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FAR Becker 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. 🚀Introduce Yourself
    1 Topic
  6. 🚨🚨🚨2026 AICPA Released Questions
    1 Topic
  7. Review/refresh Basic Accounting Module
    📖Basic of Accounting
    3 Topics
    |
    2 Quizzes
  8. 📖Adjusting Entries
    1 Topic
  9. 📖Financial Statements
    4 Topics
  10. 📖Reversing entries
    3 Topics
    |
    2 Quizzes
  11. 📖Statement of Retained Earnings and Changes in Equity
    6 Topics
    |
    1 Quiz
  12. F1-M1 INCOME STATEMENT
    📖Uses and Limitations Of The Income Statement
    2 Topics
    |
    1 Quiz
  13. 📖Income Statement Content, Format and Elements
    5 Topics
    |
    1 Quiz
  14. 📖Unusual Gains/Losses and Noncontrolling Interest
    4 Topics
  15. 📖Discontinued Operations
    7 Topics
    |
    2 Quizzes
  16. 📖Foreign Currency Transactions
    3 Topics
    |
    1 Quiz
  17. F1-M1 BALANCE SHEET
    📖Balance Sheet Overview
    15 Topics
    |
    1 Quiz
  18. F1-M1 COMPREHENSIVE INCOME
    📖Comprehensive Income
    5 Topics
    |
    2 Quizzes
  19. F1-M1 AICPA Questions
    🎯AICPA Questions: Foreign Currency
    1 Quiz
  20. 🎯AICPA Questions: Comprehensive Income
    1 Quiz
  21. 🎯AICPA Questions: Discontinued Operations
    1 Quiz
  22. 🚨🚨HOW TO SOLVE SIMULATIONS (TUTORIAL + VIDEO EXAMPLES)
    AICPA Video Solutions for 2024 and 2025 MCQs and Simulations
    19 Topics
    |
    2 Quizzes
  23. F1-M2 PUBLIC COMPANY REPORTING
    📖Public Company Reporting
    4 Topics
    |
    1 Quiz
  24. F1-M2 EPS
    📖Basic EPS
    8 Topics
    |
    1 Quiz
  25. 📖Diluted EPS
    11 Topics
    |
    1 Quiz
  26. 🎯AICPA Questions: Earnings Per Share and Public Company Reporting Topics
    2 Quizzes
  27. F1-M3 & M4 Stockholders' Equity
    📖Issuing Common Stock
    10 Topics
    |
    2 Quizzes
  28. 📖Preferred Stock
    6 Topics
    |
    2 Quizzes
  29. 📖Retained Earnings
    2 Topics
  30. 📖Treasury Stock
    12 Topics
    |
    2 Quizzes
  31. 📖Book Value Per Share
    4 Topics
  32. 📖Stock Subscriptions & Stock Rights
    3 Topics
    |
    1 Quiz
  33. 📖Dividends
    4 Topics
  34. 📖Property & Liquidating Dividend
    6 Topics
  35. 📖Stock Dividend & Stock Split
    7 Topics
    |
    2 Quizzes
  36. 📖Statement Of Stockholder's Equity
    2 Topics
  37. 🎯AICPA Questions: Stockholders’ Equity
    1 Quiz
  38. F2-M1 REVENUE RECOGNITION
    📖Revenue Recognition 5 Steps
    16 Topics
    |
    2 Quizzes
  39. 📖Long-Term Construction Contract
    14 Topics
    |
    2 Quizzes
  40. 📖Sales Returns & Allowances
    4 Topics
  41. 📖Bill & Hold
    3 Topics
  42. 📖Accounting For Sales On Consignment
    1 Topic
  43. 📖Warranty & Upfront Fees
    4 Topics
  44. 📖Sales Reconciliation
    2 Topics
  45. 📖Repurchase Agreement Options
    3 Topics
  46. 📖Incremental Cost Of Obtaining A Contract & Cost To fulfill A Contract
    1 Topic
  47. 📖Refund Liabilities & Rights of Return
    1 Topic
    |
    2 Quizzes
  48. 📖Contract Modification
    3 Topics
  49. 🎯AICPA Questions: Revenue Recognition
    1 Quiz
  50. F2-M2 ACCOUNTING CHANGES AND ERROR CORRECTIONS
    📖Accounting Changes
    5 Topics
    |
    2 Quizzes
  51. 📖Changes In Estimates
    5 Topics
    |
    1 Quiz
  52. 📖Changes In Reporting Entity
    2 Topics
    |
    2 Quizzes
  53. 📖Error Analysis
    12 Topics
    |
    2 Quizzes
  54. F2-M3 ADJUSTING ENTRIES
    📖Adjusting Entries
    8 Topics
    |
    2 Quizzes
  55. 🎯AICPA Questions: Adjusting entries
    1 Quiz
  56. F2-M4 NOTES TO FINANCIAL STATEMENTS
    📖Notes To Financial Statements
    2 Topics
  57. F2-M5 SUBSEQUENT EVENTS
    📖Subsequent Events
    2 Topics
    |
    1 Quiz
  58. F2-M6 FAIR VALUE MEASUREMENTS
    📖Fair Value Measurements
    8 Topics
    |
    1 Quiz
  59. 🎯AICPA Questions: Fair Value Accounting
    1 Quiz
  60. F2-M7 SPECIAL PURPOSE FRAMEWORK
    📖Special Purpose Framework
    11 Topics
    |
    1 Quiz
  61. 🎯AICPA Questions: Cash to Accrual
    1 Quiz
  62. F2-M8 RATIO AND VARIANCE ANALYSIS
    📖Financial Statement Analysis
    6 Topics
  63. 📖Ratio Analysis
    11 Topics
    |
    1 Quiz
  64. 📖Variance Analysis
    2 Topics
    |
    2 Quizzes
  65. 📖Comprehensive Practice Financial Statement Analysis
    5 Topics
  66. 🎯AICPA Questions: Ratio Analysis
    1 Quiz
  67. F3-M1 CASH & CASH EQUIVALENTS
    📖Cash & Cash Equivalents
    11 Topics
    |
    2 Quizzes
  68. F3-M2 TRADES & NOTES RECEIVABLE
    📖Account Or Trade Receivable
    12 Topics
    |
    2 Quizzes
  69. 📖Notes Receivable
    7 Topics
  70. 📖Pledging & Factoring Receivable
    6 Topics
    |
    2 Quizzes
  71. 🎯Comprehensive Test: Cash and Receivables + AICPA Questions
    2 Quizzes
  72. F3-M3 INVENTORY
    📖Perpetual Versus Periodic
    6 Topics
    |
    2 Quizzes
  73. 📖FOB Shipping & Destination
    3 Topics
  74. 📖Period & Product Cost
    4 Topics
  75. 📖Cost Flow Assumptions (FIFO, LIFO, Etc.)
    6 Topics
    |
    2 Quizzes
  76. 📖Inventory Errors
    6 Topics
    |
    1 Quiz
  77. 📖LIFO Reserve
    3 Topics
  78. 📖LIFO Liquidation
    2 Topics
  79. 📖Dollar Value LIFO
    6 Topics
    |
    2 Quizzes
  80. 📖Lower Of Cost Or Net Realizable Value
    11 Topics
    |
    2 Quizzes
  81. 📖Relative Sales Value Method Lump Sum Purchase
    2 Topics
    |
    1 Quiz
  82. 📖Purchase Commitment
    3 Topics
    |
    1 Quiz
  83. 📖Estimating Inventory Using Gross Profit
    5 Topics
    |
    2 Quizzes
  84. 📖Retail Inventory Method
    4 Topics
    |
    2 Quizzes
  85. 🎯Test: Inventory + AICPA Questions
    1 Quiz
  86. F3-M4 Property Plant and Equipment
    📖Cost Basis
    8 Topics
    |
    2 Quizzes
  87. 📖Interest Capitalization
    7 Topics
    |
    2 Quizzes
  88. F3-M5 DEPRECIATION AND IMPAIRMENT
    📖Depreciation
    18 Topics
    |
    2 Quizzes
  89. 📖Depletion Expense
    5 Topics
    |
    2 Quizzes
  90. 📖Impairment Losses
    8 Topics
    |
    2 Quizzes
  91. 📖Disposition Of Property Plant And Equipment
    5 Topics
    |
    1 Quiz
  92. 🎯Test: Fixed Assets Including Interest Capitalization and Impairment + AICPA Questions
    1 Quiz
  93. F3-M6 Intangible Assets with Finite Lives
    📖Intro To Intangible Assets
    6 Topics
    |
    2 Quizzes
  94. 📖Impairment Of Intangibles
    3 Topics
  95. 📖Goodwill & Goodwill Impairment
    7 Topics
    |
    2 Quizzes
  96. 📖Accounting For Computer Software Cost
    1 Topic
    |
    1 Quiz
  97. 📖Research & Development Cost
    6 Topics
    |
    1 Quiz
  98. 📖Start-Up & Initial Operating Losses
    4 Topics
  99. 📖Franchise Accounting
    2 Topics
  100. 📖Cloud Computing Arrangement
    1 Topic
  101. 🎯Test: Intangibles Assets
    1 Quiz
  102. F4-M1 PAYABLE AND ACCRUED LIABILITIES
    📖Current Liabilities
    11 Topics
    |
    3 Quizzes
  103. 📖Short-Term Obligations Expected To Be Refinanced
    3 Topics
    |
    2 Quizzes
  104. 📖Payroll Liabilities
    5 Topics
  105. 📖Asset Retirement Obligation
    3 Topics
  106. 📖Exit Disposal
    2 Topics
  107. F4-M2 CONTINGENCIES AND COMMITMENTS
    📖Loss Contingency & Estimated Liability
    6 Topics
  108. 📖Premium And Coupon Explained
    6 Topics
  109. 📖Warranty Cost
    7 Topics
    |
    2 Quizzes
  110. 🎯Test: Payables and Contingencies
    1 Quiz
  111. F4-M3 TIME VALUE OF MONEY
    📖Intro To Time Value Of Money
    3 Topics
    |
    1 Quiz
  112. 📖Present Value Of Single Amount
    4 Topics
    |
    2 Quizzes
  113. 📖Present Value Of Annuity
    4 Topics
  114. 📖Future Value Of Annuity
    5 Topics
    |
    1 Quiz
  115. 📖Present Value Of Bond Computation & Deferred Annuity
    6 Topics
  116. 📖Debt Covenant
    2 Topics
  117. F4-M4 & M5 Bonds
    📖Bonds
    11 Topics
  118. 📖Issue Bond Between Interest Payments
    7 Topics
  119. 📖Types Of Bonds
    2 Topics
    |
    1 Quiz
  120. 📖CPA Exam Questions: Bonds Payable
    3 Topics
    |
    2 Quizzes
  121. 📖Fair Value Options For Liabilities
    3 Topics
  122. 📖Notes Payable
    4 Topics
    |
    2 Quizzes
  123. F4-M6 DEBT RETIREMENT & RESTRUCTURING
    📖Debt Retirement
    4 Topics
    |
    1 Quiz
  124. 📖Debt Restructuring
    7 Topics
    |
    2 Quizzes
  125. 🎯Test: Bonds and Other Non current Liabilities + AICPA Questions
    1 Quiz
  126. F4-M7 LEASES
    📖Intro To Leases
    4 Topics
    |
    1 Quiz
  127. 📖Operating And Finance Lease
    13 Topics
    |
    2 Quizzes
  128. 📖Leases- Financial Statements Presentation And Disclosures
    4 Topics
  129. 🎯Test: Leases AICPA Questions
    1 Quiz
  130. F5-M1 FINANCIAL INSTRUMENTS
    📖Introduction To Investments
    3 Topics
  131. 📖Debt Securities Trading Securities
    3 Topics
    |
    2 Quizzes
  132. 📖Debt Securities Available For Sale
    5 Topics
  133. 📖Debt Securities Held To Maturities
    5 Topics
  134. 📖Equity Securities
    5 Topics
    |
    2 Quizzes
  135. 📖Fair Value Option For Investments
    3 Topics
  136. 📖Impairment Of Value Of Debt Investment CECL
    5 Topics
    |
    1 Quiz
  137. 📖Statement Of Comprehensive Income And Reclassification Adjustment
    6 Topics
    |
    1 Quiz
  138. 📖Financial Instruments Disclosures
    1 Topic
    |
    1 Quiz
  139. F5-M2 EQUITY METHOD
    📖Equity Method
    4 Topics
    |
    2 Quizzes
  140. 🎯CT Financial Instruments: 11 AICPA Questions
    1 Quiz
  141. F5-M3 CONSOLIDATED FINANCIAL STATEMENTS
    📖Introduction to Consolidation
    4 Topics
  142. 📖Elimination Entries Of The Investment In Subsidiary
    3 Topics
  143. 📖Balance Sheet Eliminating Entries
    2 Topics
    |
    1 Quiz
  144. 📖Elimination Of Non Depreciable Assets
    2 Topics
    |
    1 Quiz
  145. 📖Inventory Eliminating Entries
    2 Topics
    |
    1 Quiz
  146. 📖Elimination Of Depreciable Assets
    2 Topics
    |
    1 Quiz
  147. 📖Elimination Of Bonds Payable
    2 Topics
    |
    1 Quiz
  148. 📖Consolidated Financial Statements
    5 Topics
    |
    1 Quiz
  149. 📖Pushdown Accounting
    1 Topic
    |
    2 Quizzes
  150. 🎯Test: Business Combinations and Consolidations + AICPA Questions
    1 Quiz
  151. F5-M4 PARTNERSHIP
    📖Partnership
    10 Topics
    |
    1 Quiz
  152. 📖Introduction To The Statement Of Cash Flows
    4 Topics
    |
    2 Quizzes
  153. F5-M5 STATEMENT OF CASH FLOWS
    📖Operating Section: Indirect Method
    4 Topics
    |
    2 Quizzes
  154. 📖Direct Method Section: NOT Covered On The CPA Exam But Helpful For Converting Cash To Accrual & Vice Versa
    4 Topics
    |
    2 Quizzes
  155. 📖How To Prepare The Operating Section Statement Of Cash Flows
    2 Topics
  156. 📖Investing Section
    4 Topics
  157. 📖Financing Section
    3 Topics
    |
    2 Quizzes
  158. 📖Comprehensive Example
    1 Topic
  159. 🎯Test: Statement of Cash Flows + AICPA Questions
    1 Quiz
  160. F5-M6 & M7 INCOME TAXES
    📖Introduction To Deferred Taxes
    3 Topics
  161. 📖Deferred Tax Liabilities
    4 Topics
  162. 📖Deferred Tax Asset And Valuation Allowance
    7 Topics
    |
    1 Quiz
  163. 📖Temporary And Permanent Differences
    7 Topics
    |
    2 Quizzes
  164. 📖Uncertain Tax Position
    3 Topics
    |
    1 Quiz
  165. 📖CPA Exam Questions & MCQs
    10 Topics
  166. 📖Net Operating Loss
    5 Topics
  167. 📖Enacted Future Tax Rates
    3 Topics
    |
    2 Quizzes
  168. 🎯Test: Income Taxes + AICPA Questions
    1 Quiz
  169. F6-M1, M2, M3 & M4 NOT-FOR-PROFIT FINANCIAL REPORTING
    📖Introduction To Not For Profit Accounting / Statement Of Financial Position
    2 Topics
  170. 📖Statement Of Activities
    2 Topics
  171. 📖Statement Of Cash Flows
    7 Topics
    |
    1 Quiz
  172. 📖Contribution Revenue, Contribution Of Services And Donated Material
    6 Topics
  173. 📖Example
    2 Topics
    |
    2 Quizzes
  174. 📖Accounting For Health Care Providers
    4 Topics
    |
    1 Quiz
  175. 🎯Test: Not For Profit AICPA Questions
    1 Quiz
  176. F6-M5 & M6 Governmental Accounting Overview
    📖Introduction To Governmental Accounting
    6 Topics
    |
    4 Quizzes
  177. 📖Fund Accounting
    5 Topics
  178. 📖Governmental Funds
    3 Topics
  179. 📖Proprietary Funds
    2 Topics
  180. 📖Fiduciary Funds
    2 Topics
  181. 📖Modified Accrual Accounting
    4 Topics
  182. 🎯Test: Government Accounting and Reporting + AICPA Questions
    1 Quiz
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