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BAR UWorld 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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BAR 1-1: FINANCIAL STATEMENT ANALYSISđź“–Financial Statement Analysis4 Topics
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đź“–Financial Ratio Analysis10 Topics|1 Quiz
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đź“–Comprehensive Practice Financial Statement Analysis5 Topics
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đź“–Return on Equity (ROE)2 Topics
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đź“–The types of Data8 Topics|3 Quizzes
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✏️+🎥The types of Data and the 4 Vs. + PPT slides🟢
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🎙️The types of Data and the 4 Vs.
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✏️+🎥Data Visualization + PPT slides🟢
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🎙️Data Visualization
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✏️+🎥The 4 Types of Data Analytics: Descriptive, Diagnostics, Predictive & Prescriptive🟢
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🎙️The 4 Types of Data Analytics: Descriptive, Diagnostics, Predictive & Prescriptive
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✏️+🎥Data Transformation🟢
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🎙️Data Transformation
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✏️+🎥The types of Data and the 4 Vs. + PPT slides🟢
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đź“–Primary and Foreign Key3 Topics|2 Quizzes
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BAR 1-2: PERFORMANCE MANAGEMENTđź“–Benchmarking2 Topics
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đź“–The 4 Costs of Quality4 Topics|1 Quiz
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đź“–Control Chart2 Topics
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đź“–Pareto charts2 Topics
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đź“–Fishbone2 Topics
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đź“–Non-GAAP Measures2 Topics|1 Quiz
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đź“–Performance Measurements2 Topics
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đź“–Balanced Scorecard5 Topics|1 Quiz
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🚨🚨HOW TO SOLVE SIMULATIONS (TUTORIAL + VIDEO EXAMPLES)✅ BAR CPA Exam Simulation Tutorial + 2024 and 2025 AICPA Video Questions. Uworld10 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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BAR 1-3: COST ACCOUNTINGđź“–Manufacturing Costs4 Topics|2 Quizzes
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đź“–Product Cost Vs Period Cost4 Topics|1 Quiz
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đź“–Cost Behavior: Variable, Fixed & Mixed4 Topics|1 Quiz
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đź“–Job-Order Costing and Overhead application5 Topics|1 Quiz
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🎥+✏️Job Order Costing Explained + Predetermined Overhead rate🟢
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🎙️Job Order Costing Explained + Predetermined Overhead rate
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✏️Compute a Predetermined Overhead Rate 🟢
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✏️Computing Total Job Costs and Unit Product Costs Using Multiple Predetermined Overhead Rates 🟢
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✏️Completed Job Cost Sheet 🟢
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🎥+✏️Job Order Costing Explained + Predetermined Overhead rate🟢
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đź“–Cost Flow In Job Order Costing5 Topics
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đź“–Cost Of Goods Manufactured4 Topics
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đź“–Under-Applied Overhead & Over-Applied Overhead5 Topics|1 Quiz
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🎥+✏️Under-applied Overhead and Over-applied Overhead🟢
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🎙️Under-applied Overhead and Over-applied Overhead
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✏️Applying Overhead, Journal Entries, and T-Accounts🟢
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✏️Applying Overhead, T-Accounts, and Journal Entries🟢
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✏️Applying Overhead and Disposing of Underapplied or Overapplied Overhead🟢
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🎥+✏️Under-applied Overhead and Over-applied Overhead🟢
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đź“–Process Costing (Weighted Average)3 Topics
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đź“–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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đź“–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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đź“–Joint Product Costing & By-product2 Topics
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đź“–Projection Techniques2 Topics
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đź“–Simple regression2 Topics|1 Quiz
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đź“–High Low Method4 Topics|1 Quiz
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đź“–CVP Analysis2 Topics
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đź“–Contribution Margin Ratio2 Topics
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đź“–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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đź“–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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đź“–Segmented Income Statement Traceable & Common Fixed Cost5 Topics|1 Quiz
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đź“–Break-Even & Common Errors3 Topics|1 Quiz
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đź“–Break-Even Point & Target Profit3 Topics|1 Quiz
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đź“–Target & Cost Volume Profit Analysis3 Topics|1 Quiz
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đź“–Margin Of Safety3 Topics|1 Quiz
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đź“–Break-Even For Multi-Product4 Topics|1 Quiz
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đź“–Cost Structure & Profit Stability2 Topics
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BAR 1-4: VARIANCE ANALYSISđź“–Direct Material and Labor Variance Analysis6 Topics|2 Quizzes
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đź“–Variable and Fixed Overhead Variances4 Topics|2 Quizzes
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đź“–Variances Using Journal Entries6 Topics
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🎯Comprehensive test: Responsibility Accounting + Previously Released AICPA Questions2 Quizzes
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🎯Comprehensive Test ratios: AICPA Questions2 Quizzes
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🎯Comprehensive Test for: Cost Accounting Concepts + Previously released AICPA Questions2 Quizzes
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🎯Comprehensive ABC, Direct and Full (absorption) Costing2 Quizzes
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🎯AICPA Questions: Absorption vs Contribution Costing1 Quiz
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🎯Comprehensive Test: AICPA Practice Questions3 Quizzes
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🎯Comprehensive Test Variance Analysis + Previously Released AICPA Questions2 Quizzes
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BAR 2-1: BUDGETINGđź“–What Is A Budget & Role Of Budgets2 Topics|1 Quiz
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đź“–Budgetary Process3 Topics|1 Quiz
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đź“–Types Of Budgets2 Topics|1 Quiz
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đź“–Zero Based Budgeting & Rolling Budget2 Topics|1 Quiz
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đź“–Activity Based Budgeting2 Topics|1 Quiz
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đź“–Master Budget & 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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đź“–Production Budget6 Topics|1 Quiz
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đź“–Flexible Budget & Performance Analysis7 Topics|2 Quizzes
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BAR 2-2: CAPITAL STRUCTUREđź“–Capital Structure Components2 Topics|1 Quiz
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đź“–Cost of Capital Components4 Topics|1 Quiz
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đź“–Capital Structure and the Weighted Average Cost of Capital6 Topics|1 Quiz
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đź“–Bond Yield and Risk Premium (BYRP)2 Topics|1 Quiz
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đź“–Growth, Profitability, and Financial Leverage4 Topics|1 Quiz
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đź“–Return on Investment4 Topics|1 Quiz
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đź“–Degree of Operating Leverage (DOL)4 Topics|1 Quiz
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đź“–Basics of Stock Options.2 Topics
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đź“–Bonds Valuation2 Topics
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đź“–Asset Valuation6 Topics
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đź“–Stock Valuation6 Topics|2 Quizzes
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đź“–Components of Required Rate of Return2 Topics|1 Quiz
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đź“–Valuation using Accounting estimates2 Topics|1 Quiz
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đź“–Residual Income5 Topics|1 Quiz
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BAR 2-3: FINANCIAL DECISION MODELSđź“–Time Value Of Money For Capital Budgeting7 Topics|1 Quiz
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✏️+🎥Time Value of Money for Capital Budgeting🟢
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🎙️Time Value of Money for Capital Budgeting
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✏️ Retirement Benefit Present Value Analysis🟢
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✏️Present Value of Competing Investments🟢
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✏️Basic Present Value Concepts (Lakeside)🟢
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✏️Basic Present Value Concepts (Maya)🟢
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✏️Maximum Price for a Billing System🟢
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✏️+🎥Time Value of Money for Capital Budgeting🟢
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đź“–What Is Capital Budgeting?2 Topics|1 Quiz
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đź“–Net Present Value (NPV)5 Topics|1 Quiz
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đź“–Depreciation Tax Shield2 Topics
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đź“–Internal Rate Of Return IRR6 Topics
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đź“–Payback & Discounted Payback Period5 Topics
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đź“–Accounting Rate Of Return ARR & Average Accounting Return AAR3 Topics
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đź“–Profitability Index6 Topics
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đź“–Buy versus Lease NPV2 Topics
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đź“–Economic Value Added (EVA)2 Topics
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BAR 2-4: MARGINAL ANALYSISđź“–Relevant and Irrelevant Cost3 Topics|2 Quizzes
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đź“–Add Or Drop A Segment5 Topics|1 Quiz
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đź“–Make Or Buy Component Analysis5 Topics|1 Quiz
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đź“–Accepting Or Rejecting Special Order4 Topics|1 Quiz
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đź“–Utilization Of A Constrained Resource3 Topics|1 Quiz
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đź“–Sell Or Process Further Decisions5 Topics|1 Quiz
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BAR 2-5: WORKING CAPITAL MANAGEMENTđź“–Receivables8 Topics|3 Quizzes
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✏️+🎥Cash and Receivables🟢
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🎙️Cash and Receivables
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🎥+✏️Pledging Receivables 🟢
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🎙️Pledging Receivables
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🎥+✏️Selling (factoring) Receivables 🟢
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🎙️Selling (factoring) Receivables
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✏️Assigning Accounts Receivable🟢
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✏️Transfer of Receivables with Recourse🟢
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✏️+🎥Cash and Receivables🟢
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đź“–Economic Order4 Topics
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đź“–Risk Management4 Topics|4 Quizzes
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đź“–Letter of credit2 Topics
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đź“–Short term versus Long term financing2 Topics
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BAR 2-6: ENTERPRISE RISK MANAGEMENTđź“–Governance and Culture ERM4 Topics
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đź“–Performance and Risk Severity4 Topics
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đź“–Information, Communication and Reporting (ERM)4 Topics|2 Quizzes
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đź“–Trade-offs Between Risk and Return2 Topics
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đź“–Systematic and Unsystematic Risk2 Topics|1 Quiz
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đź“–Mitigating exchange rate risk6 Topics|1 Quiz
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đź“–Intro To Time Value of Money3 Topics|1 Quiz
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đź“–Present Value Of Single Amount4 Topics|2 Quizzes
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đź“–Present Value Of Annuity4 Topics
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đź“–Future Value Of Annuity5 Topics|1 Quiz
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đź“–Target Costing2 Topics
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đź“–Present Value Of Bond Computation & Deferred Annuity6 Topics
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BAR 2-7: MARKET INFLUENCES ON BUSINESSđź“–Law of Demand & Supply4 Topics|2 Quizzes
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đź“–Market Equilibrium2 Topics|1 Quiz
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đź“–Elasticity8 Topics|2 Quizzes
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đź“–Inflation4 Topics|1 Quiz
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đź“–Industry Factors4 Topics|2 Quizzes
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đź“–SWOT Analysis2 Topics|1 Quiz
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BAR 2-8: THE ECONOMIC EFFECT OF SIGNIFICANT TRANSACTIONSđź“–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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BAR 2-9: INTERNATIONAL BUSINESS OPERATIONSđź“–International Trade2 Topics|1 Quiz
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đź“–International Operations6 Topics|3 Quizzes
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🎥+✏️Structuring International Operations🟢
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🎙️Structuring International Operations
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🎥+✏️Exchange and Economic Risks in International Operations🟢
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🎙️Exchange and Economic Risks in International Operations
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✏️+🎥Influences on International Operations🟢
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🎙️Influences on International Operations
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🎥+✏️Structuring International Operations🟢
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🎯Comprehensive test : Budgeting2 Quizzes
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🎯AICPA Questions: Capital Structure1 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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🎯Comprehensive Test: Working Capital Management + AICPA previously released Questions2 Quizzes
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🎯Comprehensive Test: Enterprise Risk Management Framework ERM1 Quiz
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🎯Comprehensive Test Security Valuation + AICPA Questions2 Quizzes
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🎯Comprehensive Test: Economics Questions + AICPA Previously Released Questions3 Quizzes
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BAR 3: Indefinite-lived intangible assets, including goodwillđź“–Intangible assets6 Topics|2 Quizzes
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đź“–Impairment Of Intangibles3 Topics
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đź“–Goodwill Impairment7 Topics|2 Quizzes
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đź“–Accounting for Computer Software Cost1 Topic|1 Quiz
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đź“–Research and Development Cost6 Topics|1 Quiz
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✏️+🎥Research and Development Cost🟢
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🎙️Research and Development Cost
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✏️Fenwick Aldridge Classification Issues, Intangible Assets🟢
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✏️+🎥Example: Research and Development Cost🟢
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✏️Accounting for Research and Development and Patent Costs🟢
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✏️Research and Development Costs🟢
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✏️+🎥Research and Development Cost🟢
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đź“–Start-Up & Initial Operating Losses4 Topics
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🎯Comprehensive Test: Intangibles Assets and Software Cost3 Quizzes
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BAR 4: REVENUE RECOGNITIONđź“–Percentage of Completion Method / Losses5 Topics
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đź“–Contract Modification3 Topics
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đź“–Revenue Recognition9 Topics
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✏️+🎥Sales Returns and Allowances🟢
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🎙️Sales Returns and Allowances
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✏️+🎥Repurchase Agreement🟢
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🎙️Repurchase Agreement
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✏️+🎥Bill and Hold🟢
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🎙️Bill and Hold
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✏️+🎥Warranty and Upfront Fees🟢
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🎙️Warranty and Upfront Fees
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 ✏️+🎥Example: Warranty Expense🟢
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✏️+🎥Sales Returns and Allowances🟢
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đź“–Accounting for Sales3 Topics
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🎯Comprehensive Test: Revenue recognition1 Quiz
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BAR 5: STOCK COMPENSATIONđź“–Stock Options6 Topics|3 Quizzes
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đź“–Share-based payments2 Topics|2 Quizzes
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🎯Comprehensive Test: stock compensation1 Quiz
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BAR 6: BUSINESS COMBINATIONS & CONSOLIDATED FINANCIAL STATEMENTSđź“–Business Combination6 Topics|2 Quizzes
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đź“–Consolidated Financial Statements2 Topics|1 Quiz
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đź“–Impairment of Assets (intangibles and Goodwill)1 Topic|1 Quiz
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đź“– Consolidations1 Topic|1 Quiz
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BAR 7: CONSOLIDATED FINANCIAL STATEMENTSđź“–Temporal Method6 Topics|2 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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✏️+🎥Temporal method Exercise🟢
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✏️+🎥Current Rate Method Exercise🟢
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✏️+🎥Temporal Method: Remeasurement Model🟢
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đź“–Foreign Currency Translation4 Topics|1 Quiz
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🎯Comprehensive test: Business Combinations and Consolidations + AICPA Questions1 Quiz
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🎯AICPA Questions: Foreign Currency Translation1 Quiz
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BAR 8: DERIVATIVES & HEDGE ACCOUNTINGđź“–Hedge Accounting3 Topics
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đź“–Speculations3 Topics
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đź“–Fair Value Hedge4 Topics
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đź“–Cash Flow Hedge4 Topics
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đź“–Hedging Effectiveness5 Topics|2 Quizzes
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🎯Test: Derivatives and Hedging AICPA Questions1 Quiz
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BAR 9: LEASESđź“–Accounting for Leases5 Topics|2 Quizzes
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đź“–Leases7 Topics
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✏️+🎥Direct Financing Lease🟢
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🎙️Direct Financing Lease
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🎥+✏️Example: Sales-Type Lease: Lessor's Perspective 🟢
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✏️+🎥Accounting for Operating Lease by Lessor🟢
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🎙️Accounting for Operating Lease by Lessor
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🎥+✏️ Example: Accounting for Operating Leases: Lessee and Lessor 🟢
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✏️Direct Finance Lease 🟢
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✏️+🎥Direct Financing Lease🟢
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đź“–Residual Value for Leases3 Topics
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đź“–Lessor Accounting3 Topics|1 Quiz
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đź“–Accounting for Leases Sales5 Topics|5 Quizzes
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🎥+ ✏️CPA Exam leases Simulation: Finance Lease Vs Operating Lease Vs Sales Type Lease 🟢
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✏️+🎥Accounting for Leases Sales-Leaseback🟢
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🎙️Accounting for Leases Sales–Leaseback
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✏️+🎥Example: Sales Leaseback Agreement United Airlines🟢
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✏️Accounting for Leases Sales-Leaseback 🟢
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🎥+ ✏️CPA Exam leases Simulation: Finance Lease Vs Operating Lease Vs Sales Type Lease 🟢
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🎯Test: Leases AICPA Questions1 Quiz
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BAR 10: SEGMENT REPORTING & PUBLIC COMPANY REPORTINGđź“–Segment Reporting3 Topics|2 Quizzes
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đź“–Extensible Business Reporting Language (XBRL) & regulation6 Topics|3 Quizzes
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🎯Comprehensive Test: Interim, SEC and Reportable Segments1 Quiz
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BAR 11: FINANCIAL STATEMENTS OF EMPLOYEE PENSION PLANSđź“–Pension Plan Financial Statements2 Topics|1 Quiz
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🎯Test: Pension plans AICPA questions1 Quiz
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BAR 12-1: FORM & CONTENT OF THE ANNUAL COMPREHENSIVE ANNUAL FINANCIAL REPORTđź“–Annual Comprehensive Financial Report2 Topics|1 Quiz
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đź“–Component Units2 Topics|1 Quiz
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BAR 12-2: BUDGETARY, ENCUMBRANCES & ACTIVITY ACCOUNTINGđź“–Governmental Accounting5 Topics|2 Quizzes
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✏️+🎥Introduction to Governmental Accounting🟢
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✏️+🎥Objective of Financial Reporting for State and Local Governments🟢
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✏️+🎥Governmental Accounting Standards Board (GASB)🟢
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✏️+🎥Modified Accrual Accounting🟢
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🎥+✏️ Example: Modified Basis Vs Cash Vs Full Accrual 🟢
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✏️+🎥Introduction to Governmental Accounting🟢
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đź“–Encumbrances6 Topics|2 Quizzes
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🎥+✏️Governmental Budgeting | Appropriations | Encumbrances | Estimated Revenues🟢
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🎙️Governmental Budgeting | Appropriations | Encumbrances | Estimated Revenues
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🎥+✏️ Example: Governmental Budgeting: Appropriations, Encumbrances, Estimated Revenues🟢
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✏️+🎥Encumbrances Lapse at Year End | Encumbrances Don't Lapse at Year End🟢
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🎙️Encumbrances Lapse at Year End | Encumbrances Don’t Lapse at Year End
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✏️+🎥Budgetary Governmental Accounting. Encumbrances. CPA Exam Questions🟢
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🎥+✏️Governmental Budgeting | Appropriations | Encumbrances | Estimated Revenues🟢
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đź“–Revenue Recognition10 Topics|2 Quizzes
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🎥+✏️Revenue Recognition for Governmental Accounting🟢
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🎙️Revenue Recognition for Governmental Accounting
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✏️+🎥 Imposed Nonexchange Revenue Recognition🟢
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🎙️Imposed Nonexchange Revenue Recognition
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🎥+✏️Governmental Grants | On Behalf Payments | Revenue Recognition🟢
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🎙️Governmental Grants | On Behalf Payments | Revenue Recognition
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🎥+✏️Governmental Revenue Recognition Sale of Assets | Permits and Licenses Revenues🟢
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🎙️Governmental Revenue Recognition Sale of Assets | Permits and Licenses Revenues
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✏️+🎥Example: Governmental Grant Revenue Recognition🟢
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 ✏️+🎥Example: Modified Accrual Basis Revenue🟢
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🎥+✏️Revenue Recognition for Governmental Accounting🟢
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đź“–Expenditures vs. Expenses7 Topics
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🎥+✏️Expenditures vs. Expenses🟢
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🎙️Expenditures vs. Expenses
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🎥+✏️Compensated Absences Expenditures🟢
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✏️+🎥Example: Compensated Absences Expenditures🟢
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🎥+✏️Pension Expenditure🟢
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🎥+✏️Claims and Judgments Expenditures🟢
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✏️+🎥Example: Material Supplies Expenditures🟢
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🎥+✏️Expenditures vs. Expenses🟢
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đź“–Materials and Supplies2 Topics
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đź“–Expenditures For Capital Assets2 Topics
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đź“–Nonexchange4 Topics
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BAR 12-3: GOVERNMENT-WIDE FINANCIAL STATEMENTSđź“–Government wide Financial Statements2 Topics|1 Quiz
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đź“–Capital Assets in Government-wide FS2 Topics|1 Quiz
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đź“–Reconciliation Government Wide Financial Statements Assets8 Topics
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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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🎙️Reconciling Internal Service Funds to Government Wide Financial Statements
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✏️+🎥Reconciliation Government Wide Financial Statements Capital Assets🟢
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BAR 12-4: DERIVING GOVERNMENT-WIDE FINANCIAL STATEMENTSđź“–Governmental Financial Statements3 Topics
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BAR 12-5: GOVERNMENTAL FUNDS & FINANCIAL STATEMENTSđź“–Elements of Governmental Financial Statements6 Topics
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🎥General Fund | Debt Service Funds | Capital Project Funds | Special Revenue Funds
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✏️+🎥Elements of Governmental Financial Statements🟢
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🎙️Elements of Governmental Financial Statements
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🎥Fund Accounting: Elements of Governmental Financial Statements
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🎙️Fund Accounting | Fund Balance | Elements of Governmental Financial Statements
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✏️+🎥Example: Governmental Fund🟢
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🎥General Fund | Debt Service Funds | Capital Project Funds | Special Revenue Funds
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đź“–Debt Service Funds4 Topics|2 Quizzes
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đź“–Governmental Funds5 Topics|1 Quiz
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đź“–Funding sources3 Topics
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BAR 12-6: FUND FINANCIAL STATEMENTSđź“–Proprietary funds financial statements11 Topics
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✏️+🎥Proprietary Funds🟢
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🎙️Proprietary Funds
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🎥Propriety Funds | Enterprise Funds | Internal Service Funds
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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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✏️+🎥Fiduciary Funds🟢
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🎙️Fiduciary Funds
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✏️+🎥Fund Financial Statements🟢
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🎙️Fund Financial Statements
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✏️+🎥Proprietary Funds🟢
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đź“–Accounting for Internal Service Funds9 Topics|4 Quizzes
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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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🎥+✏️Cash Flow statement for proprietary Funds 🟢
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🎙️Cash Flow statement for proprietary Funds
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 ✏️+🎥Example Cash Flow Statement for Proprietary Funds🟢
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✏️+🎥Example: Journal Entries for Enterprise Funds | Financial Statements🟢
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✏️+🎥CPA Exam Questions. Proprietary Funds🟢
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 ✏️+🎥Major Fund Rules🟢
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🎙️Major Fund Rules
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🎥+✏️Accounting for Internal Service Funds | Proprietary Funds 🟢
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đź“– Agency / Private Purpose Financial Statements3 Topics|2 Quizzes
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đź“–Pension Trust Funds2 Topics
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BAR 12-7: NOTES & SUPPLEMENTARY INFORMATIONđź“–Management's Discussion and Analysis2 Topics
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đź“–Notes to FS & Required Supplementary Information (other than MD&A)4 Topics|1 Quiz
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đź“–Classification of fund balance4 Topics|2 Quizzes
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🎯Test: Government Accounting and Reporting + AICPA Questions1 Quiz
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đź’ˇBAR 14: State and Local Governments: 14.03 Governmental funds financial statements1 Topic
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đź“–Cost Flow Assumptions4 Topics
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đź“–Cost Recovery Method for Revenue Recognition1 Topic|2 Quizzes
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đź“–CPA Exam Simulation & Questions2 Topics|2 Quizzes
Participants 2356
Lesson 24,
Topic 2
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🎙️Cost Behavior: Variable Cost, Fixed Cost and Mixed Cost
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