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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. ๐Ÿš€Introduce Yourself
    1 Topic
  6. ๐Ÿšจ๐Ÿšจ๐Ÿšจ2026 AICPA Released Questions
    1 Topic
  7. BAR 1-1: FINANCIAL STATEMENT ANALYSIS
    ๐Ÿ“–Financial Statement Analysis
    4 Topics
  8. ๐Ÿ“–Financial Ratio Analysis
    10 Topics
    |
    1 Quiz
  9. ๐Ÿ“–Comprehensive Practice Financial Statement Analysis
    5 Topics
  10. ๐Ÿ“–Return on Equity (ROE)
    2 Topics
  11. ๐Ÿ“–The types of Data
    8 Topics
    |
    3 Quizzes
  12. ๐Ÿ“–Primary and Foreign Key
    3 Topics
    |
    2 Quizzes
  13. BAR 1-2: PERFORMANCE MANAGEMENT
    ๐Ÿ“–Benchmarking
    2 Topics
  14. ๐Ÿ“–The 4 Costs of Quality
    4 Topics
    |
    1 Quiz
  15. ๐Ÿ“–Control Chart
    2 Topics
  16. ๐Ÿ“–Pareto charts
    2 Topics
  17. ๐Ÿ“–Fishbone
    2 Topics
  18. ๐Ÿ“–Non-GAAP Measures
    2 Topics
    |
    1 Quiz
  19. ๐Ÿ“–Performance Measurements
    2 Topics
  20. ๐Ÿ“–Balanced Scorecard
    5 Topics
    |
    1 Quiz
  21. ๐Ÿšจ๐ŸšจHOW TO SOLVE SIMULATIONS (TUTORIAL + VIDEO EXAMPLES)
    โœ…ย BAR CPA Exam Simulation Tutorial + 2024 and 2025 AICPA Video Questions. Uworld
    10 Topics
    |
    2 Quizzes
  22. BAR 1-3: COST ACCOUNTING
    ๐Ÿ“–Manufacturing Costs
    4 Topics
    |
    2 Quizzes
  23. ๐Ÿ“–Product Cost Vs Period Cost
    4 Topics
    |
    1 Quiz
  24. ๐Ÿ“–Cost Behavior: Variable, Fixed & Mixed
    4 Topics
    |
    1 Quiz
  25. ๐Ÿ“–Job-Order Costing and Overhead application
    5 Topics
    |
    1 Quiz
  26. ๐Ÿ“–Cost Flow In Job Order Costing
    5 Topics
  27. ๐Ÿ“–Cost Of Goods Manufactured
    4 Topics
  28. ๐Ÿ“–Under-Applied Overhead & Over-Applied Overhead
    5 Topics
    |
    1 Quiz
  29. ๐Ÿ“–Process Costing (Weighted Average)
    3 Topics
  30. ๐Ÿ“–Process Costing (FIFO)
    9 Topics
    |
    2 Quizzes
  31. ๐Ÿ“–Activity-Based Costing
    11 Topics
    |
    2 Quizzes
  32. ๐Ÿ“–Joint Product Costing & By-product
    2 Topics
  33. ๐Ÿ“–Projection Techniques
    2 Topics
  34. ๐Ÿ“–Simple regression
    2 Topics
    |
    1 Quiz
  35. ๐Ÿ“–High Low Method
    4 Topics
    |
    1 Quiz
  36. ๐Ÿ“–CVP Analysis
    2 Topics
  37. ๐Ÿ“–Contribution Margin Ratio
    2 Topics
  38. ๐Ÿ“–Cost Volume Profit Application
    6 Topics
    |
    1 Quiz
  39. ๐Ÿ“–Absorption & Variable Costing
    9 Topics
    |
    3 Quizzes
  40. ๐Ÿ“–Segmented Income Statement Traceable & Common Fixed Cost
    5 Topics
    |
    1 Quiz
  41. ๐Ÿ“–Break-Even & Common Errors
    3 Topics
    |
    1 Quiz
  42. ๐Ÿ“–Break-Even Point & Target Profit
    3 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. BAR 1-4: VARIANCE ANALYSIS
    ๐Ÿ“–Direct Material and Labor Variance Analysis
    6 Topics
    |
    2 Quizzes
  48. ๐Ÿ“–Variable and Fixed Overhead Variances
    4 Topics
    |
    2 Quizzes
  49. ๐Ÿ“–Variances Using Journal Entries
    6 Topics
  50. ๐ŸŽฏComprehensive test: Responsibility Accounting + Previously Released AICPA Questions
    2 Quizzes
  51. ๐ŸŽฏComprehensive Test ratios: AICPA Questions
    2 Quizzes
  52. ๐ŸŽฏComprehensive Test for: Cost Accounting Concepts + Previously released AICPA Questions
    2 Quizzes
  53. ๐ŸŽฏComprehensive ABC, Direct and Full (absorption) Costing
    2 Quizzes
  54. ๐ŸŽฏAICPA Questions: Absorption vs Contribution Costing
    1 Quiz
  55. ๐ŸŽฏComprehensive Test: AICPA Practice Questions
    3 Quizzes
  56. ๐ŸŽฏComprehensive Test Variance Analysis + Previously Released AICPA Questions
    2 Quizzes
  57. BAR 2-1: BUDGETING
    ๐Ÿ“–What Is A Budget & Role Of Budgets
    2 Topics
    |
    1 Quiz
  58. ๐Ÿ“–Budgetary Process
    3 Topics
    |
    1 Quiz
  59. ๐Ÿ“–Types Of Budgets
    2 Topics
    |
    1 Quiz
  60. ๐Ÿ“–Zero Based Budgeting & Rolling Budget
    2 Topics
    |
    1 Quiz
  61. ๐Ÿ“–Activity Based Budgeting
    2 Topics
    |
    1 Quiz
  62. ๐Ÿ“–Master Budget & Related Schedules
    10 Topics
    |
    2 Quizzes
  63. ๐Ÿ“–Production Budget
    6 Topics
    |
    1 Quiz
  64. ๐Ÿ“–Flexible Budget & Performance Analysis
    7 Topics
    |
    2 Quizzes
  65. BAR 2-2: CAPITAL STRUCTURE
    ๐Ÿ“–Capital Structure Components
    2 Topics
    |
    1 Quiz
  66. ๐Ÿ“–Cost of Capital Components
    4 Topics
    |
    1 Quiz
  67. ๐Ÿ“–Capital Structure and the Weighted Average Cost of Capital
    6 Topics
    |
    1 Quiz
  68. ๐Ÿ“–Bond Yield and Risk Premium (BYRP)
    2 Topics
    |
    1 Quiz
  69. ๐Ÿ“–Growth, Profitability, and Financial Leverage
    4 Topics
    |
    1 Quiz
  70. ๐Ÿ“–Return on Investment
    4 Topics
    |
    1 Quiz
  71. ๐Ÿ“–Degree of Operating Leverage (DOL)
    4 Topics
    |
    1 Quiz
  72. ๐Ÿ“–Basics of Stock Options.
    2 Topics
  73. ๐Ÿ“–Bonds Valuation
    2 Topics
  74. ๐Ÿ“–Asset Valuation
    6 Topics
  75. ๐Ÿ“–Stock Valuation
    6 Topics
    |
    2 Quizzes
  76. ๐Ÿ“–Components of Required Rate of Return
    2 Topics
    |
    1 Quiz
  77. ๐Ÿ“–Valuation using Accounting estimates
    2 Topics
    |
    1 Quiz
  78. ๐Ÿ“–Residual Income
    5 Topics
    |
    1 Quiz
  79. BAR 2-3: FINANCIAL DECISION MODELS
    ๐Ÿ“–Time Value Of Money For Capital Budgeting
    7 Topics
    |
    1 Quiz
  80. ๐Ÿ“–What Is Capital Budgeting?
    2 Topics
    |
    1 Quiz
  81. ๐Ÿ“–Net Present Value (NPV)
    5 Topics
    |
    1 Quiz
  82. ๐Ÿ“–Depreciation Tax Shield
    2 Topics
  83. ๐Ÿ“–Internal Rate Of Return IRR
    6 Topics
  84. ๐Ÿ“–Payback & Discounted Payback Period
    5 Topics
  85. ๐Ÿ“–Accounting Rate Of Return ARR & Average Accounting Return AAR
    3 Topics
  86. ๐Ÿ“–Profitability Index
    6 Topics
  87. ๐Ÿ“–Buy versus Lease NPV
    2 Topics
  88. ๐Ÿ“–Economic Value Added (EVA)
    2 Topics
  89. BAR 2-4: MARGINAL ANALYSIS
    ๐Ÿ“–Relevant and Irrelevant Cost
    3 Topics
    |
    2 Quizzes
  90. ๐Ÿ“–Add Or Drop A Segment
    5 Topics
    |
    1 Quiz
  91. ๐Ÿ“–Make Or Buy Component Analysis
    5 Topics
    |
    1 Quiz
  92. ๐Ÿ“–Accepting Or Rejecting Special Order
    4 Topics
    |
    1 Quiz
  93. ๐Ÿ“–Utilization Of A Constrained Resource
    3 Topics
    |
    1 Quiz
  94. ๐Ÿ“–Sell Or Process Further Decisions
    5 Topics
    |
    1 Quiz
  95. BAR 2-5: WORKING CAPITAL MANAGEMENT
    ๐Ÿ“–Receivables
    8 Topics
    |
    3 Quizzes
  96. ๐Ÿ“–Economic Order
    4 Topics
  97. ๐Ÿ“–Risk Management
    4 Topics
    |
    4 Quizzes
  98. ๐Ÿ“–Letter of credit
    2 Topics
  99. ๐Ÿ“–Short term versus Long term financing
    2 Topics
  100. BAR 2-6: ENTERPRISE RISK MANAGEMENT
    ๐Ÿ“–Governance and Culture ERM
    4 Topics
  101. ๐Ÿ“–Performance and Risk Severity
    4 Topics
  102. ๐Ÿ“–Information, Communication and Reporting (ERM)
    4 Topics
    |
    2 Quizzes
  103. ๐Ÿ“–Trade-offs Between Risk and Return
    2 Topics
  104. ๐Ÿ“–Systematic and Unsystematic Risk
    2 Topics
    |
    1 Quiz
  105. ๐Ÿ“–Mitigating exchange rate risk
    6 Topics
    |
    1 Quiz
  106. ๐Ÿ“–Intro To Time Value of Money
    3 Topics
    |
    1 Quiz
  107. ๐Ÿ“–Present Value Of Single Amount
    4 Topics
    |
    2 Quizzes
  108. ๐Ÿ“–Present Value Of Annuity
    4 Topics
  109. ๐Ÿ“–Future Value Of Annuity
    5 Topics
    |
    1 Quiz
  110. ๐Ÿ“–Target Costing
    2 Topics
  111. ๐Ÿ“–Present Value Of Bond Computation & Deferred Annuity
    6 Topics
  112. BAR 2-7: MARKET INFLUENCES ON BUSINESS
    ๐Ÿ“–Law of Demand & Supply
    4 Topics
    |
    2 Quizzes
  113. ๐Ÿ“–Market Equilibrium
    2 Topics
    |
    1 Quiz
  114. ๐Ÿ“–Elasticity
    8 Topics
    |
    2 Quizzes
  115. ๐Ÿ“–Inflation
    4 Topics
    |
    1 Quiz
  116. ๐Ÿ“–Industry Factors
    4 Topics
    |
    2 Quizzes
  117. ๐Ÿ“–SWOT Analysis
    2 Topics
    |
    1 Quiz
  118. BAR 2-8: THE ECONOMIC EFFECT OF SIGNIFICANT TRANSACTIONS
    ๐Ÿ“–The Economic Effect of Significant Transactions
    4 Topics
    |
    2 Quizzes
  119. BAR 2-9: INTERNATIONAL BUSINESS OPERATIONS
    ๐Ÿ“–International Trade
    2 Topics
    |
    1 Quiz
  120. ๐Ÿ“–International Operations
    6 Topics
    |
    3 Quizzes
  121. ๐ŸŽฏComprehensive test : Budgeting
    2 Quizzes
  122. ๐ŸŽฏAICPA Questions: Capital Structure
    1 Quiz
  123. ๐ŸŽฏComprehensive Test: Capital Budgeting + AICPA Previously Released Questions
    2 Quizzes
  124. ๐ŸŽฏComprehensive Test: Marginal (differential) + Analysis + AICPA previously Released Questions
    2 Quizzes
  125. ๐ŸŽฏComprehensive Test: Working Capital Management + AICPA previously released Questions
    2 Quizzes
  126. ๐ŸŽฏComprehensive Test: Enterprise Risk Management Framework ERM
    1 Quiz
  127. ๐ŸŽฏComprehensive Test Security Valuation + AICPA Questions
    2 Quizzes
  128. ๐ŸŽฏComprehensive Test: Economics Questions + AICPA Previously Released Questions
    3 Quizzes
  129. BAR 3: Indefinite-lived intangible assets, including goodwill
    ๐Ÿ“–Intangible assets
    6 Topics
    |
    2 Quizzes
  130. ๐Ÿ“–Impairment Of Intangibles
    3 Topics
  131. ๐Ÿ“–Goodwill Impairment
    7 Topics
    |
    2 Quizzes
  132. ๐Ÿ“–Accounting for Computer Software Cost
    1 Topic
    |
    1 Quiz
  133. ๐Ÿ“–Research and Development Cost
    6 Topics
    |
    1 Quiz
  134. ๐Ÿ“–Start-Up & Initial Operating Losses
    4 Topics
  135. ๐ŸŽฏComprehensive Test: Intangibles Assets and Software Cost
    3 Quizzes
  136. BAR 4: REVENUE RECOGNITION
    ๐Ÿ“–Percentage of Completion Method / Losses
    5 Topics
  137. ๐Ÿ“–Contract Modification
    3 Topics
  138. ๐Ÿ“–Revenue Recognition
    9 Topics
  139. ๐Ÿ“–Accounting for Sales
    3 Topics
  140. ๐ŸŽฏComprehensive Test: Revenue recognition
    1 Quiz
  141. BAR 5: STOCK COMPENSATION
    ๐Ÿ“–Stock Options
    6 Topics
    |
    3 Quizzes
  142. ๐Ÿ“–Share-based payments
    2 Topics
    |
    2 Quizzes
  143. ๐ŸŽฏComprehensive Test: stock compensation
    1 Quiz
  144. BAR 6: BUSINESS COMBINATIONS & CONSOLIDATED FINANCIAL STATEMENTS
    ๐Ÿ“–Business Combination
    6 Topics
    |
    2 Quizzes
  145. ๐Ÿ“–Consolidated Financial Statements
    2 Topics
    |
    1 Quiz
  146. ๐Ÿ“–Impairment of Assets (intangibles and Goodwill)
    1 Topic
    |
    1 Quiz
  147. ๐Ÿ“– Consolidations
    1 Topic
    |
    1 Quiz
  148. BAR 7: CONSOLIDATED FINANCIAL STATEMENTS
    ๐Ÿ“–Temporal Method
    6 Topics
    |
    2 Quizzes
  149. ๐Ÿ“–Foreign Currency Translation
    4 Topics
    |
    1 Quiz
  150. ๐ŸŽฏComprehensive test: Business Combinations and Consolidations + AICPA Questions
    1 Quiz
  151. ๐ŸŽฏAICPA Questions: Foreign Currency Translation
    1 Quiz
  152. BAR 8: DERIVATIVES & HEDGE ACCOUNTING
    ๐Ÿ“–Hedge Accounting
    3 Topics
  153. ๐Ÿ“–Speculations
    3 Topics
  154. ๐Ÿ“–Fair Value Hedge
    4 Topics
  155. ๐Ÿ“–Cash Flow Hedge
    4 Topics
  156. ๐Ÿ“–Hedging Effectiveness
    5 Topics
    |
    2 Quizzes
  157. ๐ŸŽฏTest: Derivatives and Hedging AICPA Questions
    1 Quiz
  158. BAR 9: LEASES
    ๐Ÿ“–Accounting for Leases
    5 Topics
    |
    2 Quizzes
  159. ๐Ÿ“–Leases
    7 Topics
  160. ๐Ÿ“–Residual Value for Leases
    3 Topics
  161. ๐Ÿ“–Lessor Accounting
    3 Topics
    |
    1 Quiz
  162. ๐Ÿ“–Accounting for Leases Sales
    5 Topics
    |
    5 Quizzes
  163. ๐ŸŽฏTest: Leases AICPA Questions
    1 Quiz
  164. BAR 10: SEGMENT REPORTING & PUBLIC COMPANY REPORTING
    ๐Ÿ“–Segment Reporting
    3 Topics
    |
    2 Quizzes
  165. ๐Ÿ“–Extensible Business Reporting Language (XBRL) & regulation
    6 Topics
    |
    3 Quizzes
  166. ๐ŸŽฏComprehensive Test: Interim, SEC and Reportable Segments
    1 Quiz
  167. BAR 11: FINANCIAL STATEMENTS OF EMPLOYEE PENSION PLANS
    ๐Ÿ“–Pension Plan Financial Statements
    2 Topics
    |
    1 Quiz
  168. ๐ŸŽฏTest: Pension plans AICPA questions
    1 Quiz
  169. BAR 12-1: FORM & CONTENT OF THE ANNUAL COMPREHENSIVE ANNUAL FINANCIAL REPORT
    ๐Ÿ“–Annual Comprehensive Financial Report
    2 Topics
    |
    1 Quiz
  170. ๐Ÿ“–Component Units
    2 Topics
    |
    1 Quiz
  171. BAR 12-2: BUDGETARY, ENCUMBRANCES & ACTIVITY ACCOUNTING
    ๐Ÿ“–Governmental Accounting
    5 Topics
    |
    2 Quizzes
  172. ๐Ÿ“–Encumbrances
    6 Topics
    |
    2 Quizzes
  173. ๐Ÿ“–Revenue Recognition
    10 Topics
    |
    2 Quizzes
  174. ๐Ÿ“–Expenditures vs. Expenses
    7 Topics
  175. ๐Ÿ“–Materials and Supplies
    2 Topics
  176. ๐Ÿ“–Expenditures For Capital Assets
    2 Topics
  177. ๐Ÿ“–Nonexchange
    4 Topics
  178. BAR 12-3: GOVERNMENT-WIDE FINANCIAL STATEMENTS
    ๐Ÿ“–Government wide Financial Statements
    2 Topics
    |
    1 Quiz
  179. ๐Ÿ“–Capital Assets in Government-wide FS
    2 Topics
    |
    1 Quiz
  180. ๐Ÿ“–Reconciliation Government Wide Financial Statements Assets
    8 Topics
  181. BAR 12-4: DERIVING GOVERNMENT-WIDE FINANCIAL STATEMENTS
    ๐Ÿ“–Governmental Financial Statements
    3 Topics
  182. BAR 12-5: GOVERNMENTAL FUNDS & FINANCIAL STATEMENTS
    ๐Ÿ“–Elements of Governmental Financial Statements
    6 Topics
  183. ๐Ÿ“–Debt Service Funds
    4 Topics
    |
    2 Quizzes
  184. ๐Ÿ“–Governmental Funds
    5 Topics
    |
    1 Quiz
  185. ๐Ÿ“–Funding sources
    3 Topics
  186. BAR 12-6: FUND FINANCIAL STATEMENTS
    ๐Ÿ“–Proprietary funds financial statements
    11 Topics
  187. ๐Ÿ“–Accounting for Internal Service Funds
    9 Topics
    |
    4 Quizzes
  188. ๐Ÿ“– Agency / Private Purpose Financial Statements
    3 Topics
    |
    2 Quizzes
  189. ๐Ÿ“–Pension Trust Funds
    2 Topics
  190. BAR 12-7: NOTES & SUPPLEMENTARY INFORMATION
    ๐Ÿ“–Management's Discussion and Analysis
    2 Topics
  191. ๐Ÿ“–Notes to FS & Required Supplementary Information (other than MD&A)
    4 Topics
    |
    1 Quiz
  192. ๐Ÿ“–Classification of fund balance
    4 Topics
    |
    2 Quizzes
  193. ๐ŸŽฏTest: Government Accounting and Reporting + AICPA Questions
    1 Quiz
  194. ๐Ÿ’กBAR 14: State and Local Governments: 14.03 Governmental funds financial statements
    1 Topic
  195. ๐Ÿ“–Cost Flow Assumptions
    4 Topics
  196. ๐Ÿ“–Cost Recovery Method for Revenue Recognition
    1 Topic
    |
    2 Quizzes
  197. ๐Ÿ“–CPA Exam Simulation & Questions
    2 Topics
    |
    2 Quizzes