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BAR Surgent 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. 1A1 - FINANCIAL RISK MANAGEMENT
    📖Trade-offs Between Risk and Return
    2 Topics
  8. 📖Systematic and Unsystematic Risk
    2 Topics
    |
    1 Quiz
  9. 📖Currency Exchange Rate Risk
    4 Topics
  10. 📖Financial Risks
    2 Topics
    |
    1 Quiz
  11. 📖Time Value of Money: Simple vs. Compounding. APR vs. EAR
    3 Topics
    |
    1 Quiz
  12. 📖Present Value Of Single Amount
    4 Topics
    |
    1 Quiz
  13. 📖Present Value Of Annuity
    4 Topics
  14. 📖Future Value Of Annuity
    5 Topics
    |
    1 Quiz
  15. 📖Present Value Of Bond Computation & Deferred Annuity
    6 Topics
  16. 📖Target Costing
    2 Topics
  17. 🚨🚨HOW TO SOLVE SIMULATIONS (TUTORIAL + VIDEO EXAMPLES)
    ✅ BAR CPA Exam Simulation Tutorial + 2024 and 2025 AICPA Video Questions. Surgent
    10 Topics
    |
    2 Quizzes
  18. 1A2 - FINANCIAL STATEMENT ANALYSIS
    📖Financial Statement Analysis
    4 Topics
  19. 📖Ratios
    8 Topics
  20. 📖Market/Investor Ratios
    2 Topics
    |
    1 Quiz
  21. 📖Comprehensive Practice Financial Statement Analysis
    5 Topics
  22. 📖Return on Equity (ROE)
    2 Topics
  23. 📖The types of Data
    8 Topics
    |
    3 Quizzes
  24. 📖Primary and Foreign Key
    3 Topics
    |
    2 Quizzes
  25. 1A3 - MARGINAL ANALYSIS
    📖Relevant and Irrelevant Cost
    3 Topics
    |
    2 Quizzes
  26. 📖Add or Drop A Segment
    5 Topics
    |
    1 Quiz
  27. 📖Make or Buy Component Analysis
    5 Topics
    |
    1 Quiz
  28. 📖Accepting or Rejecting Special Order
    4 Topics
    |
    1 Quiz
  29. 📖Utilization of a Constrained Resource
    3 Topics
    |
    1 Quiz
  30. 📖Sell or Process Further Decisions
    5 Topics
    |
    1 Quiz
  31. 1A4 - VARIANCE ANALYSIS
    📖Direct Material and Labor Variance Analysis
    6 Topics
    |
    2 Quizzes
  32. 📖Variances Using Journal Entries
    6 Topics
  33. 📖Variable & Fixed Overhead Variances
    4 Topics
    |
    2 Quizzes
  34. 1A5 - PERFORMANCE MANAGEMENT
    📖Benchmarking
    2 Topics
  35. 📖The 4 Costs of Quality
    4 Topics
    |
    1 Quiz
  36. 📖Control & Pareto charts
    4 Topics
  37. 📖Fishbone
    2 Topics
  38. 📖Non-GAAP Measures
    2 Topics
    |
    1 Quiz
  39. 📖Performance Measurements
    2 Topics
  40. 📖Balanced Scorecard
    5 Topics
    |
    1 Quiz
  41. 📖Residual Income
    5 Topics
    |
    1 Quiz
  42. 1A6 - COST ACCOUNTING
    📖Manufacturing Costs
    4 Topics
    |
    2 Quizzes
  43. 📖Product Cost Vs Period Cost
    4 Topics
    |
    1 Quiz
  44. 📖Cost Behavioor: Variable, Fixed & Mixed Cost
    4 Topics
    |
    1 Quiz
  45. 📖Job-Order Costing
    5 Topics
    |
    1 Quiz
  46. 📖Cost Flow In Job-Order Costing
    5 Topics
  47. 📖Cost Of Goods Manufactured
    4 Topics
  48. 📖Under-Applied & Over-Applied Overhead
    5 Topics
    |
    1 Quiz
  49. 📖Process Costing (Weighted Average)
    3 Topics
  50. 📖Process Costing (FIFO)
    9 Topics
    |
    2 Quizzes
  51. 📖Activity-Based Costing
    11 Topics
    |
    2 Quizzes
  52. 📖Joint Product Costing & By-product
    2 Topics
  53. 🎯Comprehensive Test Variance Analysis + Previously Released AICPA Questions
    2 Quizzes
  54. 🎯Comprehensive Test ratios: AICPA Questions
    2 Quizzes
  55. 🎯Comprehensive test: Responsibility Accounting + Previously Released AICPA Questions
    2 Quizzes
  56. 🎯Comprehensive Test for: Cost Accounting Concepts + Previously released AICPA Questions
    2 Quizzes
  57. 🎯Comprehensive ABC, Direct and Full (absorption) Costing : Complete After reviewing Farhat and Becker
    2 Quizzes
  58. 1B1 - Budgeting, Forecasting, and Projection
    📖Capital Budgeting
    7 Topics
    |
    1 Quiz
  59. 📖What Is Capital Budgeting?
    2 Topics
    |
    1 Quiz
  60. 📖Net Present Value (NPV)
    5 Topics
    |
    1 Quiz
  61. 📖Depreciation Tax Shield
    2 Topics
  62. 📖Internal Rate Of Return IRR
    6 Topics
  63. 📖Payback & Discounted Payback Period
    5 Topics
  64. 📖Accounting Rate Of Return ARR & Average Accounting Return AAR
    3 Topics
  65. 📖Profitability Index
    6 Topics
  66. 📖Buy versus Lease NPV
    2 Topics
  67. 📖Economic Value Added (EVA)
    2 Topics
  68. 1B2 - PROJECTION & FORECASTING TECHNIQUES
    📖Projection techniques
    2 Topics
  69. 📖Simple regression
    2 Topics
    |
    1 Quiz
  70. 📖High Low Method
    4 Topics
    |
    1 Quiz
  71. 📖CVP Analysis
    2 Topics
  72. 📖Contribution Margin Ratio
    2 Topics
  73. 📖Cost Volume Profit Application
    6 Topics
    |
    1 Quiz
  74. 📖Absorption & Variable Costing
    9 Topics
    |
    3 Quizzes
  75. 📖Segmented Income Statement Traceable & Common Fixed Cost
    5 Topics
    |
    1 Quiz
  76. 📖Break-Even & Common Errors
    3 Topics
    |
    1 Quiz
  77. 📖Break-Even Point & Target Profit
    3 Topics
    |
    1 Quiz
  78. 📖Target & Cost Volume Profit Analysis
    3 Topics
    |
    1 Quiz
  79. 📖Margin Of Safety
    3 Topics
    |
    1 Quiz
  80. 📖Break-Even For Multi-Product
    4 Topics
    |
    1 Quiz
  81. 📖Cost Structure & Profit Stability
    2 Topics
  82. 1B3 - BUDGETING
    📖What Is A Budget & Role Of Budgets
    2 Topics
    |
    1 Quiz
  83. 📖Budgetary Process
    3 Topics
    |
    1 Quiz
  84. 📖Types Of Budgets
    2 Topics
    |
    1 Quiz
  85. 📖Zero Based Budgeting & Rolling Budget
    2 Topics
    |
    1 Quiz
  86. 📖Activity Based Budgeting
    2 Topics
    |
    1 Quiz
  87. 📖Master Budget & Related Schedules
    10 Topics
    |
    2 Quizzes
  88. 📖Production Budget
    6 Topics
    |
    1 Quiz
  89. 📖Flexible Budget and Performance Analysis
    7 Topics
    |
    2 Quizzes
  90. 🎯Comprehensive Test: Capital Budgeting + AICPA Previously Released Questions
    2 Quizzes
  91. 🎯AICPA Previously Released Questions: Projection and Forecasting Techniques
    3 Quizzes
  92. 🎯AICPA Questions: Budgeting
    1 Quiz
  93. 1B4 - CAPITAL STRUCTURE
    📖Capital Structure Components
    2 Topics
    |
    1 Quiz
  94. 📖Cost of Capital Components
    4 Topics
    |
    1 Quiz
  95. 📖Capital Structure and the Weighted Average Cost of Capital
    6 Topics
    |
    1 Quiz
  96. 📖Bond Yield and Risk Premium (BYRP)
    2 Topics
    |
    1 Quiz
  97. 📖Degree of Operating Leverage (DOL)
    4 Topics
    |
    1 Quiz
  98. 📖Growth, Profitability, and Financial Leverage
    4 Topics
    |
    1 Quiz
  99. 📖Return on Investment
    4 Topics
    |
    1 Quiz
  100. 1B5 - WORKING CAPITAL MANAGEMENT
    📖Receivables
    8 Topics
    |
    3 Quizzes
  101. 📖Economic Order
    4 Topics
  102. 📖Just In Time Management
    2 Topics
    |
    1 Quiz
  103. 📖Risk Management
    2 Topics
    |
    3 Quizzes
  104. 📖Letter of credit
    2 Topics
  105. 📖Short term versus Long term financing
    2 Topics
  106. 🎯AICPA Questions: Capital Structure
  107. 🎯Comprehensive Test: Working Capital Management + AICPA previously released Questions
    2 Quizzes
  108. 📖Cost Flow Assumptions
    4 Topics
  109. 1B6 - FINANCIAL VALUATION METHODS
    📖Asset Valuation
    6 Topics
  110. 📖Basics of Stock Options.
    2 Topics
  111. 📖Bonds Valuation
    2 Topics
  112. 📖Stock Valuation
    6 Topics
    |
    2 Quizzes
  113. 📖Components of Required Rate of Return
    2 Topics
    |
    1 Quiz
  114. 📖Valuation using Accounting estimates
    2 Topics
    |
    1 Quiz
  115. 🎯Comprehensive Test Security Valuation + AICPA Questions
    2 Quizzes
  116. 1B7 - ENTERPRISE RISK MANAGEMENT
    📖Governance and Culture ERM
    4 Topics
  117. 📖Performance and Risk Severity
    4 Topics
  118. 📖Information, Communication and Reporting (ERM)
    4 Topics
    |
    2 Quizzes
  119. 🎯Comprehensive Test: Enterprise Risk Management Framework ERM
    1 Quiz
  120. 1B8 - Market Influences on Business
    📖Law of Demand & Supply
    4 Topics
    |
    2 Quizzes
  121. 📖Market Equilibrium
    2 Topics
    |
    1 Quiz
  122. 📖Elasticity
    8 Topics
    |
    2 Quizzes
  123. 📖Inflation
    4 Topics
    |
    1 Quiz
  124. 📖Industry Factors
    4 Topics
    |
    2 Quizzes
  125. 📖SWOT Analysis
    2 Topics
    |
    1 Quiz
  126. 1B9 - INTERNATIONAL BUSINESS OPERATIONS
    📖International Trade
    2 Topics
    |
    1 Quiz
  127. 📖International Operations
    6 Topics
    |
    3 Quizzes
  128. 1B10 - THE ECONOMIC EFFECT OF SIGNIFICANT TRANSACTIONS
    📖The Economic Effect of Significant Transactions
    4 Topics
    |
    2 Quizzes
  129. 🎯Comprehensive Test: Economics Questions + AICPA Previously Released Questions
    3 Quizzes
  130. 🎯Comprehensive Test: Marginal (differential) + Analysis + AICPA previously Released Questions
    2 Quizzes
  131. 🎯AICPA Questions: Absorption vs Contribution Costing
    1 Quiz
  132. 2A - INTANGIBLES
    📖Intangible assets
    6 Topics
    |
    2 Quizzes
  133. 📖Impairment Of Intangibles
    3 Topics
  134. 📖Goodwill Impairment
    7 Topics
    |
    2 Quizzes
  135. 📖Research and Development Cost
    6 Topics
    |
    1 Quiz
  136. 📖Start-Up & Initial Operating Losses
    4 Topics
  137. 2B - Internally Developed Software
    📖Accounting for Computer Software Cost
    1 Topic
    |
    1 Quiz
  138. 🎯Test: Intangibles Assets and Software Cost
    3 Quizzes
  139. 2C - REVENUE RECOGNITION ADVANCED TOPICS
    📖Percentage of Completion Method Losses
    4 Topics
  140. 📖Contract Modification
    3 Topics
  141. 📖Revenue Recognition
    9 Topics
  142. 📖CPA Exam Simulation & Questions
    3 Topics
    |
    2 Quizzes
  143. 📖Cost Recovery Method for Revenue Recognition
    1 Topic
    |
    2 Quizzes
  144. 📖Accounting for Sales
    3 Topics
    |
    1 Quiz
  145. 🎯Test: Revenue recognition
    1 Quiz
  146. 2D - STOCK COMPENSATION
    📖Stock Options
    6 Topics
    |
    3 Quizzes
  147. 📖Share-based payments
    2 Topics
    |
    2 Quizzes
  148. 🎯Test: stock compensation
    1 Quiz
  149. 2E - BUSINESS COMBINATIONS & CONSOLIDATED FINANCIAL STATEMENTS
    📖Business Combination
    6 Topics
    |
    2 Quizzes
  150. 📖Consolidated Financial Statements
    2 Topics
    |
    1 Quiz
  151. 📖 Consolidations
    1 Topic
    |
    1 Quiz
  152. 📖Impairment of Assets (intangibles and Goodwill)
    1 Topic
    |
    1 Quiz
  153. 🎯Test: Business Combinations and Consolidations + AICPA Questions
    2 Quizzes
  154. 2F - CONSOLIDATED FINANCIAL STATEMENTS
    📖Temporal Method
    6 Topics
    |
    2 Quizzes
  155. 📖Foreign Currency Translation
    5 Topics
    |
    1 Quiz
  156. 🎯AICPA Questions: Foreign Currency Translation
    1 Quiz
  157. 2G - DERIVATIVES & HEDGE ACCOUNTING
    📖Hedge Accounting
    3 Topics
  158. 📖Speculations
    3 Topics
  159. 📖Fair Value Hedge
    4 Topics
  160. 📖Cash Flow Hedge
    4 Topics
  161. 📖Hedging Effectiveness & Documentation
    5 Topics
    |
    2 Quizzes
  162. 🎯Test: Derivatives and Hedging AICPA Questions
    1 Quiz
  163. 2H - LEASES
    📖Accounting for Leases
    5 Topics
    |
    2 Quizzes
  164. 📖Leases
    7 Topics
  165. 📖Residual Value for Leases
    3 Topics
  166. 📖Lessor Accounting
    3 Topics
    |
    1 Quiz
  167. 📖Accounting for Leases Sales
    5 Topics
    |
    5 Quizzes
  168. 🎯Test: Leases AICPA Questions
    1 Quiz
  169. 2I - SEGMENT REPORTING & PUBLIC COMPANY REPORTING TOPICS
    📖Segment Reporting
    3 Topics
    |
    2 Quizzes
  170. 📖Extensible Business Reporting Language (XBRL) & regulation
    6 Topics
    |
    3 Quizzes
  171. 🎯Comprehensive Test: Interim, SEC and Reportable Segments
    1 Quiz
  172. 2J - FINANCIAL STATMENTS OF EMPLOYEE BENEFIT PLANS
    📖Pension Plan Financial Statements
    2 Topics
    |
    1 Quiz
  173. 🎯Test: Pension plans AICPA questions
    1 Quiz
  174. 3A1 - FORM & CONTENT OF THE ANNUAL COMPREHENSIVE ANNUAL FINANCIAL REPORT
    📖Annual Comprehensive Financial Report
    2 Topics
    |
    1 Quiz
  175. 📖Component Units
    2 Topics
    |
    1 Quiz
  176. 3A2 - GOVERNMENT-WIDE FINANCIAL STATEMENTS
    📖Government wide Financial Statements
    2 Topics
    |
    1 Quiz
  177. 📖Capital Assets in Government-wide FS
    2 Topics
    |
    1 Quiz
  178. 📖Governmental Financial Statements
    4 Topics
  179. 📖Reconciliation Government Wide Financial Statements Assets
    8 Topics
    |
    2 Quizzes
  180. 3A2 - Government Funds Financial Statements
    📖Governmental Funds
    3 Topics
  181. 📖Elements of Governmental Financial Statements
    2 Topics
  182. 📖Special Revenue Funds
    2 Topics
    |
    1 Quiz
  183. 📖Debt Service Funds
    2 Topics
    |
    1 Quiz
  184. 📖Categories of Fund Balance
    2 Topics
    |
    1 Quiz
  185. 📖Interfund Governmental Activities
    3 Topics
  186. 📖Net Position in Governmental Accounting
    2 Topics
    |
    1 Quiz
  187. 📖Governmental Funds
    6 Topics
    |
    1 Quiz
  188. 3A3 - Proprietary Funds Financial Statements
    📖Accounting for Proprietary Funds
    7 Topics
    |
    2 Quizzes
  189. 📖Proprietary funds financial statements
    4 Topics
  190. 📖Cash Flow statement for proprietary Funds
    3 Topics
    |
    2 Quizzes
  191. 3A4 - Fiduciary Funds Financial Statements
    📖Private Purpose/Investment Trust Funds
    3 Topics
  192. 📖Pension Trust Funds
    2 Topics
    |
    2 Quizzes
  193. 3B1 - Capital Assets and Infrastructure Assets
    📖Capital Assets and Infrastructure Assets
    1 Topic
  194. 3B2 - General and Proprietary Long-Term Liabilities
    📖Expenditures for Capital Asset, Interest, Principal and Capital/Operating Lease
    2 Topics
  195. 📖Nonexchange Revenue Transactions
    2 Topics
  196. 📖Expenditures vs. Expenses
    6 Topics
  197. 📖Materials and Supplies
    3 Topics
  198. 3B3 - BUDGETARY, ENCUMBRANCES & ACTIVITY ACCOUNTING
    📖Revenue Recognition
    10 Topics
    |
    2 Quizzes
  199. 📖Governmental Leases
    2 Topics
  200. 📖Governmental Budgeting & Encumbrances
    6 Topics
    |
    2 Quizzes
  201. 🎯Test: Government Accounting and Reporting + AICPA Questions
    1 Quiz
  202. 💡3A2 - Government Funds Financial Statements: Part 3
    1 Topic