Back to Course

BAR Gleim Business Analysis and Reporting Supplemental Courseย 

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. ๐Ÿš€Introduce Yourself
    1 Topic
  6. ๐Ÿšจ๐Ÿšจ๐Ÿšจ2026 AICPA Released Questions
    1 Topic
  7. Study Unit 1: Data Analytics
    ๐Ÿ“–The types of Data and the 4 Vs
    4 Topics
    |
    1 Quiz
  8. ๐Ÿ“–Data Visualization & Transformation
    4 Topics
    |
    2 Quizzes
  9. ๐Ÿ“–Primary and Foreign Key
    3 Topics
    |
    1 Quiz
  10. Study Unit 2: Financial statement analysis
    ๐Ÿ“–Introduction of Financial Statement Analysis
    2 Topics
  11. ๐Ÿ“–Horizontal & Vertical Analysis
    2 Topics
  12. ๐Ÿ“–Financial Ratio Analysis
    8 Topics
  13. ๐Ÿ“–Market/Investor Ratios
    2 Topics
    |
    2 Quizzes
  14. ๐Ÿ“–Comprehensive Practice Financial Statement Analysis
    5 Topics
  15. ๐ŸŽฏComprehensive Test ratios: AICPA Questions
    2 Quizzes
  16. ๐Ÿšจ๐ŸšจHOW TO SOLVE SIMULATIONS (TUTORIAL + VIDEO EXAMPLES)
    โœ…ย 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
    ๐Ÿ“–Benchmarking
    2 Topics
  18. ๐Ÿ“–Balanced Scorecard
    5 Topics
    |
    1 Quiz
  19. ๐Ÿ“–The 4 Costs of Quality
    4 Topics
    |
    1 Quiz
  20. ๐Ÿ“–Control & Pareto charts
    4 Topics
  21. ๐Ÿ“–Fishbone
    2 Topics
  22. ๐Ÿ“–Non-GAAP Measures
    2 Topics
    |
    1 Quiz
  23. ๐Ÿ“–Performance Measurements
    2 Topics
  24. ๐Ÿ“–Return on Investment (ROI)
    4 Topics
    |
    1 Quiz
  25. ๐Ÿ“–Residual Income
    5 Topics
    |
    1 Quiz
  26. ๐Ÿ“–Return on Equity (ROE)
    2 Topics
  27. ๐ŸŽฏComprehensive Test: Responsibility Accounting + Previously Released AICPA Questions
    2 Quizzes
  28. ๐Ÿ’กProjection Techniques
    4 Topics
    |
    1 Quiz
  29. ๐ŸŽฏComprehensive Test: Projection Techniques
    1 Quiz
  30. Study Unit 4: Costing Fundamentals
    ๐Ÿ“–Manufacturing Costs
    4 Topics
    |
    2 Quizzes
  31. ๐Ÿ“–Product Cost Vs Period Cost
    4 Topics
    |
    1 Quiz
  32. ๐Ÿ“–Cost Of Goods Manufactured
    4 Topics
  33. ๐Ÿ“–Fixed, Variable & Mixed costs
    4 Topics
    |
    1 Quiz
  34. ๐Ÿ“–Estimating Fixed & Variable Cost - High Low
    4 Topics
    |
    1 Quiz
  35. ๐Ÿ“–Joint Product Costing & By-product
    2 Topics
    |
    3 Quizzes
  36. ๐Ÿ“–Absorption & Variable Costing
    9 Topics
    |
    3 Quizzes
  37. ๐Ÿ“–Segmented Income Statement Traceable & Common Fixed Cost
    5 Topics
    |
    1 Quiz
  38. ๐Ÿ“–Break-Even & Common Errors
    3 Topics
    |
    1 Quiz
  39. ๐Ÿ“–Target Costing
    2 Topics
  40. ๐Ÿ“–CVP Analysis
    2 Topics
  41. ๐Ÿ“–Contribution Margin Ratio
    2 Topics
  42. ๐Ÿ“–Cost Volume Profit Application
    6 Topics
    |
    1 Quiz
  43. ๐Ÿ“–Target & Cost Volume Profit Analysis
    3 Topics
    |
    1 Quiz
  44. ๐Ÿ“–Margin Of Safety
    3 Topics
    |
    1 Quiz
  45. ๐Ÿ“–Break-Even For Multi-Product
    4 Topics
    |
    1 Quiz
  46. ๐Ÿ“–Cost Structure & Profit Stability
    2 Topics
  47. ๐Ÿ“–Break-Even Point & Target Profit
    3 Topics
    |
    1 Quiz
  48. ๐Ÿ“–Degree Of Operating Leverage (DOL)
    4 Topics
    |
    1 Quiz
  49. ๐ŸŽฏComprehensive Test for: Cost Accounting Concepts + Previously released AICPA Questions
    2 Quizzes
  50. ๐ŸŽฏAICPA Questions: Absorption vs Contribution Costing
    1 Quiz
  51. ๐ŸŽฏComprehensive Test: Cost Volume Profit Analysis + AICPA Practice Questions
    2 Quizzes
  52. Study Unit 5: Costing Systems
    ๐Ÿ“–Job Order Costing
    5 Topics
  53. ๐Ÿ“–Cost Flow In Job Order Costing
    5 Topics
  54. ๐Ÿ“–Under-Applied Overhead & Over-Applied Overhead
    5 Topics
    |
    1 Quiz
  55. ๐Ÿ“–Process Costing (Weighted Average)
    3 Topics
  56. ๐Ÿ“–Process Costing (FIFO)
    9 Topics
    |
    2 Quizzes
  57. ๐Ÿ“–Activity-Based Costing
    11 Topics
    |
    2 Quizzes
  58. ๐ŸŽฏComprehensive ABC, Direct and Full (absorption) Costing
    2 Quizzes
  59. Study Unit 6: Budgeting
    ๐Ÿ“–What Is A Budget & Role Of Budgets
    2 Topics
    |
    1 Quiz
  60. ๐Ÿ“–Budgetary Process
    3 Topics
    |
    1 Quiz
  61. ๐Ÿ“–Types Of Budgets
    2 Topics
    |
    1 Quiz
  62. ๐Ÿ“–Zero Based Budgeting & Rolling Budget
    2 Topics
    |
    1 Quiz
  63. ๐Ÿ“–Activity Based Budgeting
    2 Topics
    |
    1 Quiz
  64. ๐Ÿ“–Master Budget and Related Schedules
    10 Topics
    |
    2 Quizzes
  65. ๐Ÿ“–Production Budget
    6 Topics
    |
    1 Quiz
  66. ๐Ÿ“–Flexible Budget & Performance Analysis
    7 Topics
    |
    2 Quizzes
  67. ๐Ÿ“–Variances Using Journal Entries
    6 Topics
  68. ๐Ÿ“–Variable & Fixed Overhead Variances
    4 Topics
    |
    2 Quizzes
  69. ๐Ÿ“–Direct Material & Labor Variance Analysis
    6 Topics
    |
    2 Quizzes
  70. ๐ŸŽฏAICPA Questions: Budgeting
    2 Quizzes
  71. ๐ŸŽฏComprehensive Test Variance Analysis + Previously Released AICPA Questions
    2 Quizzes
  72. Study Unit 7: Capital Structure
    ๐Ÿ“–Capital Structure Components
    2 Topics
    |
    1 Quiz
  73. ๐Ÿ“–Cost of Capital Components
    4 Topics
    |
    1 Quiz
  74. ๐Ÿ“–Capital Structure and the Weighted Average Cost of Capital
    6 Topics
    |
    1 Quiz
  75. ๐Ÿ“–Bond Yield and Risk Premium (BYRP)
    2 Topics
    |
    1 Quiz
  76. ๐Ÿ“–Growth, Profitability, and Financial Leverage
    5 Topics
    |
    1 Quiz
  77. ๐ŸŽฏAICPA Questions: Capital Structure
    1 Quiz
  78. Study Unit 8: Financial Valuation
    ๐Ÿ“–Asset Valuation
    6 Topics
  79. ๐Ÿ“–Valuation using Accounting estimates
    2 Topics
    |
    1 Quiz
  80. ๐Ÿ“–Bonds Valuation
    2 Topics
  81. ๐Ÿ“–Basics of Stock Options.
    2 Topics
  82. ๐Ÿ“–Common Stock Valuation
    8 Topics
    |
    3 Quizzes
  83. STUDY UNIT 8-1: FINANCIAL DECISION MODELS
    ๐Ÿ“–Capital Budgeting
    7 Topics
    |
    1 Quiz
  84. ๐Ÿ“–What Is Capital Budgeting?
    2 Topics
    |
    1 Quiz
  85. ๐Ÿ“–Net Present Value (NPV)
    5 Topics
    |
    1 Quiz
  86. ๐Ÿ“–Depreciation Tax Shield
    2 Topics
  87. ๐Ÿ“–Internal Rate Of Return IRR
    6 Topics
  88. ๐Ÿ“–Payback & Discounted Payback Period
    5 Topics
  89. ๐Ÿ“–Accounting Rate Of Return ARR & Average Accounting Return AAR
    3 Topics
  90. ๐Ÿ“–Profitability Index
    6 Topics
  91. ๐Ÿ“–Buy versus Lease NPV
    2 Topics
  92. ๐Ÿ“–Economic Value Added (EVA)
    2 Topics
  93. STUDY UNIT 8-2: MARGINAL ANALYSIS
    ๐Ÿ“–Relevant and Irrelevant Cost
    3 Topics
    |
    2 Quizzes
  94. ๐Ÿ“–Add or Drop A Segment
    5 Topics
    |
    1 Quiz
  95. ๐Ÿ“–Make Or Buy Component Analysis
    5 Topics
    |
    1 Quiz
  96. ๐Ÿ“–Accepting Or Rejecting Special Order
    4 Topics
    |
    1 Quiz
  97. ๐Ÿ“–Utilization Of A Constrained Resource
    3 Topics
    |
    1 Quiz
  98. ๐Ÿ“–Sell Or Process Further Decisions
    5 Topics
    |
    1 Quiz
  99. ๐ŸŽฏ Previously Released AICPA Questions: Securities Valuation
    1 Quiz
  100. ๐ŸŽฏComprehensive Test: Capital Budgeting + AICPA Previously Released Questions
    2 Quizzes
  101. ๐ŸŽฏComprehensive Test: Marginal (differential) + Analysis + AICPA previously Released Questions
    2 Quizzes
  102. Study Unit 9: COSO Enterprise Risk Management and Derivatives
    ๐Ÿ“–Governance and Culture ERM
    4 Topics
  103. ๐Ÿ“–Performance and Risk Severity
    4 Topics
  104. ๐Ÿ“–Information, Communication and Reporting (ERM)
    4 Topics
    |
    2 Quizzes
  105. ๐ŸŽฏComprehensive Test: Enterprise Risk Management Framework ERM
    1 Quiz
  106. Study Unit 10: Mitigating Financial Risks
    ๐Ÿ“–Trade-offs Between Risk and Return
    2 Topics
  107. ๐Ÿ“–Financial Risks
    2 Topics
    |
    1 Quiz
  108. ๐Ÿ“–Systematic and Unsystematic Risk
    2 Topics
    |
    1 Quiz
  109. ๐Ÿ“–Time Value of Money
    3 Topics
    |
    1 Quiz
  110. ๐Ÿ“–Present Value Of Single Amount
    4 Topics
    |
    2 Quizzes
  111. ๐Ÿ“–Present Value Of Annuity
    4 Topics
  112. ๐Ÿ“–Future Value Of Annuity
    5 Topics
    |
    1 Quiz
  113. ๐Ÿ“–Present Value Of Bond Computation & Deferred Annuity
    4 Topics
  114. ๐Ÿ“–Mitigating exchange rate risk
    4 Topics
  115. STUDY UNIT 10-1: WORKING CAPITAL MANAGEMENT
    ๐Ÿ“–Cash and Receivables
    8 Topics
    |
    3 Quizzes
  116. ๐Ÿ“–Economic Order
    4 Topics
  117. ๐Ÿ“–Accounts Payable Management
    4 Topics
    |
    3 Quizzes
  118. ๐Ÿ“–Letter Of Credit
    2 Topics
  119. ๐Ÿ“–Short Term Versus Long Term Financing
    2 Topics
    |
    1 Quiz
  120. ๐ŸŽฏAICPA previously released Questions: Working Capital Management
    1 Quiz
  121. STUDY UNIT 11-1: INTERNATIONAL BUSINESS OPERATIONS
    ๐Ÿ“–International Trade
    2 Topics
    |
    1 Quiz
  122. ๐Ÿ“–International Operations
    6 Topics
    |
    3 Quizzes
  123. STUDY UNIT 11-2: MARKET INFLUENCES ON BUSINESS
    ๐Ÿ“–Law of Demand & supply
    4 Topics
    |
    2 Quizzes
  124. ๐Ÿ“–Market influences
    2 Topics
    |
    1 Quiz
  125. ๐Ÿ“–Elasticity
    8 Topics
    |
    2 Quizzes
  126. ๐Ÿ“–Inflation
    4 Topics
    |
    2 Quizzes
  127. ๐Ÿ“–Industry Factors
    4 Topics
    |
    1 Quiz
  128. ๐Ÿ“–The Economic Effect of Significant Transactions
    4 Topics
    |
    2 Quizzes
  129. ๐Ÿ“–SWOT Analysis
    2 Topics
    |
    1 Quiz
  130. ๐ŸŽฏComprehensive Test: Economics Questions + AICPA Previously Released Questions
    3 Quizzes
  131. STUDY UNIT 12-1: REVENUE RECOGNITION
    ๐Ÿ“–Percentage of Completion Method Losses
    5 Topics
  132. ๐Ÿ“–Revenue Recognition Principle
    5 Topics
    |
    2 Quizzes
  133. ๐Ÿ“–Contract Modification
    3 Topics
  134. ๐Ÿ“–Revenue Recognition
    9 Topics
  135. ๐Ÿ“–Cost Recovery Method for Revenue Recognition
    1 Topic
    |
    2 Quizzes
  136. ๐Ÿ“–Accounting for Sales on Consignment
    1 Topic
  137. ๐Ÿ“–Sales Reconciliation
    2 Topics
  138. ๐Ÿ“–Revenue Recognition CPA Exam Simulation & Questions
    2 Topics
    |
    2 Quizzes
  139. STUDY UNIT 12-2: DERIVATIVES & HEDGE ACCOUNTING
    ๐Ÿ“–Hedge Accounting
    3 Topics
  140. ๐Ÿ“–Speculations
    3 Topics
  141. ๐Ÿ“–Fair Value Hedge
    4 Topics
  142. ๐Ÿ“–Cash Flow Hedge
    4 Topics
  143. ๐Ÿ“–Hedging Effectiveness
    5 Topics
    |
    2 Quizzes
  144. ๐ŸŽฏComprehensive Test: Revenue recognition
    1 Quiz
  145. ๐ŸŽฏTest: Derivatives and Hedging AICPA Questions
    1 Quiz
  146. STUDY UNIT 13-1: LEASES
    ๐Ÿ“–Introduction to Accounting for Leases
    5 Topics
    |
    2 Quizzes
  147. ๐Ÿ“–Leases
    7 Topics
  148. ๐Ÿ“–Residual Value for Leases
    2 Topics
  149. ๐Ÿ“–Lessor Accounting
    3 Topics
    |
    1 Quiz
  150. ๐Ÿ“–Accounting for Leases Sales
    5 Topics
    |
    5 Quizzes
  151. STUDY UNIT 13-2: FINANCIAL STATEMENTS OF EMPLOYEE PENSION PLAN
    ๐Ÿ“–Financial Statements of Employee benefit plans
    2 Topics
    |
    1 Quiz
  152. ๐ŸŽฏTest: Leases AICPA Questions
    1 Quiz
  153. ๐ŸŽฏTest: Pension plans AICPA questions
    1 Quiz
  154. STUDY UNIT 14-1: BUSINESS COMBINATIONS & CONSOLIDATED FINANCIAL STATEMENTS
    ๐Ÿ“–Business Combination
    6 Topics
    |
    2 Quizzes
  155. ๐Ÿ“–Consolidated Financial Statements
    4 Topics
    |
    3 Quizzes
  156. STUDY UNIT 14-2: CONSOLIDATED FINANCIAL STATEMENTS
    ๐Ÿ“–Foreign currency issues on Consolidated Financial Statements
    10 Topics
    |
    3 Quizzes
  157. STUDY UNIT 14-3: SEGMENT REPORTING & PUBLIC COMPANY REPORTING
    ๐Ÿ“–Segment Reporting
    3 Topics
    |
    1 Quiz
  158. ๐Ÿ“–Extensible Business Reporting Language (XBRL) & regulation
    6 Topics
    |
    3 Quizzes
  159. ๐ŸŽฏTest: Business Combinations and Consolidations + AICPA Questions
    1 Quiz
  160. ๐ŸŽฏComprehensive Test: SEC requirements and Reportable Segments
    1 Quiz
  161. STUDY UNIT 15-1: INTANGIBLES
    ๐Ÿ“–Intangible Assets
    6 Topics
    |
    2 Quizzes
  162. ๐Ÿ“–Impairment Of Intangibles
    3 Topics
  163. ๐Ÿ“–Goodwill
    7 Topics
    |
    2 Quizzes
  164. ๐Ÿ“–Internally developed computer software
    1 Topic
    |
    1 Quiz
  165. ๐Ÿ“–Research & Development costs
    6 Topics
    |
    1 Quiz
  166. ๐Ÿ“–Start-Up & Initial Operating Losses
    4 Topics
  167. STUDY UNIT 15-2: STOCK COMPENSATION
    ๐Ÿ“–Stock Options
    6 Topics
    |
    3 Quizzes
  168. ๐Ÿ“–Share-based payments
    2 Topics
    |
    2 Quizzes
  169. ๐ŸŽฏTest: Intangibles Assets and Software Cost
    3 Quizzes
  170. ๐ŸŽฏTest: stock compensation
    1 Quiz
  171. STUDY UNIT 16-1: GOVERNMENTAL ACCOUNTING
    ๐Ÿ“–Basis of Accounting
    4 Topics
  172. ๐Ÿ“–Governmental Funds
    7 Topics
  173. ๐Ÿ“–Component Units
    2 Topics
    |
    1 Quiz
  174. STUDY UNIT 16-2: FORM & CONTENT OF THE ANNUAL COMPREHENSIVE ANNUAL FINANCIAL REPORT
    ๐Ÿ“–Annual Financial Reports
    2 Topics
    |
    1 Quiz
  175. ๐Ÿ“–Management's Discussion and Analysis
    2 Topics
  176. ๐Ÿ“–Notes to the FS - Governmental Accounting
    4 Topics
    |
    1 Quiz
  177. STUDY UNIT 16-3: BUDGETARY, ENCUMBRANCES & ACTIVITY ACCOUNTING
    ๐Ÿ“–Budgetary Accounting
    3 Topics
  178. ๐Ÿ“–Encumbrances
    3 Topics
    |
    2 Quizzes
  179. ๐Ÿ“–Classification of fund balance
    2 Topics
    |
    1 Quiz
  180. Study Unit 17: Governmental Accounting -- Funding and Transactions:
    ๐Ÿ“–Elements Of Governmental Financial Statements
    2 Topics
  181. ๐Ÿ“–Revenue Recognition For Governmental Accounting
    3 Topics
    |
    1 Quiz
  182. ๐Ÿ“–Nonexchange Revenue Recognition
    2 Topics
  183. ๐Ÿ“–Governmental Grants | On Behalf Payments | Revenue Recognition
    3 Topics
  184. ๐Ÿ“–Governmental Revenue Recognition Sales Of Assets | Permits & Licenses Revenues
    2 Topics
  185. ๐Ÿ“–Interfund Governmental Activities
    3 Topics
  186. ๐Ÿ“–Expenditures vs. Expenses
    2 Topics
  187. ๐Ÿ“–Materials & Supplies: Consumption Vs Purchases Method
    3 Topics
  188. ๐Ÿ“–Expenditures For Capital Asset, Interest, Principal & Capital/Operating Lease
    2 Topics
  189. ๐Ÿ“–Nonexchange Expenditures
    2 Topics
  190. STUDY UNIT 18-1: GOVERNMENTAL FUNDS & FINANCIAL STATEMENTS
    ๐Ÿ“–Special Revenue Funds
    2 Topics
    |
    1 Quiz
  191. ๐Ÿ“–Debt Service Funds
    2 Topics
    |
    1 Quiz
  192. ๐Ÿ“–Capital Project Funds
    3 Topics
    |
    1 Quiz
  193. ๐Ÿ“–Permanent Funds
    2 Topics
    |
    1 Quiz
  194. ๐Ÿ“–Fund Financial Statements
    4 Topics
    |
    1 Quiz
  195. STUDY UNIT 18-2: GOVERNMENT WIDE FINANCIAL STATEMENTS
    ๐Ÿ“–Government wide Financial Statements
    4 Topics
    |
    1 Quiz
  196. ๐Ÿ“–Net Position In Governmental Accounting
    2 Topics
    |
    1 Quiz
  197. ๐Ÿ“–Reconciliation Government Wide Financial Statements Assets
    7 Topics
    |
    2 Quizzes
  198. STUDY UNIT 18-3: PROPRIETARY FUNDS REPORTING
    ๐Ÿ“–Proprietary Funds Financial Statements
    6 Topics
    |
    2 Quizzes
  199. ๐Ÿ“–Cash Flow Statement for Proprietary Funds
    4 Topics
    |
    2 Quizzes
  200. STUDY UNIT 18-4: FIDUCIARY FUNDS REPORTING
    ๐Ÿ“– Fiduciary Funds Financial Statements
    5 Topics
    |
    2 Quizzes
  201. ๐Ÿ“–Governmental Funds Examples
    2 Topics
  202. ๐ŸŽฏTest: Government Accounting and Reporting + AICPA Questions
    1 Quiz