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CMA Exam Part 1
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✅⛔Please Start Here!4 Topics
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1. EXTERNAL FINANCIAL STATEMENTS
IFRS vs. US GAAP: Financial Statements and Intangibles3 Topics -
1.1- CONCEPTUAL FRAMEWORK & FINANCIAL ACCOUNTING📖Objective Of Financial Reporting & GAAP4 Topics|1 Quiz
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📖FASB's Conceptual Framework6 Topics|1 Quiz
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🎥+✏️ FASB’s Conceptual Framework FASB’s Conceptual Framework (Financial or Principles of Accounting)🟢
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🎙️FASB’s Conceptual Framework (Financial or Principles of Accounting)
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🎥🎯+✏️Exam Questions solved by P. Farhat Conceptual Framework
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✏️Common Accounting Acronyms🟢
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✏️Qualitative Characteristics of Accounting Information🟢
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✏️Matching Qualitative Characteristics🟢
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🎥+✏️ FASB’s Conceptual Framework FASB’s Conceptual Framework (Financial or Principles of Accounting)🟢
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📖Elements Of Financial Statements4 Topics|1 Quiz
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📖Accounting Assumptions & Principles5 Topics|1 Quiz
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1.2- ACCOUNTING INFORMATION SYSTEM📖Basics Of Accounting3 Topics|2 Quizzes
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📖Adjusting Entries8 Topics|2 Quizzes
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🎥+✏️Adjusting Accounting Entries BC 🟢
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🎙️Adjusting Accounting Entries
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🎥+✏️ Example: Adjusting Entries 1 Solved by P. Farhat🟢
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🎥+ ✏️ Example: Adjusting Entries 2 Solved by P. Farhat🟢
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🎥+✏️Example: Adjusting Entries 3 Solved by P. Farhat🟢
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✏️Marlowe Property Rentals Adjusting Entries🟢
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✏️Solara Bay Lodge Adjusting Entries🟢
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✏️Month-End Adjustments🟢
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🎥+✏️Adjusting Accounting Entries BC 🟢
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📖Financial Statements4 Topics
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📖Closing Entries4 Topics|2 Quizzes
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📖Converting Cash To Accrual8 Topics|1 Quiz
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🎥+✏️Converting from Cash to Accrual 🟢
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🎙️Converting from Cash to Accrual
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✏️+🎥Cash to Accrual Solved by P. Farhat🟢
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✏️+🎥Cash to Accrual CPA Simulation🟢
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✏️+🎥Cash to Accrual and adjusting Entries CPA Exam Practice Questions🟢
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✏️Cash Basis to Accrual Basis Conversion🟢
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✏️Cash Basis to Accrual Basis Income Statements🟢
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✏️Cash Versus Accrual Accounting🟢
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🎥+✏️Converting from Cash to Accrual 🟢
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📖Reversing Entries3 Topics|2 Quizzes
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1.3- BALANCE SHEET, STATEMENT OF CASH FLOWS & FINANCIAL STATEMENT ANALYSIS📖Intro To The Statement Of Cash Flows4 Topics|2 Quizzes
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📖Balance Sheet15 Topics|1 Quiz
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🎥+✏️Balance Sheet Overview🟢
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🎙️Balance Sheet Overview
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🎥+✏️Balance Sheet: The Assets🟢
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🎙️Balance Sheet: The Assets
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🎥+✏️Balance Sheet: Liabilities and Equity🟢
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🎙️Balance Sheet: Liabilities and Equity
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🎥+✏️Balance Sheet from A to Z solved by P. Farhat 🟢
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🎥+✏️Supplemental Disclosures: Balance Sheet 🟢
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🎙️Supplemental Disclosures: Balance Sheet
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✏️Computing Owners Equity and Original Investment 🟢
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✏️ Matching Items to Their Preferred Classification on the Balance Sheet🟢
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✏️ Classified Balance Sheet 🚩MF
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✏️Preparation of a Corrected Balance Sheet🟢
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✏️Corrections of a Balance Sheet🟢
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✏️Current Assets Section of the Balance Sheet🟢
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🎥+✏️Balance Sheet Overview🟢
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📖Statement Of Cash Flows7 Topics|1 Quiz
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📖Financial Statement Analysis6 Topics
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📖Ratio Analysis11 Topics|1 Quiz
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📖Comprehensive Practice Financial Statement Analysis5 Topics
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📖Operating Section: Indirect Method4 Topics|2 Quizzes
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📖Operating Section: Direct Method4 Topics|2 Quizzes
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📖How To Prepare The Operating Section2 Topics
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📖Investing Section4 Topics
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📖Financing Section3 Topics|2 Quizzes
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📖Comprehensive Example1 Topic
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📖Temporal Method3 Topics|1 Quiz
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📖Current Rate Method3 Topics|1 Quiz
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📖Translation Of Retained Earnings2 Topics
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📖Translation Of Inventory2 Topics
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1.4- INCOME STATEMENT, RETAINED EARNINGS & OTHER COMPREHENSIVE INCOME📖Income Statement7 Topics|2 Quizzes
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✏️+🎥Uses and Limitations of Income Statement🟢
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🎙️Uses and Limitations of Income Statement
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🎥+✏️Income Statement Content, Format & Elements 🟢
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🎙️Income Statement Content, Format & Elements
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🎥+✏️Exercise: Income Statement🟢
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✏️Larkspur Co Single-Step Income Statement 🟢
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✏️Single-Step Income Statement with Ta🟢
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✏️+🎥Uses and Limitations of Income Statement🟢
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📖Unusual Gains/Losses4 Topics
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📖Discontinued Operations6 Topics|2 Quizzes
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📖Accounting Changes & Errors2 Topics|2 Quizzes
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📖Statement Of Retained Earnings6 Topics|1 Quiz
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✏️+🎥Statement of Retained Earnings & Statement of Changes in Equity🟢
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🎙️Statement of Retained Earnings & Statement of Changes in Equity
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✏️+🎥Retained Earnings. CPA exam Question🟢
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✏️+🎥Retained Earnings Example solved by P. Farhat🟢
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✏️+ 🎥 Maple Ridge Statement of Retained Earnings🟢
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✏️Pinecrest Solutions Statement of Stockholder's Equity🟢
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✏️+🎥Statement of Retained Earnings & Statement of Changes in Equity🟢
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📖Comprehensive Income5 Topics|2 Quizzes
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2.1 CASH & RECEIVABLES📖Trade Receivable, Notes Receivable & Non Trade Receivables4 Topics
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📖Direct Write-Off Method2 Topics
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📖Allowance For Doubtful Accounts6 Topics|2 Quizzes
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📖Notes Receivable7 Topics
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📖Pledging & Selling Of Receivable6 Topics|2 Quizzes
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2.2 VALUATION OF INVENTORIES📖Inventory: Perpetual & Periodic6 Topics|2 Quizzes
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📖Cost Of Inventory: FOB Shipping & Destination3 Topics
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📖Product Cost & Period Cost4 Topics
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📖Inventory Errors6 Topics|1 Quiz
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📖Cost Flow Assumptions- LIFO, FIFO & Weighted Average6 Topics|2 Quizzes
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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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✏️+🎥CPA Exam Practice Questions : Inventory FIFO LIFO
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✏️+🎥Example: FIFO, LIFO, Average method: Periodic & Perpetual YT🟢
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✏️Periodic Inventory: FIFO, LIFO, and Weighted-Average🟢
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✏️Perpetual and Periodic Inventory Costing Methods🟢
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🎥+✏️Cost Flow Assumptions - FIFO, LIFO and Weighted Average 🟢
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📖LIFO Reserve3 Topics
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📖LIFO Liquidation2 Topics
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📖Dollar Value LIFO6 Topics|2 Quizzes
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📖Lower Of Cost Or Net Realizable Value4 Topics
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📖Lower Of Cost (LCM)7 Topics|2 Quizzes
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📖Relative Sales Value2 Topics|1 Quiz
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📖Purchase Commitment3 Topics|1 Quiz
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📖Estimating Inventory Using Gross Profit5 Topics|2 Quizzes
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📖Retail Inventory Method4 Topics|2 Quizzes
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3.1 PROPERTY, PLANT & EQUIPMENT📖Introduction To Property, Plant & Equipment3 Topics|2 Quizzes
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📖Interest Capitalization7 Topics|2 Quizzes
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🎥+✏️Interest Capitalization🟢
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🎙️Interest Capitalization
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✏️+🎥Interest Capitalization Exercise🟢
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✏️+🎥CPA Exam Questions & Simulations: Interest Capitalization🟢
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✏️Capitalization of Interest🟢
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✏️Weighted-Average Accumulated Expenditures
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✏️Weighted-average accumulated expenditures, avoidable interest, and interest capitalized🟢
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🎥+✏️Interest Capitalization🟢
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📖Valuation Of Property, Plant & Equipment5 Topics
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📖Exchange Of Non Monetary Assets8 Topics|2 Quizzes
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🎥+✏️Exchange of Non Monetary Assets🟢
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🎙️Exchange of Non Monetary Assets
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✏️+🎥Non monetary Exchange MCQs Part I🟢
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✏️+🎥Non monetary Exchange MCQs Part II🟢
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✏️Exchange of Equipment with Commercial Substance🟢
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✏️Exchange of Assets Lacking Commercial Substance (with a Loss)🟢
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✏️Exchange of Assets with Commercial Substance🟢
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✏️Exchange of Nonmonetary Assets, No Commercial Substance🟢
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🎥+✏️Exchange of Non Monetary Assets🟢
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📖Cost Subsequent To Acquisition4 Topics
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📖Disposition Of Property, Plant & Equipment5 Topics|1 Quiz
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3.2 DEPRECIATION, IMPAIRMENTS & DEPLETION📖Depreciation Methods & Partial Year Depreciation12 Topics|2 Quizzes
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✏️+🎥Depreciation Methods🟢
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🎙️Depreciation Methods
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✏️+🎥Partial Year Depreciation🟢
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🎙️Partial Year Depreciation
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✏️+🎥Example: Partial Year Depreciation🟢
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✏️Units-of-Production Depreciation🟢
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✏️Straight-Line Depreciation, Full Year and Partial Year🟢
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✏️Depreciation Computations, Straight-Line, SYD, and Double-Declining-Balance🟢
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✏️Depreciation Computations, SYD and DDB with Partial Periods🟢
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✏️Depreciation Computations, Five Methods🟢
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✏️ Voss Manufacturing: Comparing Depreciation Methods for a Partial-Year Acquisition🟢
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✏️ Prescott Corporation: Correcting an Error in Recording Repairs🟢
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✏️+🎥Depreciation Methods🟢
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📖Depreciation Revision Of Estimates2 Topics
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📖Group Depreciation2 Topics
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📖Impairment Losses8 Topics|2 Quizzes
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📖Depletion Expense5 Topics|2 Quizzes
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📖Liquidating Dividend1 Topic
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📖MACRS IRS Vs. GAAP Depreciation2 Topics
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3.3 INTANGIBLE ASSETS📖Introduction To Intangibles6 Topics|2 Quizzes
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📖Impairment Of Intangibles3 Topics
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📖Computer Software Cost1 Topic|1 Quiz
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📖Cloud Computing Arrangement1 Topic
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📖Goodwill & Goodwill Impairment7 Topics|2 Quizzes
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📖Research & Development Cost6 Topics|1 Quiz
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📖Start-up & Initial Operating Losses4 Topics
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📖Fair Value Accounting8 Topics|1 Quiz
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4.1 ACCOUNTING FOR INVESTMENTS📖Introduction To Accounting For Investment3 Topics
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📖Debt Securities Held To Maturity5 Topics
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📖Debt Securities Available For Sale5 Topics
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📖Debt Securities Trading Securities3 Topics|2 Quizzes
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📖Accounting For Equity Securities5 Topics|2 Quizzes
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📖Equity Methods4 Topics|2 Quizzes
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📖Fair Value Option For Investments3 Topics
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📖Impairment Of Value Of Debt Investment CECL5 Topics|1 Quiz
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📖Disclosure For Investments1 Topic|1 Quiz
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4.2 CONSOLIDATION📖Introduction To Consolidation4 Topics
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📖Elimination Entries Of The Investment In Subsidiary2 Topics
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📖Balance Sheet Eliminating Entries1 Topic|1 Quiz
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📖Elimination Of Non Depreciable Assets1 Topic|1 Quiz
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📖Inventory Eliminating Entries1 Topic|1 Quiz
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📖Elimination Of Depreciable Assets1 Topic|1 Quiz
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📖Elimination Of Bonds Payable1 Topic|1 Quiz
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📖Consolidated Financial Statements4 Topics|1 Quiz
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📖Pushdown Accounting2 Quizzes
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📖Variable Interest Entity2 Topics|1 Quiz
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5.1 CONTINGENCIES & COMMITMENTS📖Loss Contingency & Estimated Liabilities6 Topics
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📖Premium & Coupon Explained6 Topics
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📖Warranty Cost7 Topics|2 Quizzes
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✏️+🎥Warranty Costs🟢
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🎙️Warranty Costs
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✏️+🎥Exercise: Warranty Expense, Warranty Liability, Accrual🟢
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✏️+🎥Example: Warranty Liability and Reserve Liability Provision. Tesla.🟢
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✏️+🎥CPA Exam Simulation Warranty Expense Obligation🟢
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✏️Extended Warranty Contracts, Service-Type Warranty🟢
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✏️Expense Warranty Approach🟢
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✏️+🎥Warranty Costs🟢
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5.2 ACCOUNTING FOR LEASES📖Introduction To Leases2 Topics|2 Quizzes
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📖Lessee Accounting: Operating Lease Vs Finance Lease14 Topics|2 Quizzes
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✏️+🎥Lease Computation🟢
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🎙️Lease Computation
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✏️+🎥Lessee Accounting: Operating Lease vs Finance Lease🟢
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🎙️Lessee Accounting: Operating Lease vs Finance Lease
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✏️Applying the Five Lease Classification Tests 🟢
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✏️Applying the Five Lease Classification Tests, Including a Renewal Option🟢
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✏️+🎥Accounting for Finance Lease, Lessee🟢
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🎙️Accounting for Finance Lease, Lessee
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✏️+🎥Example: Finance vs Operating 🟢
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✏️+🎥Accounting for Operating Lease, Lessee🟢
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✏️Right-of-Use Asset, Lease Liability, and Interest-Based Expense🟢
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✏️Right-of-Use Asset, Lease Liability, and Straight-Line Expense🟢
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✏️Accounting for Sales-Type Lease, Lessor 🟢
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✏️Accounting for Leases Sales-Leaseback 🟢
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✏️+🎥Lease Computation🟢
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📖Operating & Finance Lease3 Topics|2 Quizzes
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📖Leases - Financial Statement Presentation & Disclosures4 Topics
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5.3 ACCOUNTING FOR INCOME TAXES📖Introduction To Deferred Taxes3 Topics
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📖Deferred Tax Liabilities4 Topics
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📖Deferred Tax Asset & Valuation Allowance7 Topics|1 Quiz
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📖Temporary & Permanent Differences7 Topics|2 Quizzes
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📖Uncertain Tax Position3 Topics|1 Quiz
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📖CPA Exam Questions & MCQs10 Topics
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✏️+🎥CPA Exam Question: Deferred Tax Asset and Liability🟢
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✏️+🎥CPA Exam Questions: Deferred Tax Assets & Liabilities Part 1🟢
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✏️+🎥CPA Simulation: Deferred Tax Assets and Liabilities Part 2 🟢
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✏️+🎥CPA Exam Questions: Deferred Income Taxes Part 3🟢
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✏️+🎥CPA Exam questions: Deferred Tax Assets and Liabilities part 4🟢
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✏️+🎥CPA Exam Questions: Deferred Taxes🟢
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✏️+🎥Deferred Income Taxes: Comprehensive Exercise🟢
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✏️+🎥CPA Exam Simulation: Income Tax Expense🟢
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✏️Deferred Taxes from an Installment Sale and Tax-Exempt Interest🟢
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✏️ Deferred Taxes from Multiple Temporary Differences🟢
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✏️+🎥CPA Exam Question: Deferred Tax Asset and Liability🟢
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📖Net Operating Loss5 Topics
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📖Enacted Future Tax Rates3 Topics|2 Quizzes
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5.4 BONDS📖Bonds10 Topics
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✏️+🎥Introduction to Bonds: Effective Methods🟢
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🎙️Introduction to Bonds: Effective Methods
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✏️+🎥Bonds: Straight Line Method🟢
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🎙️Bonds: Straight Line Method
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✏️+🎥Example: Pricing Bond🟢
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✏️Computing the Issue Price of Bonds🟢
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✏️Bonds Issued at Face Value, Interest Payments and Accrual🟢
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✏️Calculating a bond premium and building the amortization schedule🟢
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✏️Bonds Issue at Par🟢
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✏️Bond Issued at Discount🟢
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✏️+🎥Introduction to Bonds: Effective Methods🟢
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📖Issue Bond Between Interest Payments7 Topics
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✏️+🎥Issue Bond between Interest Payments🟢
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🎙️Issue Bond between Interest Payments
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✏️Bonds Issued Between Interest Dates, Accrued Interest at Issuance🟢
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✏️Bond Issued Between Interest Payments🟢
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✏️Recording issuance at a discount plus accrued interest, and straight-line discount amortization🟢
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✏️Bonds Issued Between Interest Dates with a Discount🟢
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✏️Bonds Issued at a Premium Between Interest Dates, Effective Interest Method🟢
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✏️+🎥Issue Bond between Interest Payments🟢
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📖Questions: Bonds Payable3 Topics|2 Quizzes
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📖Fair Value Options For Liabilities3 Topics
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📖Notes Payable4 Topics|2 Quizzes
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📖Debt Retirement4 Topics|1 Quiz
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📖Debt Restructuring7 Topics|2 Quizzes
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✏️+🎥Troubled Debt Restructuring: Modification of Terms🟢
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🎙️Troubled Debt Restructuring: Modification of Terms
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✏️+🎥Troubled Debt Restructuring: Settlement of Debt🟢
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🎙️Troubled Debt Restructuring: Settlement of Debt
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✏️Settlement of Debt Through Transfer of a Noncash Asset or Equity🟢
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✏️Term Modification Without Gain, Debtor Entries🟢
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✏️+🎥CPA Exam Question: Debt Restructuring🟢
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✏️+🎥Troubled Debt Restructuring: Modification of Terms🟢
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6. EQUITY TRANSACTIONS📖Issuing Common Stock10 Topics|2 Quizzes
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✏️+🎥Corporate Capital Structure🟢
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🎙️Corporate Capital Structure
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✏️+🎥Issuance of Stock🟢
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🎙️Issuance of Stock
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✏️+🎥Proportional and Incremental Method🟢
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🎙️Proportional and Incremental Method
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✏️+🎥Example: Issuing Stocks for Cash and Non-cash Consideration PPT🟢
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✏️Issuance of Common Stock Above Par🟢
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✏️Issuance of No-Par Common Stock🟢
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✏️Preparing the Stockholders Equity Section🟢
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✏️+🎥Corporate Capital Structure🟢
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📖Preferred Stock3 Topics|2 Quizzes
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📖Treasury Stock10 Topics|2 Quizzes
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✏️+🎥Treasury Stock: Cost Method🟢
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🎙️Treasury Stock: Cost Method
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✏️+🎥Retirement of Treasury Stock: Cost Method🟢
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🎙️Retirement of Treasury Stock: Cost Method
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✏️+🎥Example: Treasury Stock🟢
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✏️+🎥Example: Treasury Stock PPT🟢
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✏️+🎥 Stockholder's Equity Part I🟢
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✏️Treasury Stock Transactions, Cost Method🟢
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✏️Effect of Treasury Stock Transactions on Financials🟢
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✏️Treasury Stock Transactions🟢
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✏️+🎥Treasury Stock: Cost Method🟢
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📖Book Value Per Share4 Topics
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📖Stock Subscriptions & Stock Rights3 Topics|1 Quiz
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📖Dividends5 Topics|2 Quizzes
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📖Property & Liquidating Dividend4 Topics
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📖Stock Dividend & Stock Split6 Topics
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📖Statement Of Stockholder's Equity2 Topics
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7. REVENUE & IMPAIRMENT RECOGNITION📖Revenue Recognition 5 Steps15 Topics|2 Quizzes
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✏️+🎥Revenue Recognition Principle - Contract🟢
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🎙️Revenue Recognition Principle – Contract
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✏️+🎥Revenue Recognition Principle - Performance Obligation🟢
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🎙️Revenue Recognition Principle – Performance Obligation
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✏️+🎥Revenue Recognition Principle - Determine Transaction Price🟢
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🎙️Revenue Recognition Principle – Determine Transaction Price
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✏️+🎥Revenue Recognition Principle - Allocate Transaction Price🟢
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🎙️Revenue Recognition Principle – Allocate Transaction Price
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✏️+🎥Revenue Recognition Principle - Revenue Recognition🟢
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🎙️Revenue Recognition Principle – Revenue Recognition
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✏️+🎥CPA Exam Simulation: Revenue Recognition🟢
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✏️Evaluate the Contract🟢
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✏️Performance Obligation🟢
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✏️Transaction Price🟢
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✏️Allocation Transaction Price🟢
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✏️+🎥Revenue Recognition Principle - Contract🟢
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📖Long-Term Construction Contract10 Topics|2 Quizzes
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✏️+🎥Percentage of Completion Method🟢
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🎙️Percentage of Completion Method
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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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✏️+🎥Example Percentage and CC Method🟢
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✏️Long-Term Construction Contract Journal Entries🟢
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✏️Reporting a Long-Term Construction Contract🟢
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✏️Percentage-of-Completion vs. Cost-Recovery: Sterling Construction Company🟢
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✏️Initial Franchise Fee with Deferred Payments and Training Services🟢
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✏️+🎥Percentage of Completion Method🟢
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📖Sales Returns & Allowances4 Topics
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📖Warranty & Upfront Fees4 Topics
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📖Refund Liabilities & Rights Of Return1 Topic
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📖Contract Modification3 Topics
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📖Installment Sales Method2 Topics
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📖Revenue Recognition For Franchises2 Topics|2 Quizzes
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8. INTEGRATED REPORTING📖Integrated Reporting2 Topics|1 Quiz
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📖Value Creation2 Topics
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📖Six Capitals2 Topics
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📖Value Creation Process2 Topics|1 Quiz
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📖Guiding Principle In Integrated Reporting2 Topics|1 Quiz
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📖Overview Of Elements Of Integrated Reporting4 Topics|2 Quizzes
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9. COST MANAGEMENT CONCEPTS📖Bacic Cost Accounting terms2 Topics
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📖Three Basic Manufacturing Cost4 Topics|2 Quizzes
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📖Product Cost Vs. Period Cost4 Topics|1 Quiz
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📖Cost Behavior: Variable, Fixed & Mixed4 Topics|1 Quiz
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📖Traditional Vs Contribution Format Income Statement4 Topics
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📖Relevant & Irrelevant, Opportunity & Sunk Cost2 Topics
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📖Estimating Fixed & Variable Cost - High Low4 Topics|1 Quiz
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📖Absorption & Variable Costing9 Topics|3 Quizzes
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🎥+✏️Absorption and Variable Costing🟢
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🎙️Absorption and Variable Costing
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🎥+✏️Example Absorption and Variable Costing🟢
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✏️Variable and Absorption Costing Unit Product Costs🟢
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✏️Variable Costing Income Statement and Net Operating Income Reconciliation🟢
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✏️Reconciliation of Absorption and Variable Costing Net Operating Incomes🟢
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✏️Cestrel Company Absorption and Variable Costing🟢
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✏️ Marlowe Corporation Variable Costing Income Stateme🟢
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✏️ Prescott Corporation🟢
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🎥+✏️Absorption and Variable Costing🟢
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📖Segmented Income Statement Traceable & Common Fixed Cost5 Topics|1 Quiz
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📖Utilization Of A Constrained Resource2 Topics
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📖Break Even & Common Errors3 Topics|1 Quiz
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10. COST ACCUMULATION SYSTEMS📖Job Order Costing5 Topics|1 Quiz
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📖Cost Flow In Job Order Costing5 Topics
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📖Schedules Of Cost Of Goods Manufactured / Cost Of Goods Sold4 Topics
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📖Under-Applied & Over-Applied Overhead5 Topics|1 Quiz
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📖Process Costing (Weighted Average)3 Topics
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📖Process Costing (FIFO)9 Topics|2 Quizzes
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🎥+✏️Process Costing (FIFO)🟢
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🎙️Process Costing (FIFO)
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🎥+✏️Process Costing Exercise🟢
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✏️ Process Costing Journal Entries🟢
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✏️Assigning Costs to Units Using the Weighted-Average Method🟢
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✏️Equivalent Units of Production Using the Weighted-Average Method🟢
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✏️Cost per Equivalent Unit Using the FIFO Method🟢
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✏️Assigning Costs to Units Using the FIFO Method🟢
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✏️Cost Reconciliation Report Using the FIFO Method🟢
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🎥+✏️Process Costing (FIFO)🟢
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📖Activity Based Costing11 Topics|1 Quiz
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🎥+✏️Activity Based Costing🟢
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🎙️Activity Based Costing
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✏️+🎥Example Activity Based Costing🟢
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✏️ABC Cost Hierarchy🟢
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✏️First-Stage Allocation🟢
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✏️Compute Activity Rates🟢
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✏️Second-Stage Allocation🟢
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✏️Product and Customer Profitability Analysis🟢
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✏️Ashgrove Fabrication, Inc.: Activity-Based Costing 🟢
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✏️Ashgrove Fabrication, Inc.: Action Analysis🟢
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✏️Sterling Precision Corp: Activity-Based Costing for External Reports🟢
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🎥+✏️Activity Based Costing🟢
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📖Life Cycle Costing2 Topics|1 Quiz
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📖Backflush Costing System1 Topic
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📖Automation & Robotics CAM1 Topic
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📖Operation Costing1 Topic
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📖Lean Manufacturing CMA1 Topic
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11. COST ALLOCATION TECHNIQUES📖Joint Product Costing & By-Product2 Topics
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📖Introduction To Cost Allocation2 Topics
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📖Cost Allocation - Direct, Step & Reciprocal Methods5 Topics
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12. SUPPLY CHAIN MANAGEMENT📖Just In Time Management2 Topics|1 Quiz
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📖Enterprise Resource Planning (ERP)2 Topics|1 Quiz
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📖Material Requirements Planning (MRP)2 Topics|1 Quiz
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📖Capacity Planning2 Topics|1 Quiz
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13. BUSINESS PROCESS IMPROVEMENT📖Value Chain Analysis2 Topics
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📖Business Process Management2 Topics|1 Quiz
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📖Business Process Reengineering2 Topics|1 Quiz
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📖Benchmarking2 Topics
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📖Control Charts2 Topics
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📖Pareto Chart2 Topics
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📖Fishbone2 Topics
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📖The 4 Costs Of Quality2 Topics|1 Quiz
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14. ANALYSIS, FORECASTING & STRATEGY📖Correlation Analysis2 Topics
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📖Regression Analysis2 Topics|1 Quiz
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📖Simple Regression2 Topics
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📖Learning Curve Analysis2 Topics|1 Quiz
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📖Expected Value3 Topics|1 Quiz
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📖Sensitivity Analysis2 Topics|1 Quiz
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📖Strategic Management2 Topics|1 Quiz
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📖Boston Consulting Group (BCG)2 Topics|1 Quiz
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📖Strategic Planning2 Topics|1 Quiz
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📖SWOT Analysis2 Topics|1 Quiz
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📖Porter's Five Forces2 Topics|1 Quiz
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15. BUDGETING CONCEPTS & METHODOLOGIES📖What Is a Budget & Role Of Budgets2 Topics|1 Quiz
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📖Budgetary Process3 Topics|1 Quiz
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📖Types Of Budgets2 Topics|1 Quiz
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📖Standard Costs In Budgeting2 Topics|1 Quiz
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📖Zero Based Budgeting & Rolling Budget2 Topics|1 Quiz
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📖Activity Based Budgeting2 Topics|1 Quiz
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📖Project Budgeting1 Topic
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16. BUDGETING CALCULATIONS & PRO FORMA FINANCIAL STATEMENTS📖Master Budget & Related Schedules10 Topics|2 Quizzes
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✏️+🎥Master Budget and Related Schedules🟢
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🎙️Master Budget and Related Schedules
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✏️Schedule of Expected Cash Collections🟢
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✏️Direct Materials Budge🟢
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✏️Direct Labor Budget🟢
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✏️Manufacturing Overhead Budget🟢
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✏️Selling and Administrative Expense Budget🟢
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✏️Cash Budget🟢
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✏️Budgeted Income Statement🟢
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✏️Budgeted Balance Sheet🟢
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✏️+🎥Master Budget and Related Schedules🟢
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📖Production Budget6 Topics|1 Quiz
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📖Top-Level Planning & Analysis CMA1 Topic
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📖Forecasting2 Topics
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17. COST & VARIANCE MEASURES📖Flexible Budget & Performance Analysis7 Topics|2 Quizzes
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📖Direct Material & Labor Variance Analysis6 Topics|2 Quizzes
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📖Variances Using Journal Entries6 Topics
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📖Variable & Fixed Overhead Variances4 Topics|2 Quizzes
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📖Mix & Yield Variance Analysis1 Topic
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18. RESPONSIBILITY ACCOUNTING & PERFORMANCE MEASURES📖Performance Measurements2 Topics
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📖Return On Investment (ROI)4 Topics|1 Quiz
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📖Residual Income5 Topics|1 Quiz
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📖Economic Value Added (EVA)2 Topics
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📖Return On Equity (ROE)2 Topics
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📖Balanced Scorecard5 Topics|1 Quiz
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📖Key Performance Indicator2 Topics|1 Quiz
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📖Introduction To Transfer Pricing2 Topics
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📖Objective Of Transfer Pricing: Performance Evaluation2 Topics
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📖Transfer Pricing Methods2 Topics
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19. INTERNAL CONTROLS - CORPORATE GOVERNANCE📖Corporate Governance2 Topics
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📖Internal Control Objectives2 Topics|2 Quizzes
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📖Internal Control: Control Environment2 Topics
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📖Internal Control - COSO Framework4 Topics|2 Quizzes
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📖Internal Control: Information & Communication2 Topics
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📖Internal Control: Monitooring2 Topics
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📖Risks In Financial Statements2 Topics
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📖Foreign Corruption Practices Act Of 19772 Topics|1 Quiz
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📖Top Down Approach2 Topics
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📖Conditions For Unmodified Opinion2 Topics
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📖Types Of Opinion In a SOC Engagement2 Topics
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📖Qualified Opinion Or Adverse Opinion Nonissuers2 Topics
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20. INTERNAL CONTROLS- CONTROLS & SECURITY MEASURES📖Creating An Information Security Plan2 Topics|1 Quiz
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📖Internal Control: Information Technology2 Topics
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📖General Controls: Internal Control IT Audit2 Topics
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📖Manual Versus Automated Control2 Topics|1 Quiz
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📖IT Security Principles Of AICPA TSC2 Topics|1 Quiz
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📖Generally Accepted Privacy Principles2 Topics|1 Quiz
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📖IT Controls: Preventive, Detective & Corrective Controls2 Topics
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📖Input Controls2 Topics
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📖Batch Processing2 Topics
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📖Processing Controls2 Topics
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📖Output Controls2 Topics
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📖Malware Attacks2 Topics|1 Quiz
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📖Data Encryption2 Topics
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📖Logical Controls: Firewall & Encryption2 Topics|1 Quiz
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📖Denial Of Service & Distributed Denial Of Service Attacks2 Topics|1 Quiz
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📖Introduction to Business Resiliency2 Topics|1 Quiz
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📖Business Resiliency Crisis Management2 Topics|1 Quiz
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📖Business Resiliency: Disaster Recovery Plan DRP2 Topics
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21. INFORMATION SYSTEMS & DATA GOVERNANCE📖Information Technology Systems1 Topic|1 Quiz
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📖Information Technology & Management Information System2 Topics
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📖Accounting Information Systems1 Topic
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📖Enterprise Resource Planning (ERP) Architecture2 Topics
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📖Data Governance Challenges & Mitigation2 Topics|1 Quiz
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📖Data Life Cycle2 Topics|1 Quiz
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📖Database Systems1 Topic
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📖Flat Files Versus Structured Data1 Topic
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22. SYSTEMS DEVELOPMENT & DATA ANALYTICS📖Business Process Analysis2 Topics|1 Quiz
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📖Robotic Process Automation RPA2 Topics|1 Quiz
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📖System Development Life Cycle (SDLC)2 Topics|1 Quiz
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📖Risks For Software Development Life Cycle2 Topics|1 Quiz
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📖Introduction To Cloud Computing2 Topics
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📖Cloud Computing Deployment, Risks & Benefits2 Topics|1 Quiz
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📖Business Intelligence Tools For Databases2 Topics|1 Quiz
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📖Blockchain Explained2 Topics|1 Quiz
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📖Smart Contracts2 Topics|1 Quiz
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📖The 4 Types Of Data Analytics: Descriptive, Diagnostics, Predictive & Prescriptive2 Topics
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📖Cost Estimated: Regression Analysis2 Topics
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📖The Types Of Data & The 4 Vs2 Topics|1 Quiz
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📖Data Mining2 Topics|1 Quiz
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📖Data Visualization2 Topics|1 Quiz
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💡1. External Financial Statements1 Topic
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💡Basic Accounting Concepts including Cash to Accrual1 Topic
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💡4: Measurement, Valuation, and Disclosure: Investments1 Topic
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💡6: Equity Transactions5 Topics|1 Quiz
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💡7: Revenue and Impairment Recognition2 Topics
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💡9. Cost Management Concepts2 Quizzes
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📖Objective Of Financial Reporting & GAAP
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