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BAR UWorld 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. BAR 1-1: FINANCIAL STATEMENT ANALYSIS
    📖Financial Statement Analysis
    4 Topics
  8. 📖Financial Ratio Analysis
    10 Topics
    |
    1 Quiz
  9. 📖Comprehensive Practice Financial Statement Analysis
    5 Topics
  10. 📖Return on Equity (ROE)
    2 Topics
  11. 📖The types of Data
    8 Topics
    |
    3 Quizzes
  12. 📖Primary and Foreign Key
    3 Topics
    |
    2 Quizzes
  13. BAR 1-2: PERFORMANCE MANAGEMENT
    📖Benchmarking
    2 Topics
  14. 📖The 4 Costs of Quality
    4 Topics
    |
    1 Quiz
  15. 📖Control Chart
    2 Topics
  16. 📖Pareto charts
    2 Topics
  17. 📖Fishbone
    2 Topics
  18. 📖Non-GAAP Measures
    2 Topics
    |
    1 Quiz
  19. 📖Performance Measurements
    2 Topics
  20. 📖Balanced Scorecard
    5 Topics
    |
    1 Quiz
  21. 🚨🚨HOW TO SOLVE SIMULATIONS (TUTORIAL + VIDEO EXAMPLES)
    ✅ BAR CPA Exam Simulation Tutorial + 2024 and 2025 AICPA Video Questions. Uworld
    10 Topics
    |
    2 Quizzes
  22. BAR 1-3: COST ACCOUNTING
    📖Manufacturing Costs
    4 Topics
    |
    2 Quizzes
  23. 📖Product Cost Vs Period Cost
    4 Topics
    |
    1 Quiz
  24. 📖Cost Behavior: Variable, Fixed & Mixed
    4 Topics
    |
    1 Quiz
  25. 📖Job-Order Costing and Overhead application
    5 Topics
    |
    1 Quiz
  26. 📖Cost Flow In Job Order Costing
    5 Topics
  27. 📖Cost Of Goods Manufactured
    4 Topics
  28. 📖Under-Applied Overhead & Over-Applied Overhead
    5 Topics
    |
    1 Quiz
  29. 📖Process Costing (Weighted Average)
    3 Topics
  30. 📖Process Costing (FIFO)
    9 Topics
    |
    2 Quizzes
  31. 📖Activity-Based Costing
    11 Topics
    |
    2 Quizzes
  32. 📖Joint Product Costing & By-product
    2 Topics
  33. 📖Projection Techniques
    2 Topics
  34. 📖Simple regression
    2 Topics
    |
    1 Quiz
  35. 📖High Low Method
    4 Topics
    |
    1 Quiz
  36. 📖CVP Analysis
    2 Topics
  37. 📖Contribution Margin Ratio
    2 Topics
  38. 📖Cost Volume Profit Application
    6 Topics
    |
    1 Quiz
  39. 📖Absorption & Variable Costing
    9 Topics
    |
    3 Quizzes
  40. 📖Segmented Income Statement Traceable & Common Fixed Cost
    5 Topics
    |
    1 Quiz
  41. 📖Break-Even & Common Errors
    3 Topics
    |
    1 Quiz
  42. 📖Break-Even Point & Target Profit
    3 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. BAR 1-4: VARIANCE ANALYSIS
    📖Direct Material and Labor Variance Analysis
    6 Topics
    |
    2 Quizzes
  48. 📖Variable and Fixed Overhead Variances
    4 Topics
    |
    2 Quizzes
  49. 📖Variances Using Journal Entries
    6 Topics
  50. 🎯Comprehensive test: Responsibility Accounting + Previously Released AICPA Questions
    2 Quizzes
  51. 🎯Comprehensive Test ratios: AICPA Questions
    2 Quizzes
  52. 🎯Comprehensive Test for: Cost Accounting Concepts + Previously released AICPA Questions
    2 Quizzes
  53. 🎯Comprehensive ABC, Direct and Full (absorption) Costing
    2 Quizzes
  54. 🎯AICPA Questions: Absorption vs Contribution Costing
    1 Quiz
  55. 🎯Comprehensive Test: AICPA Practice Questions
    3 Quizzes
  56. 🎯Comprehensive Test Variance Analysis + Previously Released AICPA Questions
    2 Quizzes
  57. BAR 2-1: BUDGETING
    📖What Is A Budget & Role Of Budgets
    2 Topics
    |
    1 Quiz
  58. 📖Budgetary Process
    3 Topics
    |
    1 Quiz
  59. 📖Types Of Budgets
    2 Topics
    |
    1 Quiz
  60. 📖Zero Based Budgeting & Rolling Budget
    2 Topics
    |
    1 Quiz
  61. 📖Activity Based Budgeting
    2 Topics
    |
    1 Quiz
  62. 📖Master Budget & Related Schedules
    10 Topics
    |
    2 Quizzes
  63. 📖Production Budget
    6 Topics
    |
    1 Quiz
  64. 📖Flexible Budget & Performance Analysis
    7 Topics
    |
    2 Quizzes
  65. BAR 2-2: CAPITAL STRUCTURE
    📖Capital Structure Components
    2 Topics
    |
    1 Quiz
  66. 📖Cost of Capital Components
    4 Topics
    |
    1 Quiz
  67. 📖Capital Structure and the Weighted Average Cost of Capital
    6 Topics
    |
    1 Quiz
  68. 📖Bond Yield and Risk Premium (BYRP)
    2 Topics
    |
    1 Quiz
  69. 📖Growth, Profitability, and Financial Leverage
    4 Topics
    |
    1 Quiz
  70. 📖Return on Investment
    4 Topics
    |
    1 Quiz
  71. 📖Degree of Operating Leverage (DOL)
    4 Topics
    |
    1 Quiz
  72. 📖Basics of Stock Options.
    2 Topics
  73. 📖Bonds Valuation
    2 Topics
  74. 📖Asset Valuation
    6 Topics
  75. 📖Stock Valuation
    6 Topics
    |
    2 Quizzes
  76. 📖Components of Required Rate of Return
    2 Topics
    |
    1 Quiz
  77. 📖Valuation using Accounting estimates
    2 Topics
    |
    1 Quiz
  78. 📖Residual Income
    5 Topics
    |
    1 Quiz
  79. BAR 2-3: FINANCIAL DECISION MODELS
    📖Time Value Of Money For Capital Budgeting
    7 Topics
    |
    1 Quiz
  80. 📖What Is Capital Budgeting?
    2 Topics
    |
    1 Quiz
  81. 📖Net Present Value (NPV)
    5 Topics
    |
    1 Quiz
  82. 📖Depreciation Tax Shield
    2 Topics
  83. 📖Internal Rate Of Return IRR
    6 Topics
  84. 📖Payback & Discounted Payback Period
    5 Topics
  85. 📖Accounting Rate Of Return ARR & Average Accounting Return AAR
    3 Topics
  86. 📖Profitability Index
    6 Topics
  87. 📖Buy versus Lease NPV
    2 Topics
  88. 📖Economic Value Added (EVA)
    2 Topics
  89. BAR 2-4: MARGINAL ANALYSIS
    📖Relevant and Irrelevant Cost
    3 Topics
    |
    2 Quizzes
  90. 📖Add Or Drop A Segment
    5 Topics
    |
    1 Quiz
  91. 📖Make Or Buy Component Analysis
    5 Topics
    |
    1 Quiz
  92. 📖Accepting Or Rejecting Special Order
    4 Topics
    |
    1 Quiz
  93. 📖Utilization Of A Constrained Resource
    3 Topics
    |
    1 Quiz
  94. 📖Sell Or Process Further Decisions
    5 Topics
    |
    1 Quiz
  95. BAR 2-5: WORKING CAPITAL MANAGEMENT
    📖Receivables
    8 Topics
    |
    3 Quizzes
  96. 📖Economic Order
    4 Topics
  97. 📖Risk Management
    4 Topics
    |
    4 Quizzes
  98. 📖Letter of credit
    2 Topics
  99. 📖Short term versus Long term financing
    2 Topics
  100. BAR 2-6: ENTERPRISE RISK MANAGEMENT
    📖Governance and Culture ERM
    4 Topics
  101. 📖Performance and Risk Severity
    4 Topics
  102. 📖Information, Communication and Reporting (ERM)
    4 Topics
    |
    2 Quizzes
  103. 📖Trade-offs Between Risk and Return
    2 Topics
  104. 📖Systematic and Unsystematic Risk
    2 Topics
    |
    1 Quiz
  105. 📖Mitigating exchange rate risk
    6 Topics
    |
    1 Quiz
  106. 📖Intro To Time Value of Money
    3 Topics
    |
    1 Quiz
  107. 📖Present Value Of Single Amount
    4 Topics
    |
    2 Quizzes
  108. 📖Present Value Of Annuity
    4 Topics
  109. 📖Future Value Of Annuity
    5 Topics
    |
    1 Quiz
  110. 📖Target Costing
    2 Topics
  111. 📖Present Value Of Bond Computation & Deferred Annuity
    6 Topics
  112. BAR 2-7: MARKET INFLUENCES ON BUSINESS
    📖Law of Demand & Supply
    4 Topics
    |
    2 Quizzes
  113. 📖Market Equilibrium
    2 Topics
    |
    1 Quiz
  114. 📖Elasticity
    8 Topics
    |
    2 Quizzes
  115. 📖Inflation
    4 Topics
    |
    1 Quiz
  116. 📖Industry Factors
    4 Topics
    |
    2 Quizzes
  117. 📖SWOT Analysis
    2 Topics
    |
    1 Quiz
  118. BAR 2-8: THE ECONOMIC EFFECT OF SIGNIFICANT TRANSACTIONS
    📖The Economic Effect of Significant Transactions
    4 Topics
    |
    2 Quizzes
  119. BAR 2-9: INTERNATIONAL BUSINESS OPERATIONS
    📖International Trade
    2 Topics
    |
    1 Quiz
  120. 📖International Operations
    6 Topics
    |
    3 Quizzes
  121. 🎯Comprehensive test : Budgeting
    2 Quizzes
  122. 🎯AICPA Questions: Capital Structure
    1 Quiz
  123. 🎯Comprehensive Test: Capital Budgeting + AICPA Previously Released Questions
    2 Quizzes
  124. 🎯Comprehensive Test: Marginal (differential) + Analysis + AICPA previously Released Questions
    2 Quizzes
  125. 🎯Comprehensive Test: Working Capital Management + AICPA previously released Questions
    2 Quizzes
  126. 🎯Comprehensive Test: Enterprise Risk Management Framework ERM
    1 Quiz
  127. 🎯Comprehensive Test Security Valuation + AICPA Questions
    2 Quizzes
  128. 🎯Comprehensive Test: Economics Questions + AICPA Previously Released Questions
    3 Quizzes
  129. BAR 3: Indefinite-lived intangible assets, including goodwill
    📖Intangible assets
    6 Topics
    |
    2 Quizzes
  130. 📖Impairment Of Intangibles
    3 Topics
  131. 📖Goodwill Impairment
    7 Topics
    |
    2 Quizzes
  132. 📖Accounting for Computer Software Cost
    1 Topic
    |
    1 Quiz
  133. 📖Research and Development Cost
    6 Topics
    |
    1 Quiz
  134. 📖Start-Up & Initial Operating Losses
    4 Topics
  135. 🎯Comprehensive Test: Intangibles Assets and Software Cost
    3 Quizzes
  136. BAR 4: REVENUE RECOGNITION
    📖Percentage of Completion Method / Losses
    5 Topics
  137. 📖Contract Modification
    3 Topics
  138. 📖Revenue Recognition
    9 Topics
  139. 📖Accounting for Sales
    3 Topics
  140. 🎯Comprehensive Test: Revenue recognition
    1 Quiz
  141. BAR 5: STOCK COMPENSATION
    📖Stock Options
    6 Topics
    |
    3 Quizzes
  142. 📖Share-based payments
    2 Topics
    |
    2 Quizzes
  143. 🎯Comprehensive Test: stock compensation
    1 Quiz
  144. BAR 6: BUSINESS COMBINATIONS & CONSOLIDATED FINANCIAL STATEMENTS
    📖Business Combination
    6 Topics
    |
    2 Quizzes
  145. 📖Consolidated Financial Statements
    2 Topics
    |
    1 Quiz
  146. 📖Impairment of Assets (intangibles and Goodwill)
    1 Topic
    |
    1 Quiz
  147. 📖 Consolidations
    1 Topic
    |
    1 Quiz
  148. BAR 7: CONSOLIDATED FINANCIAL STATEMENTS
    📖Temporal Method
    6 Topics
    |
    2 Quizzes
  149. 📖Foreign Currency Translation
    4 Topics
    |
    1 Quiz
  150. 🎯Comprehensive test: Business Combinations and Consolidations + AICPA Questions
    1 Quiz
  151. 🎯AICPA Questions: Foreign Currency Translation
    1 Quiz
  152. BAR 8: DERIVATIVES & HEDGE ACCOUNTING
    📖Hedge Accounting
    3 Topics
  153. 📖Speculations
    3 Topics
  154. 📖Fair Value Hedge
    4 Topics
  155. 📖Cash Flow Hedge
    4 Topics
  156. 📖Hedging Effectiveness
    5 Topics
    |
    2 Quizzes
  157. 🎯Test: Derivatives and Hedging AICPA Questions
    1 Quiz
  158. BAR 9: LEASES
    📖Accounting for Leases
    5 Topics
    |
    2 Quizzes
  159. 📖Leases
    7 Topics
  160. 📖Residual Value for Leases
    3 Topics
  161. 📖Lessor Accounting
    3 Topics
    |
    1 Quiz
  162. 📖Accounting for Leases Sales
    5 Topics
    |
    5 Quizzes
  163. 🎯Test: Leases AICPA Questions
    1 Quiz
  164. BAR 10: SEGMENT REPORTING & PUBLIC COMPANY REPORTING
    📖Segment Reporting
    3 Topics
    |
    2 Quizzes
  165. 📖Extensible Business Reporting Language (XBRL) & regulation
    6 Topics
    |
    3 Quizzes
  166. 🎯Comprehensive Test: Interim, SEC and Reportable Segments
    1 Quiz
  167. BAR 11: FINANCIAL STATEMENTS OF EMPLOYEE PENSION PLANS
    📖Pension Plan Financial Statements
    2 Topics
    |
    1 Quiz
  168. 🎯Test: Pension plans AICPA questions
    1 Quiz
  169. BAR 12-1: FORM & CONTENT OF THE ANNUAL COMPREHENSIVE ANNUAL FINANCIAL REPORT
    📖Annual Comprehensive Financial Report
    2 Topics
    |
    1 Quiz
  170. 📖Component Units
    2 Topics
    |
    1 Quiz
  171. BAR 12-2: BUDGETARY, ENCUMBRANCES & ACTIVITY ACCOUNTING
    📖Governmental Accounting
    5 Topics
    |
    2 Quizzes
  172. 📖Encumbrances
    6 Topics
    |
    2 Quizzes
  173. 📖Revenue Recognition
    10 Topics
    |
    2 Quizzes
  174. 📖Expenditures vs. Expenses
    7 Topics
  175. 📖Materials and Supplies
    2 Topics
  176. 📖Expenditures For Capital Assets
    2 Topics
  177. 📖Nonexchange
    4 Topics
  178. BAR 12-3: GOVERNMENT-WIDE FINANCIAL STATEMENTS
    📖Government wide Financial Statements
    2 Topics
    |
    1 Quiz
  179. 📖Capital Assets in Government-wide FS
    2 Topics
    |
    1 Quiz
  180. 📖Reconciliation Government Wide Financial Statements Assets
    8 Topics
  181. BAR 12-4: DERIVING GOVERNMENT-WIDE FINANCIAL STATEMENTS
    📖Governmental Financial Statements
    3 Topics
  182. BAR 12-5: GOVERNMENTAL FUNDS & FINANCIAL STATEMENTS
    📖Elements of Governmental Financial Statements
    6 Topics
  183. 📖Debt Service Funds
    4 Topics
    |
    2 Quizzes
  184. 📖Governmental Funds
    5 Topics
    |
    1 Quiz
  185. 📖Funding sources
    3 Topics
  186. BAR 12-6: FUND FINANCIAL STATEMENTS
    📖Proprietary funds financial statements
    11 Topics
  187. 📖Accounting for Internal Service Funds
    9 Topics
    |
    4 Quizzes
  188. 📖 Agency / Private Purpose Financial Statements
    3 Topics
    |
    2 Quizzes
  189. 📖Pension Trust Funds
    2 Topics
  190. BAR 12-7: NOTES & SUPPLEMENTARY INFORMATION
    📖Management's Discussion and Analysis
    2 Topics
  191. 📖Notes to FS & Required Supplementary Information (other than MD&A)
    4 Topics
    |
    1 Quiz
  192. 📖Classification of fund balance
    4 Topics
    |
    2 Quizzes
  193. 🎯Test: Government Accounting and Reporting + AICPA Questions
    1 Quiz
  194. 💡BAR 14: State and Local Governments: 14.03 Governmental funds financial statements
    1 Topic
  195. 📖Cost Flow Assumptions
    4 Topics
  196. 📖Cost Recovery Method for Revenue Recognition
    1 Topic
    |
    2 Quizzes
  197. 📖CPA Exam Simulation & Questions
    2 Topics
    |
    2 Quizzes