
    2 Topics
  10. 📖Risk Review (ERM)
    2 Topics
  11. 📖Information, Communication & Reporting (ERM)
    2 Topics
    |
    1 Quiz
  12. 📖Application Of ERM Into ESG
    2 Topics
    |
    1 Quiz
  13. 🎯Comprehensive Test: Enterprise Risk Management Framework ERM Complete After reviewing Farhat and Becker
    1 Quiz
  14. 🚨🚨HOW TO SOLVE SIMULATIONS (TUTORIAL + VIDEO EXAMPLES)
    ✅ BAR CPA Exam Simulation Tutorial + 2024 and 2025 AICPA Video Questions. Miles
    10 Topics
    |
    2 Quizzes
  15. B1:M2: FINANCIAL RISK MANAGEMENT
    📖Trade-Offs Between Risk & Return
    2 Topics
  16. 📖Systematic & Unsystematic Risk
    2 Topics
    |
    1 Quiz
  17. 📖Currency Exchange Rate Risk
    2 Topics
  18. 📖Mitigating Foreign Currency Exchange Rate Risk
    2 Topics
  19. 📖Financial Risks
    2 Topics
    |
    1 Quiz
  20. 📖Time Value Of Money: Simple Vs. Compounding. APR Vs. EAR
    3 Topics
    |
    1 Quiz
  21. 📖Present Value Of Single Amount
    4 Topics
    |
    2 Quizzes
  22. 📖Present Value Of Annuity
    4 Topics
  23. 📖Future Value Of Annuity
    5 Topics
    |
    1 Quiz
  24. 📖Present Value Of Bond Computation & Deferred Annuity
    6 Topics
  25. B1:M3: MARKET INFLUENCES ON BUSINESS
    📖Law Of Demand & Supply
    4 Topics
    |
    2 Quizzes
  26. 📖Market Equilibrium
    2 Topics
    |
    1 Quiz
  27. 📖Price Elasticity Of Demand & Supply
    4 Topics
    |
    1 Quiz
  28. 📖Cross Elasticity & Income Elasticity Of Demand
    4 Topics
    |
    1 Quiz
  29. 📖Inflation & Investments
    4 Topics
    |
    1 Quiz
  30. 📖Michael Porter Competitive Strategies
    2 Topics
    |
    1 Quiz
  31. 📖Porter's Five Forces
    2 Topics
    |
    1 Quiz
  32. 📖SWOT Analysis
    2 Topics
    |
    1 Quiz
  33. B1:M4: INTERNATIONAL BUSINESS OPERATIONS
    📖Introduction To International Trade
    2 Topics
    |
    1 Quiz
  34. 📖Structuring International Operations
    2 Topics
    |
    1 Quiz
  35. 📖Exchange & Economic Risks In International Operations
    2 Topics
    |
    1 Quiz
  36. 📖Influences On International Operations
    2 Topics
    |
    1 Quiz
  37. B1:M5: THE ECONOMIC EFFECT OF SIGNIFICANT TRANSACTIONS
    📖Mergers & Acquisitions
    2 Topics
    |
    1 Quiz
  38. 📖Divestitures
    2 Topics
    |
    1 Quiz
  39. 🎯Comprehensive Test: Economics Questions + AICPA Previously Released Questions
    3 Quizzes
  40. B2:M1: CAPITAL STRUCTURE
    📖Capital Structure Components
    2 Topics
    |
    1 Quiz
  41. 📖Cost Of Debt & Cost Of Preferred Stock
    2 Topics
    |
    1 Quiz
  42. 📖Capital Asset Pricing Model
    2 Topics
  43. 📖Cost Of Retained Earnings
    2 Topics
  44. 📖Bond Yield & Risk Premium (BYRP)
    2 Topics
    |
    1 Quiz
  45. 📖Weighted Average Cost Of Capital (WACC)
    2 Topics
    |
    1 Quiz
  46. 📖Optimal Capital Structure
    2 Topics
  47. 📖Growth & Profitability
    2 Topics
    |
    1 Quiz
  48. 📖Financial Leverage
    2 Topics
  49. 🎯AICPA Questions: Capital Structure
    1 Quiz
  50. B2:M2: WORKING CAPITAL MANAGEMENT
    📖Cash & Receivables
    2 Topics
    |
    1 Quiz
  51. 📖Pledging / Selling Recivables
    6 Topics
    |
    2 Quizzes
  52. 📖Cost Flow Assumptions - FIFO, LIFO & Weighted Average
    4 Topics
  53. 📖Economic Order Quantity
    2 Topics
  54. 📖Reorder Point & Safety Stock
    2 Topics
  55. 📖Just In Time Management
    2 Topics
    |
    1 Quiz
  56. 📖Accounts Payable Management
    2 Topics
    |
    2 Quizzes
  57. 📖Letter of Credit
    2 Topics
  58. 📖Short-Term Vs Long-Term Financing
    2 Topics
  59. 🎯Comprehensive Test: Working Capital Management + AICPA previously released Questions
    2 Quizzes
  60. B2:M3: FINANCIAL VALUATION METHODS
    📖Basics Of Stock Options
    2 Topics
  61. 📖Bonds & Bonds Valuation
    2 Topics
  62. 📖Common Stock Valuation
    4 Topics
    |
    1 Quiz
  63. 📖Components Of Required Rate Of Return
    2 Topics
    |
    1 Quiz
  64. 📖Stock Valuation Using Multiples
    2 Topics
    |
    1 Quiz
  65. 📖Valuation Using Accounting Estimates
    2 Topics
    |
    1 Quiz
  66. 📖Fair Value Measurements
    2 Topics
  67. 📖Fair Value Of Financial Assets/Liabilities
    2 Topics
  68. 📖Fair Value Of Non-Financial Assets
    2 Topics
  69. 🎯Comprehensive Test Security Valuation + AICPA Questions
    2 Quizzes
  70. B2:M4: FINANCIAL DECISION MODELS
    📖Time Value Of Money For Capital Budgeting
    7 Topics
    |
    1 Quiz
  71. 📖What is Capital Budgeting?
    2 Topics
    |
    1 Quiz
  72. 📖Net Present Value (NPV)
    5 Topics
    |
    1 Quiz
  73. 📖Depreciation Tax Shield
    2 Topics
  74. 📖Internal Rate Of Return IRR
    6 Topics
  75. 📖Payback & Discounted Payback Period
    5 Topics
  76. 📖Accounting Rate Of Return ARR & Average Accounting Return AAR
    3 Topics
  77. 📖Profitability Index PI
    6 Topics
  78. 🎯Comprehensive Test: Capital Budgeting + AICPA Previously Released Questions
    2 Quizzes
  79. B2:M5: MARGINAL ANALYSIS
    📖Relevant & Irrelevant Cost
    3 Topics
    |
    2 Quizzes
  80. 📖Add Or Drop A Segment
    5 Topics
    |
    1 Quiz
  81. 📖Make Or Buy Components Analysis
    5 Topics
    |
    1 Quiz
  82. 📖Accepting Or Rejecting Special Order
    4 Topics
    |
    1 Quiz
  83. 📖Utilization Of A Constrained Resource
    3 Topics
    |
    1 Quiz
  84. 📖Sell Or Process Further Decisions
    5 Topics
    |
    1 Quiz
  85. 🎯Comprehensive Test: Marginal (differential) + Analysis + AICPA previously Released Questions
    2 Quizzes
  86. B3:M1: COST ACCOUNTING
    📖Basic Cost Accounting Terms
    2 Topics
  87. 📖Three Baic Manufacturing Cost
    4 Topics
    |
    2 Quizzes
  88. 📖Product Cost Vs Period Cost
    4 Topics
    |
    1 Quiz
  89. 📖Cost Behavior: Variable, Fixed & Mixed Costs
    4 Topics
    |
    1 Quiz
  90. 📖Absorption & Variable Costing
    9 Topics
    |
    3 Quizzes
  91. 📖Segmented Income Statement Traceable & Common Fixed Cost
    5 Topics
    |
    1 Quiz
  92. 📖Break-Even & Common Errors
    3 Topics
    |
    1 Quiz
  93. 📖Job Order Costing + Predetermined Overhead Rate
    5 Topics
    |
    1 Quiz
  94. 📖Cost Flow In Job Order Costing
    5 Topics
  95. 📖Cost Of Goods Manufactured
    4 Topics
  96. 📖Under-Applied & Over-Applied Overhead
    5 Topics
    |
    1 Quiz
  97. 📖Process Costing (Weighted Average)
    4 Topics
  98. 📖Process Costing (FIFO)
    8 Topics
    |
    2 Quizzes
  99. 📖Activity Based Costing
    11 Topics
    |
    2 Quizzes
  100. 📖Joint Product Costing & By-Product
    2 Topics
  101. 🎯Comprehensive Test for: Cost Accounting Concepts + Previously released AICPA Questions
    2 Quizzes
  102. 🎯Comprehensive ABC, Direct and Full (absorption) Costing : Complete After reviewing Farhat and Becker
    2 Quizzes
  103. B3:M2: PERFORMANCE MANAGEMENT
    📖Benchmarking
    2 Topics
  104. 📖The 4 Costs Of Quality
    4 Topics
    |
    1 Quiz
  105. 📖Control Charts
    2 Topics
  106. 📖Pareto Chart
    2 Topics
  107. 📖Fishbone
    2 Topics
  108. 📖Non-Financial Measures
    2 Topics
    |
    1 Quiz
  109. 📖Non-GAAP Measures
    2 Topics
    |
    1 Quiz
  110. 📖Performance Measurements
    2 Topics
  111. 📖Balanced Scorecard
    5 Topics
    |
    1 Quiz
  112. 📖Return On Investment (ROI)
    4 Topics
    |
    1 Quiz
  113. 📖Residual Income
    5 Topics
    |
    1 Quiz
  114. 📖Economic Value Added (EVA)
    2 Topics
  115. 📖Return On Equity (ROE)
    2 Topics
  116. 🎯Comprehensive Test: Responsibility Accounting + Previously Released AICPA Questions : Complete After reviewing Farhat and Becker
    2 Quizzes
  117. B3:M3: PROJECTION & FORECASTING TECHNIQUES
    📖Projection Techniques
    2 Topics
  118. 📖Simple Regression
    2 Topics
    |
    1 Quiz
  119. 📖High Low Method
    4 Topics
    |
    1 Quiz
  120. 📖Cost Volume Profit Analysis
    2 Topics
  121. 📖Contribution Margin Ratio
    2 Topics
  122. 📖Cost Volume Profit Application
    6 Topics
    |
    1 Quiz
  123. 📖Break-Even Point & Target Profit
    3 Topics
    |
    1 Quiz
  124. 📖Target & Cost Volume Profit Analysis
    3 Topics
    |
    1 Quiz
  125. 📖Margin Of Safety
    3 Topics
    |
    1 Quiz
  126. 📖Cost Structure & Profit Stability
    2 Topics
  127. 📖Degree Of Operating Leverage (DOL)
    4 Topics
    |
    1 Quiz
  128. 📖Break-Even For Multi-Product
    4 Topics
    |
    1 Quiz
  129. 🎯AICPA Questions: Projection and Forecasting techniques
    2 Quizzes
  130. 🎯Comprehensive Test: Cost Volume Profit Analysis + AICPA Practice Questions : Complete After reviewing Farhat and Becker
    2 Quizzes
  131. B3:M4: MASTER BUDGET & ITS SCCHEDULES
    📖Budget & Role Of Budgets
    2 Topics
    |
    1 Quiz
  132. 📖Budgetary Process
    3 Topics
    |
    1 Quiz
  133. 📖Types Of Budgets
    2 Topics
    |
    1 Quiz
  134. 📖Zero Based Budgeting & Rolling Budget
    2 Topics
    |
    1 Quiz
  135. 📖Activity Based Budgeting
    2 Topics
    |
    1 Quiz
  136. 📖Master Budget & related Schedules
    10 Topics
    |
    2 Quizzes
  137. 📖Production Budget
    5 Topics
    |
    1 Quiz
  138. 🎯AICPA Questions: Budgeting
    2 Quizzes
  139. B3:M5: FINANCIAL STATEMENT ANALYSIS
    📖Intro To Financial Statement Analysis
    2 Topics
  140. 📖Vertical & Horizontal Analysis
    2 Topics
  141. 📖Liquidity Ratios
    2 Topics
  142. 📖Activity Ratios
    2 Topics
  143. 📖Solvency Ratios
    2 Topics
  144. 📖Profitability Ratios
    2 Topics
  145. 📖Market/Investor Ratios
    2 Topics
    |
    1 Quiz
  146. 📖Comprehensive Practice Financial Statement Analysis
    5 Topics
  147. 📖The Types Of Data & The 4 Vs
    2 Topics
  148. 📖Data Visualization
    2 Topics
    |
    1 Quiz
  149. 📖The 4 Types Of Data Analytics: Descriptive, Diagnostics, Predictive & Prescriptive
    2 Topics
    |
    1 Quiz
  150. 📖Data Transformation
    2 Topics
    |
    1 Quiz
  151. 📖Primary & Foreign Key
    3 Topics
    |
    1 Quiz
  152. 🎯Comprehensive Test ratios: AICPA Questions
    2 Quizzes
  153. B3:M6 VARIANCE ANALYSIS
    📖Flexible Budget & Performance Analysis
    7 Topics
    |
    2 Quizzes
  154. 📖Direct Material & Labor Variance Analysis
    6 Topics
    |
    2 Quizzes
  155. 📖Variances Using Journal Entries
    6 Topics
  156. 📖Variable & Fixed Overhead Variances
    4 Topics
    |
    2 Quizzes
  157. 📖Sales Variance Analysis
    2 Topics
  158. 🎯Comprehensive Test Variance Analysis + Previously Released AICPA Questions : Complete After reviewing Farhat and Becker
    2 Quizzes
  159. B4:M1: INTANGIBLES
    📖Intangible Assets
    6 Topics
    |
    2 Quizzes
  160. 📖Impairment Of Intangibles
    3 Topics
  161. 📖Goodwill Impairment
    7 Topics
    |
    2 Quizzes
  162. 📖Accounting For Computer Software Cost
    1 Topic
    |
    1 Quiz
  163. 📖Research & Development Cost
    6 Topics
    |
    1 Quiz
  164. 📖Start-Up & Initial Operating Losses
    4 Topics
  165. 🎯Test: Intangibles Assets and Software Cost
    3 Quizzes
  166. B4:M2: REVENUE RECOGNITION ADVANCED TOPICS
    📖Contract Modification
    3 Topics
  167. 📖Sales Returns & Allowances
    2 Topics
  168. 📖Repurchase Agreement
    2 Topics
  169. 📖Bill & Hold
    2 Topics
  170. 📖Warranty & Upfront Fees
    3 Topics
  171. 📖Revenue Recognition Examples
    2 Topics
    |
    2 Quizzes
  172. 📖Percentage Of Completion Method Losses
    3 Topics
  173. 📖Percentage Of Completion Method
    3 Topics
  174. 📖Cost Recovery Method For Revenue Recognition
    2 Topics
    |
    2 Quizzes
  175. 📖Accounting For Sales On Consignment
    2 Topics
  176. 📖Sales Reconciliation
    2 Topics
  177. 🎯Test: Revenue recognition
    1 Quiz
  178. B4:M3: STOCK COMPENSATION
    📖Accounting For Stock Options
    3 Topics
    |
    1 Quiz
  179. 📖Restricted Stocks
    3 Topics
    |
    2 Quizzes
  180. 📖Share Application Rights SARs
    2 Topics
    |
    2 Quizzes
  181. 🎯Test: stock compensation
    1 Quiz
  182. B4:M4: BUSINESS COMBINATIONS & CONSOLIDATED FINANCIAL STATEMENTS
    📖Intro To Business Combination
    2 Topics
  183. 📖Variable Interest Entity
    2 Topics
    |
    1 Quiz
  184. 📖Business Combinations: Acquisition Method
    2 Topics
    |
    1 Quiz
  185. 📖Elimination Of The Investment In The Subsidiary
    2 Topics
    |
    1 Quiz
  186. 📖Consolidated Financial Statements
    2 Topics
    |
    1 Quiz
  187. 📖Impairment Of Assets (Intangibles & Goodwill)
    2 Topics
    |
    1 Quiz
  188. 🎯Test: Business Combinations and Consolidations + AICPA Questions
    2 Quizzes
  189. B4:M5: CONSOLIDATED FINANCIAL STATEMENTS: FOREIGN CURRENCY TRANSLATION ADJUSTMENTS
    📖Temporal Method: Remeasurement Model
    3 Topics
    |
    1 Quiz
  190. 📖Current Rate Method | Translation Of Financial Statements
    3 Topics
    |
    1 Quiz
  191. 📖Translation Of Retained Earnings
    2 Topics
  192. 📖Translation Of Inventory, COGS, & PP&E
    2 Topics
  193. 📖Translation Of Financial Statements
    1 Topic
  194. 🎯AICPA Questions: Foreign Currency Translation
    1 Quiz
  195. B4:M6: DERIVATIVES & HEDGE ACCOUNTING
    📖Intro To Hedging & Derivative Instruments
    3 Topics
  196. 📖Speculations
    3 Topics
  197. 📖Fair Value Hedge
    4 Topics
  198. 📖Cash Flow Hedge
    4 Topics
  199. 📖Hedging Effectiveness & Documentation
    5 Topics
    |
    2 Quizzes
  200. 🎯Test: Derivatives and Hedging AICPA Questions
    1 Quiz
  201. B4:M7: LEASES
    📖Intro To Accounting For Leases
    2 Topics
    |
    2 Quizzes
  202. 📖Accounting For Sales-Type Lease, Lessor
    4 Topics
  203. 📖Direct Financing Lease
    3 Topics
  204. 📖Accounting For Operating Lease By Lessor
    4 Topics
    |
    2 Quizzes
  205. 📖Residual Value For Leases Guaranteed & Unguaranteed For Lessor
    2 Topics
  206. 📖Initial Direct Costs & Executory Cost
    2 Topics
    |
    1 Quiz
  207. 📖Finance Lease Vs Operating Lease Vs Sales Type Lease
    1 Topic
  208. 📖Accounting For Leases Sales - Leaseback
    4 Topics
    |
    2 Quizzes
  209. 🎯Test: Leases AICPA Questions
    1 Quiz
  210. B4:M8: SEGMENT REPORTING & PUBLIC COMPANY REPORTING TOPICS
    📖Segment Reporting
    3 Topics
    |
    1 Quiz
  211. 📖Extensible Business Reporting Language (XBRL)
    2 Topics
    |
    1 Quiz
  212. 📖Regulation SK
    2 Topics
    |
    1 Quiz
  213. 📖Regulation SX
    2 Topics
    |
    1 Quiz
  214. 🎯Comprehensive Test: Interim, SEC and Reportable Segments
    1 Quiz
  215. B4:M9: FINANCIAL STATEMENTS OF EMPLOYEE BENEFIT PLAN
    📖Pension Plan Financial Statements
    2 Topics
    |
    1 Quiz
  216. 🎯Test: Pension plans AICPA questions
    1 Quiz
  217. B5:M1: BUDGETARY & ACTIVITY ACCOUNTING
    📖Revenue Recognition For Governmental Accounting
    2 Topics
  218. 📖Imposed Non-Exchange Revenue Recognition
    2 Topics
  219. 📖Governmental Grants | On Behalf Payments | Revenue Recognition
    4 Topics
    |
    1 Quiz
  220. 📖Governmental Revenue Recognition Sale Of Assets
    2 Topics
  221. 📖Expenditures Vs Expenses
    2 Topics
  222. 📖Compensated Absences Expenditures
    3 Topics
  223. 📖Pension / Claims & Judgements Expenditures
    4 Topics
  224. 📖Material & Supplies
    3 Topics
  225. 📖Capital Asset Under Governmental Accounting
    1 Topic
  226. 📖Expenditures For Capital Asset, Interest, Principal & Capital/Operating Lease
    2 Topics
  227. 📖Non-Exchange Expenditures
    2 Topics
  228. 📖InterFund Governmental Activities
    3 Topics
  229. 📖Governmental Leases
    2 Topics
  230. 📖Elements Of Governmental Financial Statements
    2 Topics
  231. 📖Categories Of Fund Balance
    2 Topics
    |
    1 Quiz
  232. 📖Net Position In Governmental Accounting
    2 Topics
    |
    1 Quiz
  233. B5:M2: ENCUMBRANCES & OTHER TRANSACTIONS
    📖Governmental Budgeting | Appropriations | Encumbrances | Estimated Revenues
    3 Topics
  234. 📖Encumbrances Lapse At Year End | Encumbrances Don't Lapse At Year End
    3 Topics
    |
    2 Quizzes
  235. B5:M3: GOVERNMENTAL FUNDS & FINANCIAL STATEMENTS: PART 1
    📖Governmental Funds
    3 Topics
  236. 📖Special Revenue Funds
    2 Topics
    |
    1 Quiz
  237. 📖Debt Service Funds
    2 Topics
    |
    1 Quiz
  238. B5:M4: GOVERNMENTAL FUNDS & FINANCIAL STATEMENTS: PART 2
    📖Capital Project Funds
    3 Topics
    |
    2 Quizzes
  239. 📖Permanent Funds
    2 Topics
    |
    1 Quiz
  240. B5:M5: PROPRIETARY FUNDS FINANCIAL STATEMENTS
    📖Accounting For Proprietary Funds | Enterprise Funds
    2 Topics
  241. 📖Enterprise Funds | Landfill Cost
    2 Topics
  242. 📖Accounting For Internal Service Funds | Proprietary Funds
    2 Topics
  243. 📖Cash Flow Statement For Proprietary Funds
    3 Topics
    |
    3 Quizzes
  244. 📖Journal Entries For Enterprise Funds | Financial Statement
    1 Topic
    |
    1 Quiz
  245. B5:M6: FIDUCIARY FUNDS FINANCIAL STATEMENTS
    📖Agency / Custodian Funds
    2 Topics
  246. 📖Private Purpose / Investment Trust Funds
    2 Topics
  247. 📖Pension Trust Funds
    2 Topics
    |
    2 Quizzes
  248. B5:M7: FORM & CONTENT OF THE ANNUAL COMPREHENSIVE ANNUAL FINANCIAL REPORT
    📖Annual Comprehensive Financial Report (ACFR)
    2 Topics
    |
    1 Quiz
  249. 📖Component Units
    2 Topics
    |
    1 Quiz
  250. B5:M9: FUND FINANCIAL STATEMENTS
    📖Proprietary Funds
    2 Topics
  251. 📖Fiduciary Funds
    2 Topics
  252. 📖Governmental Fund
    2 Topics
  253. 📖Fund Accounting: Elements Of Governmental Financial Statements
    2 Topics
  254. B5:M10: GOVERNMENT WIDE FINANCIAL STATEMENTS
    📖Government Wide Financial Statements
    2 Topics
    |
    1 Quiz
  255. 📖Capital Assets In Government-Wide FS
    2 Topics
    |
    1 Quiz
  256. 📖Fund Financial Statements
    2 Topics
  257. 📖Major Fund Rules
    2 Topics
  258. 📖Reconciliation Government Wide Financial Statements: Capital Assets
    2 Topics
  259. 📖Reconciliation Government Wide Financial Statements: Long-Term Debt
    2 Topics
  260. 📖Reconciliation Government Wide Financial Statements: Revenues & Expenses
    2 Topics
  261. 📖Reconciling Internal Service Funds To Government Wide Financial Statements
    3 Topics
    |
    2 Quizzes
  262. B5:M11: NOTES & SUPPLEMENTARY INFORMATION
    📖Management's Discussion & Analysis (MD&A) For Government
    2 Topics
  263. 📖Notes To The FS - Governmental Accounting
    2 Topics
  264. 📖Required Supplementary Information (Other Than MD&A)
    2 Topics
    |
    1 Quiz
  265. 🎯Test: Government Accounting and Reporting + AICPA Questions
    1 Quiz
  266. 💡B3:M1: Cost accounting
    4 Quizzes