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BAR Gleim 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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🚀Introduce Yourself1 Topic
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🚨🚨🚨2026 AICPA Released Questions1 Topic
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Study Unit 1: Data Analytics📖The types of Data and the 4 Vs4 Topics|1 Quiz
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📖Data Visualization & Transformation4 Topics|2 Quizzes
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📖Primary and Foreign Key3 Topics|1 Quiz
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Study Unit 2: Financial statement analysis📖Introduction of Financial Statement Analysis2 Topics
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📖Horizontal & Vertical Analysis2 Topics
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📖Financial Ratio Analysis8 Topics
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📖Market/Investor Ratios2 Topics|2 Quizzes
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📖Comprehensive Practice Financial Statement Analysis5 Topics
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🎯Comprehensive Test ratios: AICPA Questions2 Quizzes
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🚨🚨HOW TO SOLVE SIMULATIONS (TUTORIAL + VIDEO EXAMPLES)✅ BAR CPA Exam Simulation Tutorial + 2024 and 2025 AICPA Video Questions. Gleim10 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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Study Unit 3: Nonfinancial and Non-GAAP Measures of Performance📖Benchmarking2 Topics
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📖Balanced Scorecard5 Topics|1 Quiz
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📖The 4 Costs of Quality4 Topics|1 Quiz
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📖Control & Pareto charts4 Topics
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📖Fishbone2 Topics
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📖Non-GAAP Measures2 Topics|1 Quiz
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📖Performance Measurements2 Topics
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📖Return on Investment (ROI)4 Topics|1 Quiz
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📖Residual Income5 Topics|1 Quiz
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📖Return on Equity (ROE)2 Topics
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🎯Comprehensive Test: Responsibility Accounting + Previously Released AICPA Questions2 Quizzes
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💡Projection Techniques4 Topics|1 Quiz
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🎯Comprehensive Test: Projection Techniques1 Quiz
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Study Unit 4: Costing Fundamentals📖Manufacturing Costs4 Topics|2 Quizzes
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📖Product Cost Vs Period Cost4 Topics|1 Quiz
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📖Cost Of Goods Manufactured4 Topics
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📖Fixed, Variable & Mixed costs4 Topics|1 Quiz
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📖Estimating Fixed & Variable Cost - High Low4 Topics|1 Quiz
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📖Joint Product Costing & By-product2 Topics|3 Quizzes
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📖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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📖Segmented Income Statement Traceable & Common Fixed Cost5 Topics|1 Quiz
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📖Break-Even & Common Errors3 Topics|1 Quiz
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📖Target Costing2 Topics
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📖CVP Analysis2 Topics
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📖Contribution Margin Ratio2 Topics
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📖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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📖Target & Cost Volume Profit Analysis3 Topics|1 Quiz
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📖Margin Of Safety3 Topics|1 Quiz
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📖Break-Even For Multi-Product4 Topics|1 Quiz
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📖Cost Structure & Profit Stability2 Topics
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📖Break-Even Point & Target Profit3 Topics|1 Quiz
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📖Degree Of Operating Leverage (DOL)4 Topics|1 Quiz
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🎯Comprehensive Test for: Cost Accounting Concepts + Previously released AICPA Questions2 Quizzes
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🎯AICPA Questions: Absorption vs Contribution Costing1 Quiz
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🎯Comprehensive Test: Cost Volume Profit Analysis + AICPA Practice Questions2 Quizzes
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Study Unit 5: Costing Systems📖Job Order Costing5 Topics
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📖Cost Flow In Job Order Costing5 Topics
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📖Under-Applied Overhead & Over-Applied Overhead5 Topics|1 Quiz
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📖Process Costing (Weighted Average)3 Topics
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📖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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📖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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🎯Comprehensive ABC, Direct and Full (absorption) Costing2 Quizzes
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Study Unit 6: Budgeting📖What Is A Budget & Role Of Budgets2 Topics|1 Quiz
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📖Budgetary Process3 Topics|1 Quiz
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📖Types Of Budgets2 Topics|1 Quiz
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📖Zero Based Budgeting & Rolling Budget2 Topics|1 Quiz
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📖Activity Based Budgeting2 Topics|1 Quiz
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📖Master Budget and 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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📖Production Budget6 Topics|1 Quiz
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📖Flexible Budget & Performance Analysis7 Topics|2 Quizzes
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📖Variances Using Journal Entries6 Topics
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📖Variable & Fixed Overhead Variances4 Topics|2 Quizzes
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📖Direct Material & Labor Variance Analysis6 Topics|2 Quizzes
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🎯AICPA Questions: Budgeting2 Quizzes
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🎯Comprehensive Test Variance Analysis + Previously Released AICPA Questions2 Quizzes
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Study Unit 7: Capital Structure📖Capital Structure Components2 Topics|1 Quiz
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📖Cost of Capital Components4 Topics|1 Quiz
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📖Capital Structure and the Weighted Average Cost of Capital6 Topics|1 Quiz
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📖Bond Yield and Risk Premium (BYRP)2 Topics|1 Quiz
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📖Growth, Profitability, and Financial Leverage5 Topics|1 Quiz
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🎯AICPA Questions: Capital Structure1 Quiz
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Study Unit 8: Financial Valuation📖Asset Valuation6 Topics
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📖Valuation using Accounting estimates2 Topics|1 Quiz
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📖Bonds Valuation2 Topics
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📖Basics of Stock Options.2 Topics
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📖Common Stock Valuation8 Topics|3 Quizzes
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✏️+🎥Common Stock Valuation: Zero Growth🟢
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🎙️Common Stock Valuation: Zero Growth
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✏️+🎥Common Stock Valuation: Constant Growth🟢
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🎙️Common Stock Valuation: Constant Growth
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✏️+🎥Components of Required Rate of Return🟢
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🎙️Components of Required Rate of Return
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✏️+🎥Stock Valuation Using Multiples🟢
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🎙️Stock Valuation Using Multiples
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✏️+🎥Common Stock Valuation: Zero Growth🟢
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STUDY UNIT 8-1: FINANCIAL DECISION MODELS📖Capital Budgeting7 Topics|1 Quiz
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📖What Is Capital Budgeting?2 Topics|1 Quiz
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📖Net Present Value (NPV)5 Topics|1 Quiz
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📖Depreciation Tax Shield2 Topics
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📖Internal Rate Of Return IRR6 Topics
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📖Payback & Discounted Payback Period5 Topics
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📖Accounting Rate Of Return ARR & Average Accounting Return AAR3 Topics
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📖Profitability Index6 Topics
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📖Buy versus Lease NPV2 Topics
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📖Economic Value Added (EVA)2 Topics
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STUDY UNIT 8-2: MARGINAL ANALYSIS📖Relevant and Irrelevant Cost3 Topics|2 Quizzes
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📖Add or Drop A Segment5 Topics|1 Quiz
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📖Make Or Buy Component Analysis5 Topics|1 Quiz
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📖Accepting Or Rejecting Special Order4 Topics|1 Quiz
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📖Utilization Of A Constrained Resource3 Topics|1 Quiz
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📖Sell Or Process Further Decisions5 Topics|1 Quiz
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🎯 Previously Released AICPA Questions: Securities Valuation1 Quiz
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🎯Comprehensive Test: Capital Budgeting + AICPA Previously Released Questions2 Quizzes
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🎯Comprehensive Test: Marginal (differential) + Analysis + AICPA previously Released Questions2 Quizzes
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Study Unit 9: COSO Enterprise Risk Management and Derivatives📖Governance and Culture ERM4 Topics
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📖Performance and Risk Severity4 Topics
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📖Information, Communication and Reporting (ERM)4 Topics|2 Quizzes
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🎯Comprehensive Test: Enterprise Risk Management Framework ERM1 Quiz
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Study Unit 10: Mitigating Financial Risks📖Trade-offs Between Risk and Return2 Topics
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📖Financial Risks2 Topics|1 Quiz
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📖Systematic and Unsystematic Risk2 Topics|1 Quiz
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📖Time Value of Money3 Topics|1 Quiz
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📖Present Value Of Single Amount4 Topics|2 Quizzes
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📖Present Value Of Annuity4 Topics
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📖Future Value Of Annuity5 Topics|1 Quiz
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📖Present Value Of Bond Computation & Deferred Annuity4 Topics
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📖Mitigating exchange rate risk4 Topics
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STUDY UNIT 10-1: WORKING CAPITAL MANAGEMENT📖Cash and Receivables8 Topics|3 Quizzes
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📖Economic Order4 Topics
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📖Accounts Payable Management4 Topics|3 Quizzes
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📖Letter Of Credit2 Topics
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📖Short Term Versus Long Term Financing2 Topics|1 Quiz
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🎯AICPA previously released Questions: Working Capital Management1 Quiz
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STUDY UNIT 11-1: INTERNATIONAL BUSINESS OPERATIONS📖International Trade2 Topics|1 Quiz
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📖International Operations6 Topics|3 Quizzes
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STUDY UNIT 11-2: MARKET INFLUENCES ON BUSINESS📖Law of Demand & supply4 Topics|2 Quizzes
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📖Market influences2 Topics|1 Quiz
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📖Elasticity8 Topics|2 Quizzes
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📖Inflation4 Topics|2 Quizzes
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📖Industry Factors4 Topics|1 Quiz
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📖The Economic Effect of Significant Transactions4 Topics|2 Quizzes
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🎥+✏️Mergers and Acquisitions Horizontal vs. Vertical Integration vs. Circular🟢
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🎙️Mergers and Acquisitions Horizontal vs. Vertical Integration vs. Circular
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🎥+✏️Divestures: Spin-Off, Equity Carve Out and Sale of Assets/Subsidiaries🟢
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🎙️Divestures: Spin-Off, Equity Carve Out and Sale of Assets/Subsidiaries
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🎥+✏️Mergers and Acquisitions Horizontal vs. Vertical Integration vs. Circular🟢
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📖SWOT Analysis2 Topics|1 Quiz
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🎯Comprehensive Test: Economics Questions + AICPA Previously Released Questions3 Quizzes
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STUDY UNIT 12-1: REVENUE RECOGNITION📖Percentage of Completion Method Losses5 Topics
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📖Revenue Recognition Principle5 Topics|2 Quizzes
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📖Contract Modification3 Topics
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📖Revenue Recognition9 Topics
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📖Cost Recovery Method for Revenue Recognition1 Topic|2 Quizzes
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📖Accounting for Sales on Consignment1 Topic
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📖Sales Reconciliation2 Topics
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📖Revenue Recognition CPA Exam Simulation & Questions2 Topics|2 Quizzes
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STUDY UNIT 12-2: DERIVATIVES & HEDGE ACCOUNTING📖Hedge Accounting3 Topics
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📖Speculations3 Topics
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📖Fair Value Hedge4 Topics
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📖Cash Flow Hedge4 Topics
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📖Hedging Effectiveness5 Topics|2 Quizzes
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🎯Comprehensive Test: Revenue recognition1 Quiz
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🎯Test: Derivatives and Hedging AICPA Questions1 Quiz
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STUDY UNIT 13-1: LEASES📖Introduction to Accounting for Leases5 Topics|2 Quizzes
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📖Leases7 Topics
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📖Residual Value for Leases2 Topics
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📖Lessor Accounting3 Topics|1 Quiz
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📖Accounting for Leases Sales5 Topics|5 Quizzes
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STUDY UNIT 13-2: FINANCIAL STATEMENTS OF EMPLOYEE PENSION PLAN📖Financial Statements of Employee benefit plans2 Topics|1 Quiz
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🎯Test: Leases AICPA Questions1 Quiz
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🎯Test: Pension plans AICPA questions1 Quiz
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STUDY UNIT 14-1: BUSINESS COMBINATIONS & CONSOLIDATED FINANCIAL STATEMENTS📖Business Combination6 Topics|2 Quizzes
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📖Consolidated Financial Statements4 Topics|3 Quizzes
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STUDY UNIT 14-2: CONSOLIDATED FINANCIAL STATEMENTS📖Foreign currency issues on Consolidated Financial Statements10 Topics|3 Quizzes
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✏️+🎥Temporal Method: Remeasurement Model🟢
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🎙️Temporal Method: Remeasurement Model
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✏️+🎥Current Rate Method | Translation of Financial Statements🟢
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🎙️Current Rate Method | Translation of Financial Statements
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✏️+🎥Translation of Retained Earnings🟢
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🎙️Translation of Retained Earnings
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✏️+🎥Translation of Inventory, COGS, & PP&E🟢
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🎙️Translation of Inventory, COGS, & PP&E
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✏️+🎥Temporal method Exercise🟢
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✏️+🎥Current Rate Method Exercise🟢
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✏️+🎥Temporal Method: Remeasurement Model🟢
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STUDY UNIT 14-3: SEGMENT REPORTING & PUBLIC COMPANY REPORTING📖Segment Reporting3 Topics|1 Quiz
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📖Extensible Business Reporting Language (XBRL) & regulation6 Topics|3 Quizzes
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🎯Test: Business Combinations and Consolidations + AICPA Questions1 Quiz
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🎯Comprehensive Test: SEC requirements and Reportable Segments1 Quiz
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STUDY UNIT 15-1: INTANGIBLES📖Intangible Assets6 Topics|2 Quizzes
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📖Impairment Of Intangibles3 Topics
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📖Goodwill7 Topics|2 Quizzes
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📖Internally developed computer software1 Topic|1 Quiz
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📖Research & Development costs6 Topics|1 Quiz
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📖Start-Up & Initial Operating Losses4 Topics
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STUDY UNIT 15-2: STOCK COMPENSATION📖Stock Options6 Topics|3 Quizzes
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📖Share-based payments2 Topics|2 Quizzes
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🎯Test: Intangibles Assets and Software Cost3 Quizzes
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🎯Test: stock compensation1 Quiz
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STUDY UNIT 16-1: GOVERNMENTAL ACCOUNTING📖Basis of Accounting4 Topics
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📖Governmental Funds7 Topics
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📖Component Units2 Topics|1 Quiz
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STUDY UNIT 16-2: FORM & CONTENT OF THE ANNUAL COMPREHENSIVE ANNUAL FINANCIAL REPORT📖Annual Financial Reports2 Topics|1 Quiz
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📖Management's Discussion and Analysis2 Topics
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📖Notes to the FS - Governmental Accounting4 Topics|1 Quiz
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STUDY UNIT 16-3: BUDGETARY, ENCUMBRANCES & ACTIVITY ACCOUNTING📖Budgetary Accounting3 Topics
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📖Encumbrances3 Topics|2 Quizzes
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📖Classification of fund balance2 Topics|1 Quiz
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Study Unit 17: Governmental Accounting -- Funding and Transactions:📖Elements Of Governmental Financial Statements2 Topics
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📖Revenue Recognition For Governmental Accounting3 Topics|1 Quiz
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📖Nonexchange Revenue Recognition2 Topics
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📖Governmental Grants | On Behalf Payments | Revenue Recognition3 Topics
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📖Governmental Revenue Recognition Sales Of Assets | Permits & Licenses Revenues2 Topics
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📖Interfund Governmental Activities3 Topics
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📖Expenditures vs. Expenses2 Topics
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📖Materials & Supplies: Consumption Vs Purchases Method3 Topics
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📖Expenditures For Capital Asset, Interest, Principal & Capital/Operating Lease2 Topics
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📖Nonexchange Expenditures2 Topics
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STUDY UNIT 18-1: GOVERNMENTAL FUNDS & FINANCIAL STATEMENTS📖Special Revenue Funds2 Topics|1 Quiz
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📖Debt Service Funds2 Topics|1 Quiz
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📖Capital Project Funds3 Topics|1 Quiz
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📖Permanent Funds2 Topics|1 Quiz
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📖Fund Financial Statements4 Topics|1 Quiz
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STUDY UNIT 18-2: GOVERNMENT WIDE FINANCIAL STATEMENTS📖Government wide Financial Statements4 Topics|1 Quiz
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📖Net Position In Governmental Accounting2 Topics|1 Quiz
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📖Reconciliation Government Wide Financial Statements Assets7 Topics|2 Quizzes
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✏️+🎥Reconciliation Government Wide Financial Statements Capital Assets🟢
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🎙️Reconciliation Government Wide Financial Statements Capital Assets
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✏️+🎥Reconciliation Government Wide Financial Statements: Long Term Debt🟢
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🎙️Reconciliation Government Wide Financial Statements: Long Term Debt
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✏️+🎥Reconciliation Government Wide Financial Statements: Revenues and Expenses🟢
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🎙️Reconciliation Government Wide Financial Statements: Revenues and Expenses
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✏️+🎥Reconciling Internal Service Funds to Government Wide Financial Statements🟢
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✏️+🎥Reconciliation Government Wide Financial Statements Capital Assets🟢
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STUDY UNIT 18-3: PROPRIETARY FUNDS REPORTING📖Proprietary Funds Financial Statements6 Topics|2 Quizzes
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🎥+✏️Accounting for Proprietary Funds | Enterprise funds 🟢
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🎙️Accounting for Proprietary Funds | Enterprise funds
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🎥+✏️Enterprise Funds | Landfill Cost 🟢
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🎙️Enterprise Funds | Landfill Cost
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🎥+✏️Accounting for Internal Service Funds | Proprietary Funds 🟢
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🎙️Accounting for Internal Service Funds | Proprietary Funds
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🎥+✏️Accounting for Proprietary Funds | Enterprise funds 🟢
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📖Cash Flow Statement for Proprietary Funds4 Topics|2 Quizzes
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STUDY UNIT 18-4: FIDUCIARY FUNDS REPORTING📖 Fiduciary Funds Financial Statements5 Topics|2 Quizzes
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📖Governmental Funds Examples2 Topics
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🎯Test: Government Accounting and Reporting + AICPA Questions1 Quiz
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Lesson 34 of 202
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