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FAR Surgent CORE Supplemental Course

Independent supplemental course. Farhat Lectures is not affiliated with, sponsored by, or endorsed by Surgent. References to Surgent identify the review course this material is designed to supplement. Welcome to the FAR Surgent supplemental course for CPA candidates studying with Surgent FAR. Explore the free sample lessons under Course Content below. No registration required. Explore free sample lessons.
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Build a stronger understanding of FAR

Finding Surgent FAR difficult to follow, or looking for a deeper understanding of the topics it covers? Our independent FAR Surgent supplemental course helps you build a stronger understanding of the Financial Accounting and Reporting (FAR) CPA Exam material.

Professor Farhat goes deeper and teaches at a slower pace than Surgent’s review, explaining each concept from scratch without assuming prior accounting knowledge. Explore the resources below or try the free sample lessons to see how this supplement can support your studies.

Explore the free sample lessons under Course Content below. No registration required.

What is included in this FAR supplement?

Build understanding with explanations, practice and review tools that support your Surgent FAR study plan.

Step-by-step video lessons

Follow Professor Farhat through accounting concepts, journal entries and worked examples at your own pace.

MCQs and simulations

Practice thousands of MCQs and true/false questions. Review written explanations and selected video solutions, including AICPA simulation walkthroughs.

Interactive exercises

Journalize transactions and work through interactive accounting exercises to practice applying the concepts you learn.

AI study assistants

Ask questions about lecture videos, review answer choices and generate additional MCQs with the quiz and video assistants.

Podcasts for review

Revisit key accounting concepts in audio form when you are away from your desk.

Instructor support

Get guidance from Professor Farhat and his team when you need help understanding a topic.

How to use Farhat with Surgent FAR

Need help getting started?

What students say about Farhat Lectures

Idan Cohen
Idan CohenCPA
Professor Farhat’s lectures are a game-changer. His clear, step-by-step explanations helped me master the hardest FAR and AUD topics that my main CPA review course didn’t cover well. He reinforces key concepts with journal entries and real examples, leaving no confusion. His passion, depth, and willingness to help students make him an invaluable resource. I owe many points on my FAR exam to him. Highly recommend FarhatLectures.com!
Kevin Davis
Kevin DavisCPA
Professor Farhat’s lectures are extremely helpful for difficult concepts like you will face on the FAR exam. He does such a wonderful job of explaining step-by-step how to work through problems and also gives you valuable examples on how to be successful on the CPA exam. I have spoke to so many people that Professor Farhat has helped through the years. He truly is a leader in the accounting field. I highly recommend using his videos to be more successful on the CPA exam. Thank you Professor Farhat for helping me pass my CPA exam!
Arun G.
Arun G. Director, Technology Risk Consulting at RSM US LLP
Professor Farhat’s lectures perfectly complemented my CPA review course. His detailed explanations helped me master tough topics without shortcuts — just true understanding. The site’s organized videos, MCQs, and simulations made studying efficient and effective. Professor Farhat is not only knowledgeable but also genuinely supportive and inspiring. His passion for teaching and dedication to the accounting profession helped me succeed and become a CPA!
Stephanie Molina
Stephanie MolinaCPA
Professor Farhat is the key to CPA exam success! After struggling for years with other review courses, his clear, practical, and affordable lessons helped me pass all four CPA sections within nine months while working full-time. His real-life examples and straightforward teaching style made complex topics easy to grasp. Scores: AUD 81, REG 94, BEC 85, FAR 90. Thank you, Professor Farhat — earning my CPA license truly changed my life!
Kasey Luu
Kasey LuuCPA, MSA, Tax Senior at Deloitte
I’ve been watching Professor Farhat’s videos since my first intermediate accounting class. Throughout my CPA journey, his clear, step-by-step explanations and numerical examples helped me truly understand difficult concepts. His free YouTube lectures are an excellent supplement to any review course — definitely worth the time! Thank you, Professor Farhat, for your outstanding work and for helping so many of us reach our CPA goals!
Slobodanka Mitchell
Slobodanka Mitchell,Experienced Assurance Staff at EY | CPA Candidate 4/4 Passed
If you are struggling with FAR topics Mansour Farhat is here to help you. Not only that he directly answered many questions in the FAR Facebook group, his videos also help students with topics that they struggle with. He definitely helped me understand intercompany transactions, which was the subject I’ve never seen or studied before. I passed FAR on a first try. Thank you!
Elizabeth Johnson
Elizabeth JohnsonCPA,Senior Tax Associate at PKF O’Connor Davies, LLP
Professor Farhat was incredibly helpful to me during my CPA studies. His videos are very easy to follow and can be supplemented with any review course. I highly recommend them to any accounting student and aspiring CPA. He helped me pass all 4 sections on my first try, and I only wish I had discovered his videos in college.
Sylvia Katabaazi
Sylvia Katabaazi CPA MBA,Senior Accounting Manager
I have used Mansour’s CPA lectures to supplement my main CPA course. I subscribed to his lectures and gain a deeper understanding of every aspect of the FAR topics. His lectures on bonds, business combinations, leases, and inventory (valuation) were so helpful. I got a simulation on each topic and I could hear his voice during the exam. Five years after passing and getting my license I am still subscribing to his lectures. I love his teaching style and passion for teaching aspiring CPAs. Keep up the good work Mansour.

FAR supplemental course FAQs

Yes. You can explore the free sample lessons directly in this FAR Surgent supplemental course without registering.

Explore the free sample lessons under Course Content below to begin.

When you are ready for full access, view the subscription plans.

  • Yes—no cancellation fees.
  • You’ll retain access until your current billing cycle ends.
  • No refunds or prorated amounts after payment.
  • The subscription renews automatically unless you cancel.
  • You can try the first two lessons in this course before subscribing.

To cancel (on desktop/laptop):

  1. Click “My Account” (top-right corner)
  2. Click “My Subscription” in the left-hand menu
  3. Click “Cancel” next to your active plan

Choose a Monthly, Yearly, or Two-Year subscription, with access to all courses and learning resources.

View current pricing and plan benefits to compare prices, billing details, and included support.

A supplemental course enhances your main study program by focusing on understanding the material. Farhat Lectures helps clarify difficult topics, reinforce concepts, and fill gaps missed by traditional review courses.

Your subscription gives you unlimited access to all courses—just like Netflix, but for accounting! You can jump between CPA, CMA, EA, college accounting, and more—all under one subscription.

All courses are on-demand, giving you the freedom to study anytime, anywhere, and at your own pace. No live sessions to worry about—you can pause, rewind, and replay lessons as needed.

Reach out directly to farhat on his cell or USA whatsapp number: 484-894-1008.

Course Content

WELCOME. PLEASE START HERE!

🚀Introduce Yourself 1 Topic
Lesson Content
0% Complete 0/1 Steps
REVIEW/REFRESH BASIC ACCOUNTING MODULE
FAR 1A1 BALANCE SHEET
FAR 1A2 INCOME STATEMENT
🚨🚨HOW TO SOLVE SIMULATIONS (Tutorial + Video Examples)
FAR 1A3 STATEMENT OF COMPREHENSIVE INCOME
FAR 1A4 Statement of Retained Earnings and Chaing in Equity
FAR 1A5 STATEMENT OF CASH FLOWS
FAR 1A6 CONSOLIDATED FINANCIAL STATEMENTS
FAR 1A7 NOTES TO FINANCIAL STATEMENTS
FAR 1B NOT-FOR-PROFIT FINANCIAL REPORTING
FAR 1C STATE & LOCAL GOVERNMENT CONCEPTS
FAR 1D PUBLIC COMPANY REPORTING TOPICS
FAR 1E SPECIAL PURPOSE FRAMEWORK
FAR 1F FINANCIAL STATEMENT RATIOS & PERFORMANCE METRICS
FAR 2A CASH & CASH EQUIVALENTS
FAR 2B TRADE & NOTES RECEIVABLES
FAR 2C INVENTORY
FAR 2D1 PROPERTY, PLANT & EQUIPMENT
FAR 2D2 DEPRECIATION & IMPAIRMENT
FAR 2E1 FINANCIAL INSTRUMENTS
FAR 2E2 EQUITY METHODS
FAR 2F INTANGIBLE ASSETS
FAR 2G PAYABLES & ACCRUED LIABILITIES
FAR 2H1 TIME VALUE OF MONEY
FAR 2H2 BONDS
F 2H3 DEBT RETIREMENT & RESTRUCTURING
FAR 2I1 EQUITY
FAR 2I2 PARTNERSHIP
FAR 3A ACCOUNTING CHANGES & ERROR CORRECTIONS
FAR 3B CONTINGENCIES & COMMITMENTS
FAR 3C REVENUE RECOGNITION
FAR 3D ACCOUNTING FOR INCOME TAXES
FAR 3E FAIR VALUE MEASUREMENTS
FAR 3F LESSEE ACCOUNTING
FAR 3G SUBSEQUENT EVENTS
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Course Includes

  • 181 Lessons
  • 765 Topics
  • 177 Quizzes