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BAR Gleim 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. 🚀Introduce Yourself
    1 Topic
  6. 🚨🚨🚨2026 AICPA Released Questions
    1 Topic
  7. Study Unit 1: Data Analytics
    📖The types of Data and the 4 Vs
    4 Topics
    |
    1 Quiz
  8. 📖Data Visualization & Transformation
    4 Topics
    |
    2 Quizzes
  9. 📖Primary and Foreign Key
    3 Topics
    |
    1 Quiz
  10. Study Unit 2: Financial statement analysis
    📖Introduction of Financial Statement Analysis
    2 Topics
  11. 📖Horizontal & Vertical Analysis
    2 Topics
  12. 📖Financial Ratio Analysis
    8 Topics
  13. 📖Market/Investor Ratios
    2 Topics
    |
    2 Quizzes
  14. 📖Comprehensive Practice Financial Statement Analysis
    5 Topics
  15. 🎯Comprehensive Test ratios: AICPA Questions
    2 Quizzes
  16. 🚨🚨HOW TO SOLVE SIMULATIONS (TUTORIAL + VIDEO EXAMPLES)
    ✅ BAR CPA Exam Simulation Tutorial + 2024 and 2025 AICPA Video Questions. Gleim
    10 Topics
    |
    2 Quizzes
  17. Study Unit 3: Nonfinancial and Non-GAAP Measures of Performance
    📖Benchmarking
    2 Topics
  18. 📖Balanced Scorecard
    5 Topics
    |
    1 Quiz
  19. 📖The 4 Costs of Quality
    4 Topics
    |
    1 Quiz
  20. 📖Control & Pareto charts
    4 Topics
  21. 📖Fishbone
    2 Topics
  22. 📖Non-GAAP Measures
    2 Topics
    |
    1 Quiz
  23. 📖Performance Measurements
    2 Topics
  24. 📖Return on Investment (ROI)
    4 Topics
    |
    1 Quiz
  25. 📖Residual Income
    5 Topics
    |
    1 Quiz
  26. 📖Return on Equity (ROE)
    2 Topics
  27. 🎯Comprehensive Test: Responsibility Accounting + Previously Released AICPA Questions
    2 Quizzes
  28. 💡Projection Techniques
    4 Topics
    |
    1 Quiz
  29. 🎯Comprehensive Test: Projection Techniques
    1 Quiz
  30. Study Unit 4: Costing Fundamentals
    📖Manufacturing Costs
    4 Topics
    |
    2 Quizzes
  31. 📖Product Cost Vs Period Cost
    4 Topics
    |
    1 Quiz
  32. 📖Cost Of Goods Manufactured
    4 Topics
  33. 📖Fixed, Variable & Mixed costs
    4 Topics
    |
    1 Quiz
  34. 📖Estimating Fixed & Variable Cost – High Low
    4 Topics
    |
    1 Quiz
  35. 📖Joint Product Costing & By-product
    2 Topics
    |
    3 Quizzes
  36. 📖Absorption & Variable Costing
    9 Topics
    |
    3 Quizzes
  37. 📖Segmented Income Statement Traceable & Common Fixed Cost
    5 Topics
    |
    1 Quiz
  38. 📖Break-Even & Common Errors
    3 Topics
    |
    1 Quiz
  39. 📖Target Costing
    2 Topics
  40. 📖CVP Analysis
    2 Topics
  41. 📖Contribution Margin Ratio
    2 Topics
  42. 📖Cost Volume Profit Application
    6 Topics
    |
    1 Quiz
  43. 📖Target & Cost Volume Profit Analysis
    3 Topics
    |
    1 Quiz
  44. 📖Margin Of Safety
    3 Topics
    |
    1 Quiz
  45. 📖Break-Even For Multi-Product
    4 Topics
    |
    1 Quiz
  46. 📖Cost Structure & Profit Stability
    2 Topics
  47. 📖Break-Even Point & Target Profit
    3 Topics
    |
    1 Quiz
  48. 📖Degree Of Operating Leverage (DOL)
    4 Topics
    |
    1 Quiz
  49. 🎯Comprehensive Test for: Cost Accounting Concepts + Previously released AICPA Questions
    2 Quizzes
  50. 🎯AICPA Questions: Absorption vs Contribution Costing
    1 Quiz
  51. 🎯Comprehensive Test: Cost Volume Profit Analysis + AICPA Practice Questions
    2 Quizzes
  52. Study Unit 5: Costing Systems
    📖Job Order Costing
    5 Topics
  53. 📖Cost Flow In Job Order Costing
    5 Topics
  54. 📖Under-Applied Overhead & Over-Applied Overhead
    5 Topics
    |
    1 Quiz
  55. 📖Process Costing (Weighted Average)
    3 Topics
  56. 📖Process Costing (FIFO)
    9 Topics
    |
    2 Quizzes
  57. 📖Activity-Based Costing
    11 Topics
    |
    2 Quizzes
  58. 🎯Comprehensive ABC, Direct and Full (absorption) Costing
    2 Quizzes
  59. Study Unit 6: Budgeting
    📖What Is A Budget & Role Of Budgets
    2 Topics
    |
    1 Quiz
  60. 📖Budgetary Process
    3 Topics
    |
    1 Quiz
  61. 📖Types Of Budgets
    2 Topics
    |
    1 Quiz
  62. 📖Zero Based Budgeting & Rolling Budget
    2 Topics
    |
    1 Quiz
  63. 📖Activity Based Budgeting
    2 Topics
    |
    1 Quiz
  64. 📖Master Budget and Related Schedules
    10 Topics
    |
    2 Quizzes
  65. 📖Production Budget
    6 Topics
    |
    1 Quiz
  66. 📖Flexible Budget & Performance Analysis
    7 Topics
    |
    2 Quizzes
  67. 📖Variances Using Journal Entries
    6 Topics
  68. 📖Variable & Fixed Overhead Variances
    4 Topics
    |
    2 Quizzes
  69. 📖Direct Material & Labor Variance Analysis
    6 Topics
    |
    2 Quizzes
  70. 🎯AICPA Questions: Budgeting
    2 Quizzes
  71. 🎯Comprehensive Test Variance Analysis + Previously Released AICPA Questions
    2 Quizzes
  72. Study Unit 7: Capital Structure
    📖Capital Structure Components
    2 Topics
    |
    1 Quiz
  73. 📖Cost of Capital Components
    4 Topics
    |
    1 Quiz
  74. 📖Capital Structure and the Weighted Average Cost of Capital
    6 Topics
    |
    1 Quiz
  75. 📖Bond Yield and Risk Premium (BYRP)
    2 Topics
    |
    1 Quiz
  76. 📖Growth, Profitability, and Financial Leverage
    5 Topics
    |
    1 Quiz
  77. 🎯AICPA Questions: Capital Structure
    1 Quiz
  78. Study Unit 8: Financial Valuation
    📖Asset Valuation
    6 Topics
  79. 📖Valuation using Accounting estimates
    2 Topics
    |
    1 Quiz
  80. 📖Bonds Valuation
    2 Topics
  81. 📖Basics of Stock Options.
    2 Topics
  82. 📖Common Stock Valuation
    8 Topics
    |
    3 Quizzes
  83. STUDY UNIT 8-1: FINANCIAL DECISION MODELS
    📖Capital Budgeting
    7 Topics
    |
    1 Quiz
  84. 📖What Is Capital Budgeting?
    2 Topics
    |
    1 Quiz
  85. 📖Net Present Value (NPV)
    5 Topics
    |
    1 Quiz
  86. 📖Depreciation Tax Shield
    2 Topics
  87. 📖Internal Rate Of Return IRR
    6 Topics
  88. 📖Payback & Discounted Payback Period
    5 Topics
  89. 📖Accounting Rate Of Return ARR & Average Accounting Return AAR
    3 Topics
  90. 📖Profitability Index
    6 Topics
  91. 📖Buy versus Lease NPV
    2 Topics
  92. 📖Economic Value Added (EVA)
    2 Topics
  93. STUDY UNIT 8-2: MARGINAL ANALYSIS
    📖Relevant and Irrelevant Cost
    3 Topics
    |
    2 Quizzes
  94. 📖Add or Drop A Segment
    5 Topics
    |
    1 Quiz
  95. 📖Make Or Buy Component Analysis
    5 Topics
    |
    1 Quiz
  96. 📖Accepting Or Rejecting Special Order
    4 Topics
    |
    1 Quiz
  97. 📖Utilization Of A Constrained Resource
    3 Topics
    |
    1 Quiz
  98. 📖Sell Or Process Further Decisions
    5 Topics
    |
    1 Quiz
  99. 🎯 Previously Released AICPA Questions: Securities Valuation
    1 Quiz
  100. 🎯Comprehensive Test: Capital Budgeting + AICPA Previously Released Questions
    2 Quizzes
  101. 🎯Comprehensive Test: Marginal (differential) + Analysis + AICPA previously Released Questions
    2 Quizzes
  102. Study Unit 9: COSO Enterprise Risk Management and Derivatives
    📖Governance and Culture ERM
    4 Topics
  103. 📖Performance and Risk Severity
    4 Topics
  104. 📖Information, Communication and Reporting (ERM)
    4 Topics
    |
    2 Quizzes
  105. 🎯Comprehensive Test: Enterprise Risk Management Framework ERM
    1 Quiz
  106. Study Unit 10: Mitigating Financial Risks
    📖Trade-offs Between Risk and Return
    2 Topics
  107. 📖Financial Risks
    2 Topics
    |
    1 Quiz
  108. 📖Systematic and Unsystematic Risk
    2 Topics
    |
    1 Quiz
  109. 📖Time Value of Money
    3 Topics
    |
    1 Quiz
  110. 📖Present Value Of Single Amount
    4 Topics
    |
    2 Quizzes
  111. 📖Present Value Of Annuity
    4 Topics
  112. 📖Future Value Of Annuity
    5 Topics
    |
    1 Quiz
  113. 📖Present Value Of Bond Computation & Deferred Annuity
    4 Topics
  114. 📖Mitigating exchange rate risk
    4 Topics
  115. STUDY UNIT 10-1: WORKING CAPITAL MANAGEMENT
    📖Cash and Receivables
    8 Topics
    |
    3 Quizzes
  116. 📖Economic Order
    4 Topics
  117. 📖Accounts Payable Management
    4 Topics
    |
    3 Quizzes
  118. 📖Letter Of Credit
    2 Topics
  119. 📖Short Term Versus Long Term Financing
    2 Topics
    |
    1 Quiz
  120. 🎯AICPA previously released Questions: Working Capital Management
    1 Quiz
  121. STUDY UNIT 11-1: INTERNATIONAL BUSINESS OPERATIONS
    📖International Trade
    2 Topics
    |
    1 Quiz
  122. 📖International Operations
    6 Topics
    |
    3 Quizzes
  123. STUDY UNIT 11-2: MARKET INFLUENCES ON BUSINESS
    📖Law of Demand & supply
    4 Topics
    |
    2 Quizzes
  124. 📖Market influences
    2 Topics
    |
    1 Quiz
  125. 📖Elasticity
    8 Topics
    |
    2 Quizzes
  126. 📖Inflation
    4 Topics
    |
    2 Quizzes
  127. 📖Industry Factors
    4 Topics
    |
    1 Quiz
  128. 📖The Economic Effect of Significant Transactions
    4 Topics
    |
    2 Quizzes
  129. 📖SWOT Analysis
    2 Topics
    |
    1 Quiz
  130. 🎯Comprehensive Test: Economics Questions + AICPA Previously Released Questions
    3 Quizzes
  131. STUDY UNIT 12-1: REVENUE RECOGNITION
    📖Percentage of Completion Method Losses
    5 Topics
  132. 📖Revenue Recognition Principle
    5 Topics
    |
    2 Quizzes
  133. 📖Contract Modification
    3 Topics
  134. 📖Revenue Recognition
    9 Topics
  135. 📖Cost Recovery Method for Revenue Recognition
    1 Topic
    |
    2 Quizzes
  136. 📖Accounting for Sales on Consignment
    1 Topic
  137. 📖Sales Reconciliation
    2 Topics
  138. 📖Revenue Recognition CPA Exam Simulation & Questions
    2 Topics
    |
    2 Quizzes
  139. STUDY UNIT 12-2: DERIVATIVES & HEDGE ACCOUNTING
    📖Hedge Accounting
    3 Topics
  140. 📖Speculations
    3 Topics
  141. 📖Fair Value Hedge
    4 Topics
  142. 📖Cash Flow Hedge
    4 Topics
  143. 📖Hedging Effectiveness
    5 Topics
    |
    2 Quizzes
  144. 🎯Comprehensive Test: Revenue recognition
    1 Quiz
  145. 🎯Test: Derivatives and Hedging AICPA Questions
    1 Quiz
  146. STUDY UNIT 13-1: LEASES
    📖Introduction to Accounting for Leases
    5 Topics
    |
    2 Quizzes
  147. 📖Leases
    7 Topics
  148. 📖Residual Value for Leases
    2 Topics
  149. 📖Lessor Accounting
    3 Topics
    |
    1 Quiz
  150. 📖Accounting for Leases Sales
    5 Topics
    |
    5 Quizzes
  151. STUDY UNIT 13-2: FINANCIAL STATEMENTS OF EMPLOYEE PENSION PLAN
    📖Financial Statements of Employee benefit plans
    2 Topics
    |
    1 Quiz
  152. 🎯Test: Leases AICPA Questions
    1 Quiz
  153. 🎯Test: Pension plans AICPA questions
    1 Quiz
  154. STUDY UNIT 14-1: BUSINESS COMBINATIONS & CONSOLIDATED FINANCIAL STATEMENTS
    📖Business Combination
    6 Topics
    |
    2 Quizzes
  155. 📖Consolidated Financial Statements
    4 Topics
    |
    3 Quizzes
  156. STUDY UNIT 14-2: CONSOLIDATED FINANCIAL STATEMENTS
    📖Foreign currency issues on Consolidated Financial Statements
    10 Topics
    |
    3 Quizzes
  157. STUDY UNIT 14-3: SEGMENT REPORTING & PUBLIC COMPANY REPORTING
    📖Segment Reporting
    3 Topics
    |
    1 Quiz
  158. 📖Extensible Business Reporting Language (XBRL) & regulation
    6 Topics
    |
    3 Quizzes
  159. 🎯Test: Business Combinations and Consolidations + AICPA Questions
    1 Quiz
  160. 🎯Comprehensive Test: SEC requirements and Reportable Segments
    1 Quiz
  161. STUDY UNIT 15-1: INTANGIBLES
    📖Intangible Assets
    6 Topics
    |
    2 Quizzes
  162. 📖Impairment Of Intangibles
    3 Topics
  163. 📖Goodwill
    7 Topics
    |
    2 Quizzes
  164. 📖Internally developed computer software
    1 Topic
    |
    1 Quiz
  165. 📖Research & Development costs
    6 Topics
    |
    1 Quiz
  166. 📖Start-Up & Initial Operating Losses
    4 Topics
  167. STUDY UNIT 15-2: STOCK COMPENSATION
    📖Stock Options
    6 Topics
    |
    3 Quizzes
  168. 📖Share-based payments
    2 Topics
    |
    2 Quizzes
  169. 🎯Test: Intangibles Assets and Software Cost
    3 Quizzes
  170. 🎯Test: stock compensation
    1 Quiz
  171. STUDY UNIT 16-1: GOVERNMENTAL ACCOUNTING
    📖Basis of Accounting
    4 Topics
  172. 📖Governmental Funds
    7 Topics
  173. 📖Component Units
    2 Topics
    |
    1 Quiz
  174. STUDY UNIT 16-2: FORM & CONTENT OF THE ANNUAL COMPREHENSIVE ANNUAL FINANCIAL REPORT
    📖Annual Financial Reports
    2 Topics
    |
    1 Quiz
  175. 📖Management’s Discussion and Analysis
    2 Topics
  176. 📖Notes to the FS – Governmental Accounting
    4 Topics
    |
    1 Quiz
  177. STUDY UNIT 16-3: BUDGETARY, ENCUMBRANCES & ACTIVITY ACCOUNTING
    📖Budgetary Accounting
    3 Topics
  178. 📖Encumbrances
    3 Topics
    |
    2 Quizzes
  179. 📖Classification of fund balance
    2 Topics
    |
    1 Quiz
  180. Study Unit 17: Governmental Accounting — Funding and Transactions:
    📖Elements Of Governmental Financial Statements
    2 Topics
  181. 📖Revenue Recognition For Governmental Accounting
    3 Topics
    |
    1 Quiz
  182. 📖Nonexchange Revenue Recognition
    2 Topics
  183. 📖Governmental Grants | On Behalf Payments | Revenue Recognition
    3 Topics
  184. 📖Governmental Revenue Recognition Sales Of Assets | Permits & Licenses Revenues
    2 Topics
  185. 📖Interfund Governmental Activities
    3 Topics
  186. 📖Expenditures vs. Expenses
    2 Topics
  187. 📖Materials & Supplies: Consumption Vs Purchases Method
    3 Topics
  188. 📖Expenditures For Capital Asset, Interest, Principal & Capital/Operating Lease
    2 Topics
  189. 📖Nonexchange Expenditures
    2 Topics
  190. STUDY UNIT 18-1: GOVERNMENTAL FUNDS & FINANCIAL STATEMENTS
    📖Special Revenue Funds
    2 Topics
    |
    1 Quiz
  191. 📖Debt Service Funds
    2 Topics
    |
    1 Quiz
  192. 📖Capital Project Funds
    3 Topics
    |
    1 Quiz
  193. 📖Permanent Funds
    2 Topics
    |
    1 Quiz
  194. 📖Fund Financial Statements
    4 Topics
    |
    1 Quiz
  195. STUDY UNIT 18-2: GOVERNMENT WIDE FINANCIAL STATEMENTS
    📖Government wide Financial Statements
    4 Topics
    |
    1 Quiz
  196. 📖Net Position In Governmental Accounting
    2 Topics
    |
    1 Quiz
  197. 📖Reconciliation Government Wide Financial Statements Assets
    7 Topics
    |
    2 Quizzes
  198. STUDY UNIT 18-3: PROPRIETARY FUNDS REPORTING
    📖Proprietary Funds Financial Statements
    6 Topics
    |
    2 Quizzes
  199. 📖Cash Flow Statement for Proprietary Funds
    4 Topics
    |
    2 Quizzes
  200. STUDY UNIT 18-4: FIDUCIARY FUNDS REPORTING
    📖 Fiduciary Funds Financial Statements
    5 Topics
    |
    2 Quizzes
  201. 📖Governmental Funds Examples
    2 Topics
  202. 🎯Test: Government Accounting and Reporting + AICPA Questions
    1 Quiz

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Quiz 21 of 201

🎯Manufacturing Costs TF

  1. BAR Gleim Business Analysis and Reporting Supplemental Course 
  2. 📖Manufacturing Costs
  3. 🎯Manufacturing Costs TF

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