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BAR UWorld Business Analysis and Reporting Supplemental Course
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🚀 Start Here: Welcome, Course Resources & Success Tips
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🚀Introduce Yourself1 Topic
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💡BAR 1: Current period/historical analysis, including the use of data29 Topics|6 Quizzes
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🎥Introduction of Financial Statement Analysis
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🎙️Introduction of Financial Statement Analysis
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🎥Vertical and Horizontal Analysis
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🎙️Vertical and Horizontal Analysis
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🎥Liquidity Ratios
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🎙️Liquidity Ratios
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🎥Activity Ratios
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🎙️Activity Ratios
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🎥Solvency Ratios
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🎙️Solvency Ratios
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🎥Profitability Ratios
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🎙️Profitability Ratios
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🎥Market/Investor Ratios
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🎙️Market/Investor Ratios
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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 + PPT slides
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🎙️The 4 Types of Data Analytics: Descriptive, Diagnostics, Predictive & Prescriptive
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🎥E-Commerce
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🎙️E-Commerce
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🎥Encryption & Digital Certificate
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🎙️Encryption & Digital Certificate
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🎥Data Transformation
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🎙️Data Transformation
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🎥Primary and Foreign Key + PPT Slides
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🎙️Primary and Foreign Key (BAR)
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🎥CPA Exam Simulation Primary and Foreign Key + PPT Slides
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🎥Introduction of Financial Statement Analysis
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✅ 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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🎯Comprehensive Test ratios: AICPA Questions2 Quizzes
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💡BAR 1: Current period/historical analysis, including the use of data: 1.02 Nonfinancial and NonGAAP Measures of Performance26 Topics|4 Quizzes
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🎥Nonfinancial measures + ppt
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🎙️Nonfinancial measures
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🎥Non-GAAP Measures
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🎙️Non-GAAP Measures
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🎥The 4 Costs of Quality
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🎙️The 4 Costs of Quality
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🎥Benchmarking + ppt
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🎙️Benchmarking
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🎥Balanced Scorecard
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🎙️Balanced Scorecard
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🎥Performance Measurements
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🎙️Performance Measurements
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🎥Return on Investment (ROI)
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🎙️Return on Investment (ROI)
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🎥Residual Income
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🎙️Residual Income
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🎥Economic Value Added (EVA)
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🎙️Economic Value Added
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🎥Return on Equity (ROE)
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🎙️Return on Equity (ROE)
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🎥Control charts + ppt
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🎙️Control charts
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🎥Pareto chart + ppt
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🎙️Pareto chart
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🎥Fishbone + ppt
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🎙️Fishbone
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🎥Nonfinancial measures + ppt
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🎯Comprehensive test: Responsibility Accounting + Previously Released AICPA Questions2 Quizzes
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💡BAR 1: Current period/historical analysis, including the use of data: 1.03 Managerial and cost accounting (Part 1)28 Topics|13 Quizzes
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🎥Basic Cost Accounting Terms
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🎙️Basic Cost Accounting Terms
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🎥Three Basic Manufacturing Cost
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🎙️Three Basic Manufacturing Cost
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🎥Product Cost Vs Period Cost
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🎙️Product Cost Vs Period Cost
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🎥Cost Behavior: Variable Cost, Fixed Cost and Mixed Cost
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🎙️Cost Behavior: Variable Cost, Fixed Cost and Mixed Cost
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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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🎥Job Order Costing Explained + Predetermined Overhead rate
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🎙️Job Order Costing Explained + Predetermined Overhead rate
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🎥Cost Flow in Job Order Costing
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🎥Cost of Goods Manufactured with Example
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🎙️Cost of Goods Manufactured with Example
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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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🎥Process Costing (Weighted Average)
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🎙️Process Costing (Weighted Average)
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🎥Process Costing Exercise
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🎥Process Costing (FIFO)
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🎙️Process Costing (FIFO)
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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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🎥Joint Product Costing & By-product
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🎙️Joint Product Costing & By-product
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🎥Basic Cost Accounting Terms
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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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💡BAR 1: Current period/historical analysis, including the use of data: 1.03 Managerial and cost accounting (Part 2)24 Topics|9 Quizzes
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🎥High Low Method
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🎙️High Low Method
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🎥Simple regression + ppt
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🎙️Simple regression
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🎥Cost Volume Profit Analysis
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🎙️Cost Volume Profit Analysis
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🎥Contribution Margin Ratio
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🎙️Contribution Margin Ratio
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🎥Cost Volume Profit Application
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🎙️Cost Volume Profit Application
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🎥Break Even Point and Target Profit
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🎙️Break Even Point and Target Profit
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🎥Target & Cost Volume Profit Analysis
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🎥Margin of Safety
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🎙️Margin of Safety
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🎥Cost structure and Profit Stability
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🎙️Cost structure and Profit Stability
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🎥Degree of Operating Leverage (DOL) Exercise
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🎥Break-even for Multi-product
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🎙️Break-even for Multi-product
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🎥Target Costing
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🎙️Target Costing
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🎥Projection techniques + ppt
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🎙️Projection techniques
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🎥High Low Method
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🎯Comprehensive Test: Cost Volume Profit Analysis + AICPA Practice Questions2 Quizzes
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💡BAR 1: Current period/historical analysis, including the use of data: 1.03 Managerial and cost accounting (Part 3)6 Topics|6 Quizzes
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🎯Comprehensive Test Variance Analysis + Previously Released AICPA Questions2 Quizzes
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💡BAR 2: Prospective analysis, including the use of data12 Topics|8 Quizzes
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🎥What is a Budget and Role of Budgets
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🎙️What is a Budget and Role of Budgets
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🎥Budgetary Process
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🎙️Budgetary Process
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🎥Types of Budgets
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🎙️Types of Budgets
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🎥Master Budget and Related Schedules
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🎙️Master Budget and Related Schedules
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🎥Production Budget
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🎙️Production Budget
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🎥Flexible Budget and Performance Analysis
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🎙️Flexible Budget and Performance Analysis
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🎥What is a Budget and Role of Budgets
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🎯Comprehensive test : Budgeting2 Quizzes
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💡BAR 2: Prospective analysis, including the use of data : 2.02: Capital Structure20 Topics|5 Quizzes
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🎥Capital Structure Components
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🎙️Capital Structure Components
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🎥Cost of Debt & Cost of Preferred Stock
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🎙️Cost of Debt & Cost of Preferred Stock
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🎥Cost of Retained Earnings
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🎙️Cost of Retained Earnings
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🎥Capital Asset Pricing Model
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🎙️Capital Asset Pricing Model
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🎥Bond Yield and Risk Premium (BYRP)
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🎙️Bond Yield and Risk Premium (BYRP)
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🎥Weighted Average Cost of Capital WACC
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🎙️Weighted Average Cost of Capital WACC
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🎥Optimal capital structure + ppt
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🎙️Optimal capital structure
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🎥Growth and Profitability
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🎙️ Growth and Profitability
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🎥Degree of Operating Leverage (DOL)
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🎙️Degree of Operating Leverage (DOL)
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🎥Financial Leverage
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🎙️Financial Leverage
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🎥Capital Structure Components
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💡BAR 2: Prospective analysis, including the use of data : 2.03 Investment alternatives using financial valuation decision models (Part 1)20 Topics|5 Quizzes
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🎥Fair Value Measurements
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🎙️Fair Value Measurements
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🎥Fair Value of Financial Assets/Liabilities
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🎙️Fair Value of Financial Assets/Liabilities
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🎥Fair value of nonfinancial assets
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🎙️Fair value of nonfinancial assets
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🎥Basics of Stock Options. Calls and Puts
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🎙️Basics of Stock Options. Calls and Puts
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🎥Bonds & Bonds Valuation
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🎙️Bonds & Bonds Valuation
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🎥Common Stock Valuation: Zero Growth
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🎙️Common Stock Valuation: Zero Growth
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🎥Common Stock Valuation: Constant Growth
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🎙️Common Stock Valuation: Constant Growth
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🎥Components of Required Rate of Return
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🎙️Components of Required Rate of Return
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🎥Stock Valuation Using Multiples
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🎙️Stock Valuation Using Multiples
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🎥Valuation using Accounting estimates + ppt
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🎙️Valuation using Accounting estimates
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🎥Fair Value Measurements
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💡BAR 2: Prospective analysis, including the use of data : 2.03 Investment alternatives using financial valuation decision models (Part 2)18 Topics|3 Quizzes
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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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🎥What is Capital Budgeting?
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🎙️What is Capital Budgeting?
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🎥Net Present Value (NPV)
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🎙️Net Present Value (NPV)
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🎥Depreciation Tax Should Explained
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🎙️Depreciation Tax Should Explained
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🎥Internal Rate of Return IRR
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🎙️Internal Rate of Return IRR
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🎥Payback and Discounted Payback Period
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🎙️Payback and Discounted Payback Period
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🎥Accounting Rate of Return ARR & Average Accounting Return AAR
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🎙️Accounting Rate of Return ARR & Average Accounting Return AAR
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🎥Profitability Index PI
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🎙️Profitability Index PI
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🎥Buy versus Lease NPV + ppt
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🎙️Buy versus Lease NPV
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🎥Time Value of Money for Capital Budgeting
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🎯Comprehensive Test: Capital Budgeting + AICPA Previously Released Questions2 Quizzes
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💡BAR 2: Prospective analysis, including the use of data : 2.03 Investment alternatives using financial valuation decision models (Part 3)12 Topics|6 Quizzes
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🎥Relevant and Irrelevant Cost
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🎙️Relevant and Irrelevant Cost
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🎥Add or Drop a segment
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🎙️Add or Drop a segment
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🎥Make or Buy Component Analysis
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🎙️Make or Buy Component Analysis
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🎥Accepting or Rejecting Special Order
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🎙️Accepting or Rejecting Special Order
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🎥Utilization of a Constrained Resource
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🎙️Utilization of a Constrained Resource
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🎥Sell or Process Further Decisions
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🎙️Sell or Process Further Decisions
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🎥Relevant and Irrelevant Cost
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🎯Comprehensive Test: Marginal (differential) + Analysis + AICPA previously Released Questions2 Quizzes
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💡BAR 2: Prospective analysis, including the use of data: 2.04 Risk Management (Part 1)20 Topics|6 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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🎥Cost Flow Assumptions - FIFO, LIFO and Weighted Average
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🎙️Cost Flow Assumptions - FIFO, LIFO and Weighted Average
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🎥Simulation Solved by P. Farhat
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🎥CPA Exam Practice Questions : Inventory FIFO LIFO
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🎥Economic Order Quantity
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🎙️Economic Order Quantity
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🎥Reorder Point and Safety Stock
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🎙️Reorder Point and Safety Stock
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🎥Accounts Payable Management
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🎙️Accounts Payable Management
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🎥Letter of credit
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🎙️Letter of credit
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🎥Short term versus Long term financing
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🎙️Short term versus Long term financing
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🎥Cash and Receivables
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🎯Comprehensive Test: Working Capital Management + AICPA previously released Questions3 Quizzes
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💡BAR 2: Prospective analysis, including the use of data: 2.04 Risk Management (Part 2)26 Topics|7 Quizzes
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🎥Governance and Culture ERM + PPT Slides
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🎙️Governance and Culture ERM
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🎥Strategy and Objective Setting ERM + PPT slides
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🎙️Strategy and Objective Setting ERM
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🎥Performance and Risk Severity + PPT slides
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🎙️Performance and Risk Severity
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🎥Risk Review (ERM) + PPT slides
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🎙️Risk Review (ERM)
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🎥Information, Communication and Reporting (ERM) + PPT slides
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🎙️Information, Communication and Reporting (ERM)
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🎥Application of ERM into ESG +ppt
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🎙️Application of ERM into ESG
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🎥Trade-offs Between Risk and Return + PPT Slides
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🎙️Trade-offs Between Risk and Return
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🎥Systematic and Unsystematic Risk + PPT Slides
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🎙️Systematic and Unsystematic Risk
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🎥Currency Exchange Rate Risk
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🎙️Currency Exchange Rate Risk
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🎥Mitigating Foreign Currency exchange rate risk
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🎙️Mitigating Foreign Currency exchange rate risk
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🎥Financial Risks + ppt
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🎙️Financial Risks
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🎥Time Value of Money: Simple vs. Compounding. APR vs. EAR
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🎙️Time Value of Money: Simple vs. Compounding. APR vs. EAR
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🎥SWOT analysis + ppt
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🎙️SWOT analysis
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🎥Governance and Culture ERM + PPT Slides
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🎯Comprehensive Test: Enterprise Risk Management Framework ERM1 Quiz
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💡BAR 2: Prospective analysis, including the use of data: 2.05 Economic and market influences on business (part 1)22 Topics|8 Quizzes
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🎥Law of Demand
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🎙️Law of Demand
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🎥Law of Supply
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🎙️Law of Supply
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🎥Market Equilibrium
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🎙️Market Equilibrium
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🎥Price Elasticity of Demand
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🎙️Price Elasticity of Demand
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🎥Price Elasticity of Supply
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🎙️Price Elasticity of Supply
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🎥Cross Elasticity
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🎙️Cross Elasticity
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🎥Income Elasticity of Demand
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🎙️Income Elasticity of Demand
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🎥Inflation and Equity Investments
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🎙️Inflation and Equity Investments
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🎥Inflation and Debt Investments
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🎙️Inflation and Debt Investments
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🎥Michael Porter Competitive Strategies
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🎙️Michael Porter Competitive Strategies
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🎥Porter's Five Forces
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🎙️Porter’s Five Forces
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🎥Law of Demand
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💡BAR 2: Prospective analysis, including the use of data: 2.05 Economic and market influences on business (part 2)12 Topics|6 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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🎥Introduction to International Trade
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🎙️Introduction to International Trade
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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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🎥Mergers and Acquisitions Horizontal vs. Vertical Integration vs. Circular
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🎯Comprehensive Test Security Valuation + AICPA Questions2 Quizzes
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🎯Comprehensive Test: Economics Questions + AICPA Previously Released Questions7 Quizzes
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🎯Economics: International Business Trade: 9 AICPA Questions
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🎯9 AICPA Questions: Economic and Business Cycles
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🎯CT Economics CPA Practice Questions Quiz 1: 19 MCQs
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🎯CT Economics CPA Practice Questions Quiz 2: 28 MCQs
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🎯CT Economics CPA Practice Questions International Trade: 5 MCQs
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🎯 Economics: Laws of Supply and Demand: 12 AICPA Questions
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🎯 Economics Questions Economic Measures and Indicators (GDP, CPI and Inflation): 9 AICPA Questions
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🎯Economics: International Business Trade: 9 AICPA Questions
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💡BAR 3: Indefinite-lived intangible assets, including goodwill5 Topics|3 Quizzes
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🎯Comprehensive Test: Intangibles Assets and Software Cost3 Quizzes
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💡BAR 4: Internally developed software2 Topics|1 Quiz
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💡BAR 5: Revenue recognition22 Topics|5 Quizzes
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🎥Contract Modification
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🎙️Contract Modification
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🎥Example: Contract Modification
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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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🎥CPA Exam Simulation: Revenue Recognition
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🎥CPA Exam Questions: Revenue Recognition
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🎥Percentage of Completion Method Losses
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🎙️Percentage of Completion Method Losses
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🎥CPA Exam Simulation: Percentage of Completion & Completed Contract Methods
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🎙️Pecentage of Completion Method
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🎥Example Percentage and CC Method
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🎥Cost Recovery Method for Revenue Recognition
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🎥Sales Reconciliation
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🎙️Sales Reconciliation
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🎥Contract Modification
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🎯Comprehensive Test: Revenue recognition1 Quiz
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💡BAR 6: Stock compensation8 Topics|5 Quizzes
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🎯Comprehensive Test: stock compensation1 Quiz
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🎯Comprehensive Test for: Cost Accounting Concepts + Previously released AICPA Questions2 Quizzes
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💡BAR 7: Research and development costs4 Topics|3 Quizzes
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💡BAR 8: Business Combinations8 Topics|2 Quizzes
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🎥Introduction to Business Combination
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🎙️Introduction to Business Combination
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🎥Variable Interest Entity
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🎙️Variable Interest Entity
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🎥Business Combinations: Acquisition Method
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🎙️Business Combinations: Acquisition Method
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🎥Elimination of the Investment in the Subsidiary
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🎙️Elimination of the Investment in the Subsidiary
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🎥Introduction to Business Combination
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💡BAR 9 : Consolidated Financial Statements : 9.01: Consolidations2 Topics|1 Quiz
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🎯Comprehensive test: Business Combinations and Consolidations + AICPA Questions1 Quiz
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💡BAR 9: Consolidated Financial Statements: 9.01 Foreign Currency Translation10 Topics|3 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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🎥Translation of Retained Earnings
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🎙️Translation of Retained Earnings
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🎥Translation of Inventory, COGS, & PP&E
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🎙️Translation of Inventory, COGS, & PP&E
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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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🎯AICPA Questions: Foreign Currency Translation1 Quiz
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💡BAR 10: Derivatives and hedge accounting15 Topics|2 Quizzes
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🎥Introduction to Hedging & Derivative Instruments
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🎙️Introduction to Hedging & Derivative Instruments
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🎥Speculations
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🎙️Speculations
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🎥Fair Value Hedge
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🎙️Fair Value Hedge
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🎥Example Fair Value Hedge Interest Rate Swap
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🎥Cash Flow Hedge
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🎙️Cash Flow Hedge
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🎥Example for Cash Flow Hedge Interest Rate Swap
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🎥Example for Interest Rate Swap Journal Entries
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🎥Hedging Effectiveness and Documentation
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🎙️Hedging Effectiveness and Documentation
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🎥CPA Exam Questions: Derivatives
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🎙️CPA Exam Questions: Derivatives
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🎥Introduction to Hedging & Derivative Instruments
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🎯Test: Derivatives and Hedging AICPA Questions1 Quiz
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💡BAR 11: Leases22 Topics|8 Quizzes
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🎥Introduction to Accounting for Leases
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🎙️Introduction to Accounting for Leases
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🎥Accounting for Finance Lease, Lessor
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🎙️Accounting for Finance Lease, Lessor
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🎥Example: Finance Lease: Lessor's Perspective + PPT Slides + Excel
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🎙️Example: Finance Lease: Lessor’s Perspective
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🎥Accounting of Operating Lease by Lessee and Lessor
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🎙️Accounting of Operating Lease by Lessee and Lessor
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🎥Example: Accounting for Operating Leases: Lessee and Lessor
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🎥Residual Value for Leases Guaranteed and Unguaranteed for Lessor
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🎙️Residual Value for Leases Guaranteed and Unguaranteed for Lessor
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🎥Residual Value for Leases Guaranteed and Unguaranteed Lessee
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🎥Bargain Purchase & Depreciation Expense
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🎥Initial Direct Costs & Executory Cost
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🎙️Initial Direct Costs & Executory Cost
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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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🎥Direct Financing Lease
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🎙️Direct Financing Lease
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🎥CPA Exam leases Simulation: Finance Lease Vs Operating Lease Vs Sales Type Lease
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🎥CPA Exam Question: Lessor Accounting
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🎥Introduction to Accounting for Leases
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🎯Test: Leases AICPA Questions1 Quiz
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💡BAR 12: Public company reporting9 Topics|5 Quizzes
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🎯Comprehensive Test: Interim, SEC and Reportable Segments2 Quizzes
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💡BAR 13: Financial statements of employee benefit plans2 Topics|1 Quiz
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🎯Test: Pension plans AICPA questions1 Quiz
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💡BAR 14: State and Local Governments: 14.01: Overview of Governmental Accounting (part 1)7 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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🎥Modified Accrual Accounting Versus Full Accrual Accounting
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🎥Example: Modified Basis Vs Cash Vs Full Accrual
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🎥Modified Accrual Accounting | Current and Economic Financial Resources Measurements
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🎥Introduction to Governmental Accounting
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💡BAR 14: State and Local Governments: 14.01: Overview of Governmental Accounting (part 2)2 Topics
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💡BAR 14: State and Local Governments: 14.01: Overview of Governmental Accounting (part 3)25 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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🎥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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🎥Materials and Supplies: Consumption vs Purchases Method
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🎙️Materials and Supplies: Consumption vs Purchases Method
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🎥Capital Asset Under Governmental Accounting
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🎥Expenditures for Capital Asset, Interest, Principal and Capital/Operating Lease
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🎙️Expenditures for Capital Asset, Interest, Principal and Capital/Operating Lease
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🎥Nonexchange Expenditures
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🎙️Nonexchange Expenditures
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🎥Governmental Leases
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🎥Revenue Recognition for Governmental Accounting
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💡BAR 14: State and Local Governments: 14.01: Overview of Governmental Accounting (part 4)6 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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💡BAR 14: State and Local Governments: 14.02 Government-wide financial statements10 Topics|2 Quizzes
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🎥Government Wide Financial Statements
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🎙️Government Wide Financial Statements
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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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🎥Government Wide Financial Statements
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💡BAR 14: State and Local Governments: 14.03 Governmental funds financial statements18 Topics
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🎥Fund Financial Statements
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🎙️Fund Financial Statements
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🎥Major Fund Rules
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🎙️Major Fund Rules
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🎥Governmental Funds
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🎙️Governmental Funds
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🎥Example Governmental funds
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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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🎥Debt Service Funds
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🎙️Debt Service Funds
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🎥Example: Governmental Fund
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🎥Example: Governmental Fund
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🎥Special Revenue Funds
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🎙️Special Revenue Funds
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🎥Fund Financial Statements
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💡BAR 14: State and Local Governments: 14.03 Governmental funds financial statements5 Topics|3 Quizzes
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💡BAR 14: State and Local Governments: 14.04 Proprietary funds financial statements14 Topics|4 Quizzes
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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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🎥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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🎥Proprietary Funds
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💡BAR 14: State and Local Governments: 14.05 Fiduciary funds financial statements7 Topics|2 Quizzes
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💡BAR 14: State and Local Governments: 14.06 Notes to financial statements4 Topics
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💡BAR 14: State and Local Governments: 14.07 Required Supplementary Information (RSI) Other Than MD&A2 Topics
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💡BAR 14: State and Local Governments: 14.08 Financial Reporting Entity, Including Blended and Discrete Component Units2 Topics|1 Quiz
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💡BAR 14: State and Local Governments: 14.09 Interfund transactions9 Topics|2 Quizzes
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🎥Interfund Governmental Activities
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🎙️Interfund Governmental Activities
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🎥CPA Questions Interfund Governmental Activities
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🎥Categories of Fund Balance
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🎙️Categories of Fund Balance
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🎥Net Position in Governmental Accounting
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🎙️Net Position in Governmental Accounting
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🎥Capital Assets in Government-wide FS
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🎙️Capital Assets in Government-wide FS
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🎥Interfund Governmental Activities
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🎯Test: Government Accounting and Reporting + AICPA Questions1 Quiz
Participants 2086
Lesson 1 of 66
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