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
3. Choosing the Right CPA Discipline
4. CPA Exam Study Tips & Common Questions
🚀Introduce Yourself

1 Topic
1. 🎥Introduce Yourself BAR
🚨🚨🚨2026 AICPA Released Questions

1 Topic
1. Course Link and Information
BAR 1-1: FINANCIAL STATEMENT ANALYSIS

📖Financial Statement Analysis

4 Topics
📖Financial Ratio Analysis

10 Topics
|
1 Quiz
- 🎯Ratio Analysis and Financial Statement Analysis Quiz: 27 MCQs
📖Comprehensive Practice Financial Statement Analysis

5 Topics
📖Return on Equity (ROE)

2 Topics
1. ✏️+🎥Return on Equity (ROE)🟢
2. 🎙️Return on Equity (ROE)
📖The types of Data

8 Topics
|
3 Quizzes
📖Primary and Foreign Key

3 Topics
|
2 Quizzes
- 🎯Foreign Key and Primary Key: 5 MCQs
- ✍️Ratio Analysis and Financial Statement Analysis Exercises(4 exercises)
BAR 1-2: PERFORMANCE MANAGEMENT

📖Benchmarking

2 Topics
1. ✏️+🎥Benchmarking + ppt🟢
2. 🎙️Benchmarking
📖The 4 Costs of Quality

4 Topics
|
1 Quiz
- 🎯The Four Costs of Quality: 13 MCQs
📖Control Chart

2 Topics
1. ✏️+🎥Control charts + ppt🟢
2. 🎙️Control charts
📖Pareto charts

2 Topics
1. ✏️+🎥Pareto chart + ppt🟢
2. 🎙️Pareto chart
📖Fishbone

2 Topics
1. ✏️+🎥Fishbone + ppt🟢
2. 🎙️Fishbone
📖Non-GAAP Measures

2 Topics
|
1 Quiz
1. ✏️+🎥Non-GAAP Measures🟢
2. 🎙️Non-GAAP Measures
- 🎯Non Financial Measures: 5 MCQs
📖Performance Measurements

2 Topics
1. ✏️+🎥Performance Measurements🟢
2. 🎙️Performance Measurements
📖Balanced Scorecard

5 Topics
|
1 Quiz
- 🎯Balanced Scorecard: 7 MCQs
🚨🚨HOW TO SOLVE SIMULATIONS (TUTORIAL + VIDEO EXAMPLES)

✅ BAR CPA Exam Simulation Tutorial + 2024 and 2025 AICPA Video Questions. Uworld

10 Topics
|
2 Quizzes
BAR 1-3: COST ACCOUNTING

📖Manufacturing Costs

4 Topics
|
2 Quizzes
- 🎯Manufacturing Costs: 14 MCQs
- 🎯Manufacturing Costs TF
📖Product Cost Vs Period Cost

4 Topics
|
1 Quiz
- 🎯Product Cost Vs Period Cost: 14 MCQs
📖Cost Behavior: Variable, Fixed & Mixed

4 Topics
|
1 Quiz
- 🎯Cost Behavior: Variable Cost, Fixed Cost, and Mixed Cost: 27 MCQs
📖Job-Order Costing and Overhead application

5 Topics
|
1 Quiz
- 🎯Job-order Costing System: 11 MCQs
📖Cost Flow In Job Order Costing

5 Topics
📖Cost Of Goods Manufactured

4 Topics
📖Under-Applied Overhead & Over-Applied Overhead

5 Topics
|
1 Quiz
- 🎯Manufacturing Overhead Allocation: 20 MCQs
📖Process Costing (Weighted Average)

3 Topics
📖Process Costing (FIFO)

9 Topics
|
2 Quizzes
- 🎯Process Costing: 17 MCQs
- 🎯Process Costing TF
📖Activity-Based Costing

11 Topics
|
2 Quizzes
- 🎯Activity Based Costing TF
- 🎯Activity Based Costing: 20 MCQs
📖Joint Product Costing & By-product

2 Topics
1. ✏️+🎥Joint Product Costing & By-product🟢
2. 🎙️Joint Product Costing & By-product
📖Projection Techniques

2 Topics
1. ✏️+🎥Projection techniques + ppt🟢
2. 🎙️Projection techniques
📖Simple regression

2 Topics
|
1 Quiz
1. ✏️+🎥Simple regression + ppt🟢
2. 🎙️Simple regression
- 🎯Regression Analysis: 20 MCQs
📖High Low Method

4 Topics
|
1 Quiz
- 🎯High-Low Method: 7 MCQs
📖CVP Analysis

2 Topics
1. ✏️+🎥Cost Volume Profit Analysis🟢
2. 🎙️Cost Volume Profit Analysis
📖Contribution Margin Ratio

2 Topics
1. ✏️+🎥Contribution Margin Ratio🟢
2. 🎙️Contribution Margin Ratio
📖Cost Volume Profit Application

6 Topics
|
1 Quiz
- 🎯Cost-Volume-Profit Analysis: 10 MCQs
📖Absorption & Variable Costing

9 Topics
|
3 Quizzes
📖Segmented Income Statement Traceable & Common Fixed Cost

5 Topics
|
1 Quiz
- 🎯Traceable and Common Fixed Cost: 14 MCQs
📖Break-Even & Common Errors

3 Topics
|
1 Quiz
- 🎯Break-Even Point for Segmented Operation: 6 MCQs
📖Break-Even Point & Target Profit

3 Topics
|
1 Quiz
- 🎯Break-Even Point: 8 MCQs
📖Target & Cost Volume Profit Analysis

3 Topics
|
1 Quiz
- 🎯Target-Profit Analysis: 5 MCQs
📖Margin Of Safety

3 Topics
|
1 Quiz
- 🎯Margin of Safety: 6 MCQs
📖Break-Even For Multi-Product

4 Topics
|
1 Quiz
- 🎯Break-Even for Multi-Products: 5 MCQs
📖Cost Structure & Profit Stability

2 Topics
1. ✏️+🎥Cost structure and Profit Stability🟢
2. 🎙️Cost structure and Profit Stability
BAR 1-4: VARIANCE ANALYSIS

📖Direct Material and Labor Variance Analysis

6 Topics
|
2 Quizzes
- 🎯Direct Labor Variances: 6 MCQs
- 🎯Direct Material Variances: 9 MCQs
📖Variable and Fixed Overhead Variances

4 Topics
|
2 Quizzes
- 🎯Variable Overhead Variances: 8 MCQs
- 🎯Fixed Overhead Variances: 8 MCQs
📖Variances Using Journal Entries

6 Topics
🎯Comprehensive test: Responsibility Accounting + Previously Released AICPA Questions

2 Quizzes
- 🎯Responsibility Accounting: 9 AICPA Questions
- 🎯CT Responsibility Accounting CPA Questions: 19 MCQs
🎯Comprehensive Test ratios: AICPA Questions

2 Quizzes
- 🎯Ratios 7 AICPA Questions Impact of Capital Structure on Financial Ratios
- 🎯+🎥13 AICPA Questions: Ratio Analysis
🎯Comprehensive Test for: Cost Accounting Concepts + Previously released AICPA Questions

2 Quizzes
- 🎯Cost Accounting Concepts: 18 AICPA Questions
- 🎯CT Cost Accounting Concepts CPA Questions: 19 MCQs
🎯Comprehensive ABC, Direct and Full (absorption) Costing

2 Quizzes
- 🎯ABC, Direct and Full (absorption) Costing: 7 AICPA Questions
- 🎯CT ABC, Direct and Full (absorption) Costing CPA Questions: 23 MCQs
🎯AICPA Questions: Absorption vs Contribution Costing

1 Quiz
- 🎯Absorption vs Contribution Costing: 7 AICPA Questions
🎯Comprehensive Test: AICPA Practice Questions

3 Quizzes
🎯Comprehensive Test Variance Analysis + Previously Released AICPA Questions

2 Quizzes
- 🎯Variance Analysis: 11 AICPA Questions
- 🎯CT Variance Analysis CPA Questions: 27 MCQs
BAR 2-1: BUDGETING

📖What Is A Budget & Role Of Budgets

2 Topics
|
1 Quiz
1. ✏️+🎥What is a Budget and Role of Budgets🟢
2. 🎙️What is a Budget and Role of Budgets
- 🎯Role of Budgets: 8 MCQs
📖Budgetary Process

3 Topics
|
1 Quiz
- 🎯Planning a Budget: 9 MCQs
📖Types Of Budgets

2 Topics
|
1 Quiz
1. ✏️+🎥Types of Budgets🟢
2. 🎙️Types of Budgets
- 🎯Types of Budgets and Budgetary Process: 9 MCQs
📖Zero Based Budgeting & Rolling Budget

2 Topics
|
1 Quiz
1. ✏️+🎥Zero Based Budgeting and Rolling Budget🟢
2. 🎙️Zero Based Budgeting and Rolling Budget
- 🎯Zero Based Budgeting: 8 MCQs
📖Activity Based Budgeting

2 Topics
|
1 Quiz
1. ✏️+🎥Activity Based Budgeting🟢
2. 🎙️Activity Based Budgeting
- 🎯Activity Based Budgeting: 7 MCQs
📖Master Budget & Related Schedules

10 Topics
|
2 Quizzes
- 🎯Budgeting TF
- 🎯Master Budget Quiz : 43 MCQs
📖Production Budget

6 Topics
|
1 Quiz
- 🎯Production Budget and manufacturing Budget: 37 MCQs
📖Flexible Budget & Performance Analysis

7 Topics
|
2 Quizzes
- 🎯Flexible Budget and Performance Analysis: 27 MCQs
- 🎯Flexible Budgets TF
BAR 2-2: CAPITAL STRUCTURE

📖Capital Structure Components

2 Topics
|
1 Quiz
1. ✏️+🎥Capital Structure Components🟢
2. 🎙️Capital Structure Components
- 🎯Capital Structure: 4 MCQs
📖Cost of Capital Components

4 Topics
|
1 Quiz
- 🎯Cost of Fixed Income: 5 MCQs
📖Capital Structure and the Weighted Average Cost of Capital

6 Topics
|
1 Quiz
- 🎯Weighted Average Cost of Capital: 10 MCQs
📖Bond Yield and Risk Premium (BYRP)

2 Topics
|
1 Quiz
1. ✏️+🎥Bond Yield and Risk Premium (BYRP)🟢
2. 🎙️Bond Yield and Risk Premium (BYRP)
- 🎯Cost of Equity: 13 MCQs
📖Growth, Profitability, and Financial Leverage

4 Topics
|
1 Quiz
- 🎯Growth and Profitability (BAR): 7 MCQs
📖Return on Investment

4 Topics
|
1 Quiz
- 🎯Return on Investment (ROI): 7 MCQs
📖Degree of Operating Leverage (DOL)

4 Topics
|
1 Quiz
- 🎯Degree of Operating Leverage (DOL): 4 MCQs
📖Basics of Stock Options.

2 Topics
1. ✏️+🎥Basics of Stock Options. Calls and Puts🟢
2. 🎙️Basics of Stock Options. Calls and Puts
📖Bonds Valuation

2 Topics
1. ✏️+🎥Bonds & Bonds Valuation🟢
2. 🎙️Bonds & Bonds Valuation
📖Asset Valuation

6 Topics
📖Stock Valuation

6 Topics
|
2 Quizzes
- 🎯Dividend Growth Model: 12 MCQs
- 🎯Price Earnings Ratio: 7 MCQs
📖Components of Required Rate of Return

2 Topics
|
1 Quiz
1. ✏️+🎥Components of Required Rate of Return🟢
2. 🎙️Components of Required Rate of Return
- 🎯Dividend Yield, Required Rate of Return, Growth Rate: 11 MCQs
📖Valuation using Accounting estimates

2 Topics
|
1 Quiz
1. ✏️+🎥Valuation using Accounting estimates + ppt🟢
2. 🎙️Valuation using Accounting estimates
- 🎯Valuation Using Accounting Estimates: 5 MCQs
📖Residual Income

5 Topics
|
1 Quiz
- 🎯Residual Income (RI): 5 MCQs
BAR 2-3: FINANCIAL DECISION MODELS

📖Time Value Of Money For Capital Budgeting

7 Topics
|
1 Quiz
- 🎯Time Value of Money for Capital Budgeting: 5 MCQs
📖What Is Capital Budgeting?

2 Topics
|
1 Quiz
1. ✏️+🎥What is Capital Budgeting?🟢
2. 🎙️What is Capital Budgeting?
- 🎯Capital Budgeting Decisions TF
📖Net Present Value (NPV)

5 Topics
|
1 Quiz
- 🎯Net Present Value (NPV): 8 MCQs
📖Depreciation Tax Shield

2 Topics
1. ✏️+🎥Depreciation Tax Shield Explained🟢
2. 🎙️Depreciation Tax Shield Explained
📖Internal Rate Of Return IRR

6 Topics
📖Payback & Discounted Payback Period

5 Topics
📖Accounting Rate Of Return ARR & Average Accounting Return AAR

3 Topics
📖Profitability Index

6 Topics
📖Buy versus Lease NPV

2 Topics
1. ✏️+🎥Buy versus Lease NPV + ppt🟢
2. 🎙️Buy versus Lease NPV
📖Economic Value Added (EVA)

2 Topics
1. ✏️+🎥Economic Value Added (EVA)🟢
2. 🎙️Economic Value Added
BAR 2-4: MARGINAL ANALYSIS

📖Relevant and Irrelevant Cost

3 Topics
|
2 Quizzes
- 🎯Relevant and Irrelevant Costs: 7 MCQs
- 🎯Relevant and Irrelevant Costs TF
📖Add Or Drop A Segment

5 Topics
|
1 Quiz
- 🎯Add or Drop a Segment: 6 MCQs
📖Make Or Buy Component Analysis

5 Topics
|
1 Quiz
- 🎯Make or Buy Decisions: 6 MCQs
📖Accepting Or Rejecting Special Order

4 Topics
|
1 Quiz
- 🎯Accepting or Rejecting Special Order: 6 MCQs
📖Utilization Of A Constrained Resource

3 Topics
|
1 Quiz
- 🎯Utilization of Constrained Resources: 8 MCQs
📖Sell Or Process Further Decisions

5 Topics
|
1 Quiz
- 🎯Sell or Process Further Decisions: 7 MCQs
BAR 2-5: WORKING CAPITAL MANAGEMENT

📖Receivables

8 Topics
|
3 Quizzes
📖Economic Order

4 Topics
📖Risk Management

4 Topics
|
4 Quizzes
📖Letter of credit

2 Topics
1. ✏️+🎥Letter of credit🟢
2. 🎙️Letter of credit
📖Short term versus Long term financing

2 Topics
1. ✏️+🎥Short term versus Long term financing🟢
2. 🎙️Short term versus Long term financing
BAR 2-6: ENTERPRISE RISK MANAGEMENT

📖Governance and Culture ERM

4 Topics
📖Performance and Risk Severity

4 Topics
📖Information, Communication and Reporting (ERM)

4 Topics
|
2 Quizzes
- 🎯ERM and COSO: 35 MCQs
- 🎯ESG and ERM: 10 MCQs
📖Trade-offs Between Risk and Return

2 Topics
1. 🎥+✏️Trade-offs Between Risk and Return + PPT Slides🟢
2. 🎙️Trade-offs Between Risk and Return
📖Systematic and Unsystematic Risk

2 Topics
|
1 Quiz
1. ✏️+🎥Systematic and Unsystematic Risk + PPT Slides🟢
2. 🎙️Systematic and Unsystematic Risk
- 🎯Systematic and Nondiversifiable risk: 11 MCQs
📖Mitigating exchange rate risk

6 Topics
|
1 Quiz
- 🎯Financial Risks: 8 MCQs
📖Intro To Time Value of Money

3 Topics
|
1 Quiz
- 🎯Time Value of Money: 27 MCQs
📖Present Value Of Single Amount

4 Topics
|
2 Quizzes
- 🎯Present Value and Future Value TF
- 🎯Present Value and Future Value: 25 MCQs
📖Present Value Of Annuity

4 Topics
📖Future Value Of Annuity

5 Topics
|
1 Quiz
- 🎯PV and FV of an Annuity: 20 MCQs
📖Target Costing

2 Topics
1. ✏️+🎥Target Costing🟢
2. 🎙️Target Costing
📖Present Value Of Bond Computation & Deferred Annuity

6 Topics
BAR 2-7: MARKET INFLUENCES ON BUSINESS

📖Law of Demand & Supply

4 Topics
|
2 Quizzes
- 🎯Law of Demand: 10 MCQs
- 🎯Law of Supply: 10 MCQs
📖Market Equilibrium

2 Topics
|
1 Quiz
1. 🎥+✏️Market Equilibrium🟢
2. 🎙️Market Equilibrium
- 🎯Market Equilibrium: 10 MCQs
📖Elasticity

8 Topics
|
2 Quizzes
- 🎯Price Elasticity of Demand and Supply: 12 MCQs
- 🎯Cross Elasticity and Income Elasticity of Demand: 10 MCQs
📖Inflation

4 Topics
|
1 Quiz
- 🎯Inflation and Equity and Debt Investments: 11 MCQs
📖Industry Factors

4 Topics
|
2 Quizzes
- 🎯Types of competitive strategies: 5 MCQs
- 🎯Porter’s Five Forces: 10 MCQs
📖SWOT Analysis

2 Topics
|
1 Quiz
1. 🎥+✏️SWOT analysis + ppt🟢
2. 🎙️SWOT analysis
- 🎯SWOT analysis: 10 MCQs
BAR 2-8: THE ECONOMIC EFFECT OF SIGNIFICANT TRANSACTIONS

📖The Economic Effect of Significant Transactions

4 Topics
|
2 Quizzes
- 🎯Mergers and Acquisitions: 10 MCQs
- 🎯Divestures: 5 MCQs
BAR 2-9: INTERNATIONAL BUSINESS OPERATIONS

📖International Trade

2 Topics
|
1 Quiz
1. 🎥+✏️Introduction to International Trade🟢
2. 🎙️Introduction to International Trade
- 🎯Introduction to International Trade: 5 MCQs
📖International Operations

6 Topics
|
3 Quizzes
🎯Comprehensive test : Budgeting

2 Quizzes
- 🎯Budgeting: 11 AICPA Questions
- 🎯CT Budgeting CPA Questions: 31 MCQs
🎯AICPA Questions: Capital Structure

1 Quiz
- 🎯Cost of Capital: 13 AICPA Questions
🎯Comprehensive Test: Capital Budgeting + AICPA Previously Released Questions

2 Quizzes
- 🎯Capital Budgeting: 26 AICPA Questions
- 🎯CT Capital Budgeting CPA Questions: 45 MCQs
🎯Comprehensive Test: Marginal (differential) + Analysis + AICPA previously Released Questions

2 Quizzes
- 🎯Marginal (differential) + Analysis: 13 AICPA Questions
- 🎯CT Marginal (differential) + Analysis: 17 CPA Questions
🎯Comprehensive Test: Working Capital Management + AICPA previously released Questions

2 Quizzes
- 🎯Working Capital Management Cash Conversion Cycle: 8 AICPA Questions
- 🎯Working Capital Management Inventory Related: 7 AICPA Questions
🎯Comprehensive Test: Enterprise Risk Management Framework ERM

1 Quiz
- 🎯AICPA Questions Enterprise Risk Management Framework ERM: 14 MCQs
🎯Comprehensive Test Security Valuation + AICPA Questions

2 Quizzes
- 🎯Financial Valuation Methods: 18 AICPA Questions
- 🎯CT Security Valuation CPA Questions: 8 MCQs
🎯Comprehensive Test: Economics Questions + AICPA Previously Released Questions

3 Quizzes
BAR 3: Indefinite-lived intangible assets, including goodwill

📖Intangible assets

6 Topics
|
2 Quizzes
- 🎯Intangible Assets TF IA
- 🎯Intangible Assets: 14 MCQs
📖Impairment Of Intangibles

3 Topics
📖Goodwill Impairment

7 Topics
|
2 Quizzes
- 🎯Goodwill IA: 15 MCQs
- 🎯Goodwill TF IA
📖Accounting for Computer Software Cost

1 Topic
|
1 Quiz
1. ✏️+🎥Accounting for Computer Software Cost🟢
- 🎯Accounting for Computer Software Cost: 4 MCQs
📖Research and Development Cost

6 Topics
|
1 Quiz
- 🎯Research and Development Cost TF IA
📖Start-Up & Initial Operating Losses

4 Topics
🎯Comprehensive Test: Intangibles Assets and Software Cost

3 Quizzes
BAR 4: REVENUE RECOGNITION

📖Percentage of Completion Method / Losses

5 Topics
📖Contract Modification

3 Topics
📖Revenue Recognition

9 Topics
📖Accounting for Sales

3 Topics
🎯Comprehensive Test: Revenue recognition

1 Quiz
- 🎯Revenue Recognition: 8 AICPA Questions
BAR 5: STOCK COMPENSATION

📖Stock Options

6 Topics
|
3 Quizzes
📖Share-based payments

2 Topics
|
2 Quizzes
1. ✏️+🎥Share Appreciation Rights SARs🟢
2. 🎙️Share Appreciation Rights SARs
- 🎯Share Appreciation Rights SARs: 2 MCQs
- 🎯Share Appreciation Rights SARs TF IA
🎯Comprehensive Test: stock compensation

1 Quiz
- 🎯Stock Compensation AICPA Questions: 8 MCQs
BAR 6: BUSINESS COMBINATIONS & CONSOLIDATED FINANCIAL STATEMENTS

📖Business Combination

6 Topics
|
2 Quizzes
- 🎯Variable Interest Entity: 10 MCQs
- 🎯Business Combinations: Acquisition Method: 18 MCQs
📖Consolidated Financial Statements

2 Topics
|
1 Quiz
1. ✏️+🎥Elimination of the Investment in the Subsidiary🟢
2. 🎙️Elimination of the Investment in the Subsidiary
- 🎯Elimination of the Investment in the Subsidiary: 16 MCQs
📖Impairment of Assets (intangibles and Goodwill)

1 Topic
|
1 Quiz
1. ✏️+🎥Impairment of Assets (intangibles and Goodwill)🟢
- 🎯Goodwill Impairment: 13 MCQs
📖 Consolidations

1 Topic
|
1 Quiz
1. ✏️+🎥Consolidated Financial Statements How to Read🟢
- 🎯CPA: Consolidated Financial Statements: 23 MCQs
BAR 7: CONSOLIDATED FINANCIAL STATEMENTS

📖Temporal Method

6 Topics
|
2 Quizzes
- 🎯Temporal Method | Remeasurement Model: 27 MCQs
- 🎯Current Rate Method (Translation Method): 31 MCQs
📖Foreign Currency Translation

4 Topics
|
1 Quiz
- ✍CPA FAR Foreign Currency Exercises(4 exercises)
🎯Comprehensive test: Business Combinations and Consolidations + AICPA Questions

1 Quiz
- 🎯Business Combinations and Consolidations: 12 AICPA Questions (BAR)
🎯AICPA Questions: Foreign Currency Translation

1 Quiz
- 🎯CT Foreign Currency Translation AICPA Questions (BAR): 3 MCQs
BAR 8: DERIVATIVES & HEDGE ACCOUNTING

📖Hedge Accounting

3 Topics
📖Speculations

3 Topics
📖Fair Value Hedge

4 Topics
📖Cash Flow Hedge

4 Topics
📖Hedging Effectiveness

5 Topics
|
2 Quizzes
- 🎯Derivatives: 8 MCQs
- 🎯Derivatives TF IA
🎯Test: Derivatives and Hedging AICPA Questions

1 Quiz
- 🎯Derivatives and Hedging: 5 AICPA Questions
BAR 9: LEASES

📖Accounting for Leases

5 Topics
|
2 Quizzes
- 🎯Introduction to Accounting for Leases: 4 MCQs
- 🎯Introduction to Accounting for Leases TF IA
📖Leases

7 Topics
📖Residual Value for Leases

3 Topics
📖Lessor Accounting

3 Topics
|
1 Quiz
- 🎯Lessor Accounting: Initial Direct Costs TF
📖Accounting for Leases Sales

5 Topics
|
5 Quizzes
🎯Test: Leases AICPA Questions

1 Quiz
- 🎯Leases: 3 AICPA Questions (BAR)
BAR 10: SEGMENT REPORTING & PUBLIC COMPANY REPORTING

📖Segment Reporting

3 Topics
|
2 Quizzes
- 🎯Segment Reporting: 42 MCQs
- ✍Segment Reporting: 2 Exercises
📖Extensible Business Reporting Language (XBRL) & regulation

6 Topics
|
3 Quizzes
🎯Comprehensive Test: Interim, SEC and Reportable Segments

1 Quiz
- 🎯CT Interim, SEC and Reportable Segments AICPA Questions: 8 MCQs
BAR 11: FINANCIAL STATEMENTS OF EMPLOYEE PENSION PLANS

📖Pension Plan Financial Statements

2 Topics
|
1 Quiz
1. ✏️+🎥Pension Plan Financial Statements🟢
2. 🎙️Pension Plan Financial Statements
- 🎯Pension Plan Financial Statements: 10 MCQs
🎯Test: Pension plans AICPA questions

1 Quiz
- 🎯Pension Plans: 6 AICPA Questions
BAR 12-1: FORM & CONTENT OF THE ANNUAL COMPREHENSIVE ANNUAL FINANCIAL REPORT

📖Annual Comprehensive Financial Report

2 Topics
|
1 Quiz
1. ✏️+🎥Annual Comprehensive Financial Report (ACFR) 🟢
2. 🎙️Annual Comprehensive Financial Report (ACFR)
- 🎯GA Annual Comprehensive Financial Report (ACFR): 5 MCQs
📖Component Units

2 Topics
|
1 Quiz
1. 🎥+✏️Component Units 🟢
2. 🎙️Component Units BAR
- 🎯Component Units: 6 MCQs
BAR 12-2: BUDGETARY, ENCUMBRANCES & ACTIVITY ACCOUNTING

📖Governmental Accounting

5 Topics
|
2 Quizzes
- 🎯GA Governmental Accounting Standards: 13 MCQs
- 🎯GA Governmental Accounting Standards TF
📖Encumbrances

6 Topics
|
2 Quizzes
- 🎯GA Governmental Budgeting: 30 MCQs
- 🎯Budgetary Accounting TF (BAR)
📖Revenue Recognition

10 Topics
|
2 Quizzes
- 🎯Revenue recognition GA (BAR): 7 MCQs
- 🎯GA Revenue Recognition TF
📖Expenditures vs. Expenses

7 Topics
📖Materials and Supplies

2 Topics
1. 🎥+✏️Materials and Supplies: Consumption vs Purchases Method🟢
2. 🎙️Materials and Supplies: Consumption vs Purchases Method
📖Expenditures For Capital Assets

2 Topics
1. ✏️+🎥Expenditures for Capital Asset, Interest, Principal and Capital/Operating Lease🟢
2. 🎙️Expenditures for Capital Asset, Interest, Principal and Capital/Operating Lease
📖Nonexchange

4 Topics
BAR 12-3: GOVERNMENT-WIDE FINANCIAL STATEMENTS

📖Government wide Financial Statements

2 Topics
|
1 Quiz
1. 🎥+✏️Government Wide Financial Statements🟢
2. 🎙️Government Wide Financial Statements
- 🎯GA Government-wide FS: 10 MCQs
📖Capital Assets in Government-wide FS

2 Topics
|
1 Quiz
1. ✏️+🎥Capital Assets in Government-wide FS🟢
2. 🎙️Capital Assets in Government-wide FS
- 🎯GA Capital Assets in Government-wide FS: 7 MCQs
📖Reconciliation Government Wide Financial Statements Assets

8 Topics
BAR 12-4: DERIVING GOVERNMENT-WIDE FINANCIAL STATEMENTS

📖Governmental Financial Statements

3 Topics
BAR 12-5: GOVERNMENTAL FUNDS & FINANCIAL STATEMENTS

📖Elements of Governmental Financial Statements

6 Topics
📖Debt Service Funds

4 Topics
|
2 Quizzes
- 🎯GA Debt Service Funds: 18 MCQs
- 🎯General and Special Revenue Funds (BAR): 13 MCQs
📖Governmental Funds

5 Topics
|
1 Quiz
- 🎯GA Permanent Funds: 1 MCQ
📖Funding sources

3 Topics
BAR 12-6: FUND FINANCIAL STATEMENTS

📖Proprietary funds financial statements

11 Topics
📖Accounting for Internal Service Funds

9 Topics
|
4 Quizzes
📖 Agency / Private Purpose Financial Statements

3 Topics
|
2 Quizzes
- 🎯GA Accounting for Fiduciary funds: 27 MCQs
- 🎯GA Accounting for Fiduciary funds TF
📖Pension Trust Funds

2 Topics
1. 🎥+✏️Pension Trust Funds 🟢
2. 🎙️Pension Trust Funds
BAR 12-7: NOTES & SUPPLEMENTARY INFORMATION

📖Management’s Discussion and Analysis

2 Topics
1. 🎥+ ✏️Management’s Discussion and Analysis (MD&A) for Government 🟢
2. 🎙️Management’s Discussion and Analysis (MD&A) for Government
📖Notes to FS & Required Supplementary Information (other than MD&A)

4 Topics
|
1 Quiz
- 🎯Notes and supplementary information GA TF
📖Classification of fund balance

4 Topics
|
2 Quizzes
- 🎯Fund Balances: 16 MCQs
- 🎯Net Position in Governmental Accounting: 8 MCQs
🎯Test: Government Accounting and Reporting + AICPA Questions

1 Quiz
- 🎯Government Accounting and Reporting: 54 AICPA Questions (BAR)
💡BAR 14: State and Local Governments: 14.03 Governmental funds financial statements

1 Topic
1. 🎥+ ✏️Example: Governmental Fund 🟢
📖Cost Flow Assumptions

4 Topics
📖Cost Recovery Method for Revenue Recognition

1 Topic
|
2 Quizzes
1. ✏️+🎥Cost Recovery Method for Revenue Recognition🟢
- 🎯Revenue Recognition for LT Construction Contracts: 22 MCQs
- 🎯Revenue Recognition for LT Construction Contracts TF IA
📖CPA Exam Simulation & Questions

2 Topics
|
2 Quizzes
1. ✏️+🎥CPA Exam Simulation: Revenue Recognition🟢
2. ✏️+🎥CPA Exam Questions: Revenue Recognition
- 🎯Revenue Recognition – Various Topics: 9 MCQs
- 🎯Revenue Recognition – Various Topics TF

Participants 2355

8.Lục Hoàng Ý Hoa
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AADITYA CHAKRAVARTHY
Aamir Belif
Aamir Belif

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🎯The Four Costs of Quality: 13 MCQs

BAR UWorld Business Analysis and Reporting Supplemental Course
📖The 4 Costs of Quality
🎯The Four Costs of Quality: 13 MCQs

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Quality circles	$ 20,000
Product recalls	$ 33,000
Supplies used in testing and inspection	$ 98,000
Net cost of scrap	$ 40,000
Liability arising from defective products	$ 49,000
Re-entering data because of keying errors	$ 80,000
Debugging software errors	$ 30,000
Test and inspection of incoming materials	$ 58,000
Quality data gathering, analysis, and reporting	$ 66,000

Product recall activities	$ 550,000
Quality training activities	$ 350,000
Quality improvement activities	$ 190,000
Warranty claim activities	$ 150,000
Quality inspection and testing activities	$ 80,000
Rework activities	$ 44,000
Quality data collection and reporting activities	$ 6,000

Quality circles	$ 7,000
Product recalls	$ 45,000
Supplies used in testing and inspection	$ 65,000
Net cost of scrap	$ 78,000
Liability arising from defective products	$ 20,000
Re-entering data because of keying errors	$ 50,000
Debugging software errors	$ 10,000
Test and inspection of incoming materials	$ 52,000
Quality data gathering, analysis, and reporting	$ 68,000

Disposal of defective products	$ 100,000
Liability arising from defective products	$ 80,000
Test and inspection of in-process goods	$ 53,000
Systems development	$ 20,000
Net cost of spoilage	$ 90,000
Supervision of testing and inspection activities	$ 65,000
Lost sales due to poor quality	$ 72,000
Maintenance of test equipment	$ 33,000
Quality data gathering, analysis, and reporting	$ 40,000

Lost sales due to poor quality	$ 102,000
Quality data gathering, analysis, and reporting	$ 10,000
Net cost of spoilage	$ 72,000
Re-entering data because of keying errors	$ 64,000
Test and inspection of in-process goods	$ 40,000
Final product testing and inspection	$ 55,000
Statistical process control activities	$ 35,000
Returns arising from quality problems	$ 45,000
Downtime caused by quality problems	$ 14,000

BAR UWorld Business Analysis and Reporting Supplemental Course

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Participants 2355

🎯The Four Costs of Quality: 13 MCQs

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