1. Welcome to Farhat Lectures

WELCOME. PLEASE START HERE!

1. Welcome to Farhat Lectures
2. How to Use This Course & Resources
3. Choosing the Right CPA Discipline
4. CPA Exam Study Tips & Common Questions
🚀Introduce Yourself

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

1 Topic
1. Course Link and Information
REVIEW/REFRESH BASIC ACCOUNTING MODULE

🚀Start Strong: Master the Basics Before You Advance.
📖Basics Of Accounting

3 Topics
|
2 Quizzes
- 🎯Basics of Accounting: T Accounts IA: 24 MCQs
- 🎯Basics of Accounting: T Accounts IA TF
📖Adjusting Entries

8 Topics
|
2 Quizzes
- 🎯Adjusting Entries: 13 MCQs
- 🎯Adjusting Entries TF IA
📖Financial Statements

4 Topics
📖Closing Entries

4 Topics
|
2 Quizzes
- 🎯Closing Entries IA: 5 MCQs
- 🎯Closing Entries TF IA
📖Reversing Entries

3 Topics
|
2 Quizzes
- 🎯Reversing Entries IA: 3 MCQs
- 🎯Reversing Entries TF
FAR 1A1 BALANCE SHEET

📖Balance Sheet Overview

15 Topics
|
1 Quiz
- 🎯Balance Sheet: 16 MCQs
FAR 1A2 INCOME STATEMENT

📖Uses & Limitations Of The Income Statement

2 Topics
1. ✏️+🎥Uses and Limitations of Income Statement🟢
2. 🎙️Uses and Limitations of Income Statement
📖Income Statement - Content, Format & Elements

5 Topics
|
2 Quizzes
- 🎯Income Statement Content, Format & Elements: 10 MCQs
- 🎯Uses and Limitations of Income Statement: 8 MCQs
📖Unusual Gains/Losses & Noncontrolling Interest

4 Topics
📖Discontinued Operations

4 Topics
|
2 Quizzes
- 🎯Discontinued operations & unusual items TF
- 🎯Discontinued operations & unusual items: 9 MCQs Part 1
📖Foreign Currency Transactions

3 Topics
|
1 Quiz
- 🎯Foreign Currency Transactions: 16 MCQs
🎯Comprehensive Test: Discontinued Operations & Foreign Currency Transactions

2 Quizzes
- 🎯Foreign Currency AICPA Questions: 5 MCQs
- 🎯+🎥Discontinued Operations: 4 AICPA Questions
🚨🚨HOW TO SOLVE SIMULATIONS (Tutorial + Video Examples)

AICPA Video Solutions for 2024 and 2025 MCQs and Simulations

18 Topics
|
2 Quizzes
FAR 1A3 STATEMENT OF COMPREHENSIVE INCOME

📖Comprehensive Income

5 Topics
|
2 Quizzes
- 🎯Comprehensive Income: 9 MCQs
- 🎯Comprehensive Income TF
🎯Comprehensive Test: Comprehensive Income + AICPA Questions

1 Quiz
- 🎯 + 🎥 Comprehensive Income: 12 AICPA Questions
FAR 1A4 Statement of Retained Earnings and Chaing in Equity

📖Statement of Retained Earning and Changes in Equity

4 Topics
|
1 Quiz
- 🎯Retained Earnings: 8 MCQ Part 1
FAR 1A5 STATEMENT OF CASH FLOWS

📖Introduction To The Statement Of Cash Flows

4 Topics
|
2 Quizzes
- 🎯Introduction to the Statement of Cash Flows: 8 MCQs
- 🎯Introduction to the Statement of Cash Flows TF
📖Operating Section: Indirect Method

4 Topics
|
2 Quizzes
- 🎯Statement of Cash Flows – Indirect Method TF
- 🎯Statement of Cash Flows – Indirect Method: 15 MCQs
📖Direct Method Operating Section: NOT covered on the CPA exam but helpful for converting cash to accrual and vice versa

4 Topics
|
2 Quizzes
- 🎯Statement of Cash Flows – Direct Method: 8 MCQs
- 🎯Statement of Cash Flows – Direct Method TF
📖How To Prepare The Operating Section Statement Of Cash Flows

2 Topics
1. ✏️+🎥Cash Flow Statement - Special Issues🟢
2. ✏️Operating Activities Section, Indirect Method, Periodic Inventory🟢
📖Investing Section

4 Topics
📖Financing Section

3 Topics
|
2 Quizzes
- 🎯Statement of Cash Flows – Investing and Financing TF
- 🎯SCF - Investing and Financing Activities: 13 MCQs
📖Comprehensive Example

1 Topic
1. ✏️+ 🎥Statement of Cash Flows: Comprehensive Example 🟢
🎯Test: Statement of Cash Flows + AICPA Questions

1 Quiz
- 🎯Statement of Cash Flows: 13 AICPA Questions
FAR 1A6 CONSOLIDATED FINANCIAL STATEMENTS

📖Introduction To Consolidation

4 Topics
📖Elimination Entries Of The Investment In Subsidiary

3 Topics
📖Balance Sheet Eliminating Entries

2 Topics
|
1 Quiz
1. ✏️+🎥Eliminating Entries: Balance Sheet Items🟢
2. 🎙️Eliminating Entries: Balance Sheet Items
- 🎯Eliminating Entries: Balance Sheet Items: 9 MCQs
📖Elimination Of Non Depreciable Assets

2 Topics
|
1 Quiz
1. ✏️+🎥Intercompany Transactions: Non Depreciable Assets🟢
2. 🎙️Intercompany Transactions: Non Depreciable Assets
- 🎯Intercompany Sale of Land: 11 MCQs
📖Inventory Eliminating Entries

2 Topics
|
1 Quiz
1. ✏️+🎥Intercompany Transactions: Inventory Transactions🟢
2. 🎙️Intercompany Transactions: Inventory Transactions
- 🎯Intercompany Transactions: Inventory Transactions: 25 MCQs
📖Elimination Of Depreciable Assets

2 Topics
|
1 Quiz
1. ✏️+🎥Intercompany Transactions: Depreciable Fixed Assets🟢
2. 🎙️Intercompany Transactions: Depreciable Fixed Assets
- 🎯Intercompany Transactions: Depreciable Fixed Assets: 16 MCQs
📖Elimination Of Bonds Payable

2 Topics
|
1 Quiz
1. ✏️+🎥Intercompany Transactions: Bonds Payable🟢
2. 🎙️Intercompany Transactions Bonds Payable
- 🎯Intercompany Transactions: Bonds Payable: 10 MCQs
📖Consolidated Financial Statements

5 Topics
|
1 Quiz
- 🎯CPA: Consolidated Financial Statements: 23 MCQs
📖Pushdown Accounting

1 Topic
|
2 Quizzes
1. ✏️+🎥Pushdown Accounting🟢
- 🎯CPA: Consolidation: 29 MCQs
- 🎯CPA: Elimination of Intercompany Transactions: 4 MCQs
🎯Test: Business Combinations and Consolidations + AICPA Questions

1 Quiz
- 🎯Business Combinations and Consolidations: 11 AICPA Questions (FAR)
FAR 1A7 NOTES TO FINANCIAL STATEMENTS

📖Notes To Financial Statements

2 Topics
1. ✏️+🎥Notes to Financial Statements🟢
2. 🎙️Notes to Financial statements
FAR 1B NOT-FOR-PROFIT FINANCIAL REPORTING

📖Introduction To Not-For-Profit Accounting / Statement Of Financial Position

2 Topics
1. 🎥+✏️Introduction to Not For Profit Accounting | Statement of Financial Position🟢
2. 🎙️Introduction to Not For Profit Accounting | Statement of Financial Position
📖Statement Of Activities

2 Topics
1. 🎥+✏️Statement of Activities 🟢
2. 🎙️Statement of Activities
📖Statement Of Cash Flows

7 Topics
|
1 Quiz
- 🎯Statement of Cash flows: 35 MCQs
📖Contribution Revenue, Contribution Of Services & Donated Material

6 Topics
📖Example

2 Topics
|
2 Quizzes
1. 🎥+✏️Accounting for Expenses at Not For Profit Accounting | Example🟢
2. 🎙️Accounting for Expenses at Not For Profit Accounting | Example
- 🎯Not For Profit: 31 MCQs
- 🎯Not For Profit TF
📖Accounting For Health Care Providers

2 Topics
|
1 Quiz
1. 🎥+✏️Financial Statements for Health Care Providers 🟢
2. 🎙️Financial Statements for Health Care Providers
- 🎯NFP Accounting for Health Care Providers: 17 MCQs
🎯Comprehensive Test: Not For Profit AICPA Questions

1 Quiz
- 🎯Not For Profit: 33 AICPA Questions
FAR 1C STATE & LOCAL GOVERNMENT CONCEPTS

📖Introduction To Governmental Accounting

2 Topics
|
1 Quiz
1. ✏️+🎥Introduction to Governmental Accounting🟢
2. 🎙️Introduction to Governmental Accounting
- 🎯Introduction to Governmental Accounting: 5 MCQs
📖Objective Of Financial Reporting For State & Local Governments

3 Topics
|
1 Quiz
- 🎯GA Objectives of Financial Reporting: 4 MCQs
📖Governmental Accounting Standards Board (GASB)

3 Topics
|
2 Quizzes
- 🎯GA Governmental Accounting Standards: 13 MCQs
- 🎯GA Governmental Accounting Standards TF
📖Fund Accounting

3 Topics
|
1 Quiz
- 🎯Fund Accounting Basics: 4 MCQs
📖Elements of Governmental Financial Statements

2 Topics
|
1 Quiz
1. ✏️+🎥Elements of Governmental Financial Statements🟢
2. 🎙️Elements of Governmental Financial Statements
- 🎯Elements of Governmental Financial Statements: 8 MCQs
📖Governmental Funds

3 Topics
|
1 Quiz
- 🎯Governmental Funds: 13 MCQs
📖Proprietary Funds

2 Topics
|
1 Quiz
1. ✏️+🎥Proprietary Funds🟢
2. 🎙️Proprietary Funds
- 🎯Proprietary Funds: 12 MCQs
📖Fiduciary Funds

2 Topics
|
1 Quiz
1. ✏️+🎥Fiduciary Funds🟢
2. 🎙️Fiduciary Funds
- 🎯Fiduciary Funds: 5 MCQs
📖Modified Accrual Accounting

3 Topics
|
1 Quiz
- 🎯Modified Accrual Accounting: 10 MCQs
📖Government-Wide Financial Statements

2 Topics
|
2 Quizzes
1. 🎥+✏️Government-Wide Financial Statements🟢
2. 🎙️Government-Wide Financial Statements
- 🎯GA Government-wide FS: 10 MCQs
- 🎯Introduction to Financial Reporting for Governmental Units TF
🎯Test: Government Accounting and Reporting + AICPA Questions

1 Quiz
- 🎯Government Accounting and Reporting: 24 AICPA Questions (FAR)
FAR 1D PUBLIC COMPANY REPORTING TOPICS

📖Public Company Reporting

4 Topics
|
1 Quiz
- 🎯SEC Reporting Requirements: 5 MCQs
📖Basic EPS

8 Topics
|
1 Quiz
- 🎯Basic EPS Questions: 11 MCQs
📖Diluted EPS

11 Topics
|
2 Quizzes
- 🎯Diluted EPS: 16 MCQs
- 🎯Diluted EPS TF
🎯Comprehensive Test: Public Company Reporting Topics

2 Quizzes
- 🎯SEC Reporting Requirements: 7 AICPA Questions
- 🎯+🎥 Earnings Per Share EPS: 9 AICPA Questions
FAR 1E SPECIAL PURPOSE FRAMEWORK

📖Special Purpose Framework

12 Topics
|
1 Quiz
- 🎯Cash to Accrual: 25 MCQs
🎯AICPA Questions: Cash to Accrual

1 Quiz
- 🎯Cash To Accrual AICPA Questions: 6 MCQs
FAR 1F FINANCIAL STATEMENT RATIOS & PERFORMANCE METRICS

📖Financial Statement Analysis

6 Topics
📖Ratio Analysis

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

2 Topics
|
2 Quizzes
1. ✏️+🎥Flexible Budget and Performance Analysis🟢
2. 🎙️Flexible Budget and Performance Analysis
- 🎯Flexible Budget and Performance Analysis: 27 MCQs
- 🎯Flexible Budgets TF
📖Comprehensive Practice Financial Statement Analysis

5 Topics
FAR 2A CASH & CASH EQUIVALENTS

📖 Cash and cash equivalents

4 Topics
|
2 Quizzes
- 🎯Cash and Cash Equivalents TF
- 🎯Cash and Cash Equivalents: 10 MCQs
📖Bank Reconciliation

6 Topics
|
2 Quizzes
- 🎯Bank Reconciliation: 7 MCQs
- 🎯Bank Reconciliation TF IA
FAR 2B TRADE & NOTES RECEIVABLES

📖Account Or Trade Receivable

12 Topics
|
2 Quizzes
- 🎯Bad debt expense TF IA
- 🎯Bad debt expense: 22 MCQs Part 1
📖Notes Receivable

6 Topics
|
2 Quizzes
- 🎯Comprehensive Quiz for Accounts and Notes Receivable: 14 MCQs
- 🎯Comprehensive Accounts and Notes Receivable TF
📖Discounting Notes Receivable

3 Topics
📖Pledging & Factoring Receivable

6 Topics
🎯Comprehensive Test: Cash and Receivables + AICPA Questions

2 Quizzes
- 🎯+🎥Cash and Cash Equivalents : 7 AICPA Questions Cash Related
- 🎯+🎥Receivables: 6 AICPA Questions
FAR 2C INVENTORY

📖Perpetual Versus Periodic

6 Topics
|
2 Quizzes
- 🎯Periodic vs Perpetual, Product vs Period Cost: 10 MCQs
- 🎯Periodic Vs Perpetual, Product Vs Period Cost TF IA
📖FOB Shipping & Destination

3 Topics
📖Period & Product Cost

4 Topics
📖Cost Flow Assumptions (FIFO, LIFO etc.)

6 Topics
|
2 Quizzes
- 🎯FIFO, LIFO, and Weighted Average method: 24 MCQs Part 1
- 🎯FIFO, LIFO, and Weighted Average method TF IA
📖Inventory Errors

6 Topics
|
1 Quiz
- 🎯Inventory errors IA: 3 MCQs
📖LIFO Reserve

3 Topics
📖LIFO Liquidation

2 Topics
1. 🎥+✏️LIFO Liquidation 🟢
2. 🎙️LIFO Liquidation
📖Dollar Value LIFO

6 Topics
|
2 Quizzes
- 🎯Dollar-Value LIFO: 5 MCQs
- 🎯Dollar-Value LIFO TF IA
📖Lower Of Cost Or Net Realizable Value

11 Topics
|
2 Quizzes
- 🎯Inventory Valuation: 11 MCQs
- 🎯Inventory Valuation TF IA
📖Relative Sales Value Method Lump Sum Purchase

3 Topics
|
1 Quiz
- 🎯Relative Sales Value & Purchase Commitments TF
📖Purchase Commitment

3 Topics
|
1 Quiz
- 🎯Purchase Commitments: 1 MCQ
📖Estimating Inventory Using Gross Profit

5 Topics
|
2 Quizzes
- 🎯Gross Profit Method: 5 MCQs
- 🎯Gross Profit Method TF
📖Retail Inventory Methods

4 Topics
|
2 Quizzes
- 🎯Retail Inventory Method: Conventional and Cost Method TF
- 🎯Retail Inventory Method: Conventional and Cost Method: 14 MCQs
🎯Test: Inventory + AICPA Questions

1 Quiz
- 🎯+🎥Inventory: 14 AICPA Questions
FAR 2D1 PROPERTY, PLANT & EQUIPMENT

📖Cost Basis

11 Topics
|
2 Quizzes
- 🎯Property Plant and Equipment: 17 MCQs
- 🎯Property Plant and Equipment TF IA
📖Interest Capitalization

7 Topics
|
2 Quizzes
- 🎯Interest Capitalization: 15 MCQs
- 🎯Interest Capitalization TF IA
FAR 2D2 DEPRECIATION & IMPAIRMENT

📖Depreciation

18 Topics
|
2 Quizzes
- 🎯Depreciation Methods: 22 MCQs
- 🎯Depreciation Methods TF
📖Depletion Expense

3 Topics
|
2 Quizzes
- 🎯Cost Depletion and MACRS IRS: 6 MCQs
- 🎯Cost Depletion and MACRS IRS TF
📖Disposition Of Property, Plant & Equipment

5 Topics
|
1 Quiz
- 🎯Disposition of Property, Plant, and Equipment TF
📖Impairment Losses

7 Topics
|
1 Quiz
- 🎯Impairment and Disposition of PP&E : 13 MCQs
📖Asset Held For Sale

3 Topics
🎯Test: Fixed Assets including Interest Capitalization and Impairment + AICPA Questions

1 Quiz
- 🎯+🎥Fixed Assets including Interest Capitalization and Impairment: 18 AICPA Questions
FAR 2E1 FINANCIAL INSTRUMENTS

📖Introduction To Investments

3 Topics
📖Accounting For Debt Securities

3 Topics
|
2 Quizzes
- 🎯Trading and AFS Securities: 20 MCQs
- 🎯Trading and AFS Securities TF IA
📖Debt Securities Available For Sale

5 Topics
📖Debt Securities Held To Maturity

5 Topics
📖Equity Securities

5 Topics
|
2 Quizzes
- 🎯Equity Securities: 6 MCQs Part 1
- 🎯Equity Securities TF
📖Fair Value Option For Investments

3 Topics
📖Impairment Of Value Of Debt Investment CECL

5 Topics
|
1 Quiz
- 🎯Impairment and Fair Value Option TF IA
📖Statement Of Comprehensive Income & Reclassification Adjustment

6 Topics
|
1 Quiz
- 🎯Investment Reclassification: 1 MCQ
📖Financial Instruments Disclosures

1 Topic
|
1 Quiz
1. ✏️+🎥Disclosures for Investments +ppt🟢
- 🎯Financial Instruments Disclosures: 3 MCQs
FAR 2E2 EQUITY METHODS

📖Equity Method

4 Topics
|
2 Quizzes
- 🎯Equity Method TF
- 🎯Equity Method: 6 MCQs
🎯CT Marketable Securities and Investments: 11 AICPA Questions

1 Quiz
- 🎯Marketable Securities and Investments: 10 AICPA Questions
FAR 2F INTANGIBLE ASSETS

📖Intangible Assets

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

3 Topics
📖Goodwill & Goodwill Impairment

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

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

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

4 Topics
📖Franchisee Accounting

2 Topics
1. ✏️+🎥Franchisee Accounting +ppt🟢
2. 🎙️Franchisee Accounting
📖Cloud Computing Arrangement

1 Topic
1. ✏️+🎥Cloud Computing Arrangement CCA 🟢
🎯Comprehensive Test: Intangibles Assets and Software Cost

1 Quiz
- 🎯+🎥Intangibles Assets and Software Cost Research and Development: 8 AICPA Questions
FAR 2G PAYABLES & ACCRUED LIABILITIES

📖Current Liabilities

12 Topics
|
3 Quizzes
📖Short-Term Obligations Expected To Be Refinanced

3 Topics
|
2 Quizzes
- 🎯Short-Term Obligations Expected to Be Refinanced TF IA
- 🎯Short-Term Obligations Expected to Be Refinanced: 6 MCQs
📖Payroll Liabilities

9 Topics
📖Accounting for Self-Insurance

2 Topics
1. ✏️+🎥Accounting for Self-Insurance🟢
2. 🎙️Accounting for Self-Insurance
📖Asset Retirement Obligation

3 Topics
📖Exit Disposal

2 Topics
1. ✏️+🎥Exit Disposal🟢
2. 🎙️Exit Disposal
🎯Comprehensive Test: Payables and contingencies

1 Quiz
- 🎯Payables and Contingencies: 18 AICPA Questions
FAR 2H1 TIME VALUE OF MONEY

📖Time Value Of Money

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

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

4 Topics
📖Future Value Of Annuity

5 Topics
|
1 Quiz
- 🎯PV and FV of an Annuity: 20 MCQs Part 1
📖Present Value Of Bond Computation & Deferred Annuity

6 Topics
📖Debt Covenant

2 Topics
1. ✏️+🎥Debt covenant + ppt🟢
2. 🎙️Debt covenant
FAR 2H2 BONDS

📖Bonds

11 Topics
📖Issue Bond Between Interest Payments

7 Topics
📖Types Of Bonds

2 Topics
|
1 Quiz
1. ✏️+🎥Types of Bonds🟢
2. 🎙️Types of Bonds
- 🎯Types of Bonds: 8 MCQs
📖CPA Exam Questions: Bonds Payable

3 Topics
|
2 Quizzes
- 🎯Bonds: 34 MCQs Part 1
- 🎯Bonds TF
📖Fair Value Options For Liabilities

3 Topics
📖Notes Payable

4 Topics
|
2 Quizzes
- 🎯Notes Payable: 8 MCQs
- 🎯Notes Payable TF
F 2H3 DEBT RETIREMENT & RESTRUCTURING

📖Debt Retirement

4 Topics
|
1 Quiz
- 🎯Bond Retirement: 7 MCQs
📖Debt Restructuring

7 Topics
|
2 Quizzes
- 🎯Debt Restructuring: 6 MCQs Part 1
- 🎯Debt Restructuring & Extinguishment TF
🎯Test: Bonds and Other Non current Liabilities + AICPA Questions

1 Quiz
- 🎯Bonds and Other Non current Liabilities: 14 AICPA Questions
FAR 2I1 EQUITY

📖Issuing Common Stock

10 Topics
|
2 Quizzes
- 🎯Issuing Common Stock: 10 MCQs
- 🎯Issuing Common Stock TF
📖Preferred Stock

3 Topics
|
2 Quizzes
- 🎯Preferred Stock: 7 MCQs
- 🎯Preferred Stock TF
📖Treasury Stock

12 Topics
|
2 Quizzes
- 🎯Treasury Stock Accounting: 14 MCQs
- 🎯Treasury Stock Accounting TF
📖Book Value Per Share

4 Topics
📖Stock Subscriptions & Stock Rights

3 Topics
|
1 Quiz
- 🎯Stock Subscriptions & Stock Rights: 6 MCQs
📖Dividends

5 Topics
|
2 Quizzes
- 🎯Dividends: 24 MCQs Part 1
- 🎯Dividends TF
📖Property & Liquidating Dividends

4 Topics
📖Stock Dividend & Stock Split

6 Topics
📖Statement Of Stockholder's Equity

2 Topics
1. ✏️+🎥Example: Statement of Stockholders' Equity🟢
2. ✏️Stock Transactions and Stockholders' Equity🟢
🎯Test: Stockholders’ Equity and Ratio Analysis

2 Quizzes
- 🎯+🎥13 AICPA Questions: Ratio Analysis
- 🎯+🎥 13 AICPA Questions Stockholders' Equity
FAR 2I2 PARTNERSHIP

📖Partnership

10 Topics
|
1 Quiz
- 🎯Partnerships: 26 MCQs
FAR 3A ACCOUNTING CHANGES & ERROR CORRECTIONS

📖Accounting Changes

5 Topics
|
2 Quizzes
- 🎯Changes in Accounting Principles TF
- 🎯Changes in Accounting Principles: 17 MCQs
📖Changes In Estimates

3 Topics
|
1 Quiz
- 🎯Accounting for Changes in Estimates: 5 MCQs
📖Changes In Reporting Entity

2 Topics
|
2 Quizzes
1. ✏️+🎥Changes in Reporting Entity🟢
2. 🎙️Changes in Reporting Entity
- 🎯Changes in the Reporting Entity: 4 MCQs
- 🎯Changes in the Reporting Entity TF
📖Error Analysis

12 Topics
|
2 Quizzes
- 🎯Accounting for Correction of an Error TF
- 🎯Accounting for Correction of an Error: 9 MCQs
🎯Comprehensive Test: Changes in Accounting Principles + AIPCPA Questions

1 Topic
|
1 Quiz
1. 🎥Accounting Changes + Adjusting Entries -9 MCQS
  1. 🎯+🎥Accounting Changes + Adjusting Entries: 8 AICPA Questions
FAR 3B CONTINGENCIES & COMMITMENTS

📖Loss Contingency & Estimated Liability

6 Topics
📖Premium & Coupon Explained

6 Topics
📖Warranty Cost

7 Topics
|
2 Quizzes
- 🎯Contingencies and Warranty Liability: 23 MCQs (@maroun Can we break into 2 quizzes?) Contingencies and Warranty?
- 🎯Contingencies and Warranty Liability TF IA
FAR 3C REVENUE RECOGNITION

📖Revenue Recognition 5 Steps

17 Topics
|
2 Quizzes
- 🎯Revenue Recognition Principle – Revenue Recognition: 31 MCQs
- 🎯Revenue Recognition Principle – Revenue Recognition TF
📖Long-Term Construction Contract

13 Topics
|
2 Quizzes
- 🎯Revenue Recognition for LT Construction Contracts: 22 MCQs
- 🎯Revenue Recognition for LT Construction Contracts TF IA
📖Sales Returns & Allowances

4 Topics
📖Bill & Hold

3 Topics
📖Accounting For Sales On Consignment

1 Topic
1. ✏️+🎥Accounting for Sales on Consignment🟢
📖Warranty & Upfront Fees

4 Topics
📖Sales Reconciliation

2 Topics
1. ✏️+🎥Sales Reconciliation🟢
2. 🎙️Sales Reconciliation
📖Repurchase Agreement Options

3 Topics
📖Incremental Cost Of Obtaining A Contract & Cost To Fulfill A Contract

1 Topic
1. ✏️+🎥Incremental Cost of Obtaining a Contract and Cost to Fulfill a Contract🟢
📖Refund Liabilities & Rights Of Return

1 Topic
|
2 Quizzes
1. ✏️+🎥Refund Liabilities and Rights of Return🟢
- 🎯Revenue Recognition – Various Topics: 9 MCQs Part1
- 🎯Revenue Recognition - Various Topics TF
📖Contract Modification

3 Topics
🎯AICPA Questions: Revenue Recognition

1 Quiz
- 🎯Revenue Recognition: 7 AICPA Questions
FAR 3D ACCOUNTING FOR INCOME TAXES

📖Introduction To Deferred Taxes

3 Topics
📖Deferred Tax Liabilities

4 Topics
📖Deferred Tax Assets & Valuation Allowance

7 Topics
|
1 Quiz
- 🎯Deferred Income Taxes (DTA & DTL): 16 MCQs
📖Temporary & Permanent Differences

7 Topics
|
2 Quizzes
- 🎯Permanent Differences: 6 MCQs
- 🎯Permanent Differences TF
📖Uncertain Tax Position

3 Topics
|
1 Quiz
- 🎯Uncertain Tax Positions: 7 MCQs
📖CPA Exam Questions & MCQs

10 Topics
📖Net Operating Loss

5 Topics
📖Enacted Future Tax Rates

3 Topics
|
2 Quizzes
- 🎯Enacted Future Tax Rates TF
- 🎯Income Taxes Accounting: 20 MCQs
🎯Comprehensive Test: Income Taxes + AICPA Questions

1 Quiz
- 🎯Income Taxes: 9 AICPA Questions
FAR 3E FAIR VALUE MEASUREMENTS

📖Fair Value Measurements

8 Topics
|
1 Quiz
- 🎯Fair Value Accounting: 8 MCQs
🎯Comprehensive Test: Fair Value Accounting + AICPA Questions

1 Quiz
- 🎯+ 🎥Fair Value Accounting: 17 AICPA Questions
FAR 3F LESSEE ACCOUNTING

📖Intro To Leases

4 Topics
|
1 Quiz
- 🎯Lease vs Non-Lease components: 6 MCQs
📖Operating & Finance Lease

9 Topics
|
2 Quizzes
- 🎯Lessee Accounting: 27 MCQs
- 🎯Lessee Accounting TF
📖Leases- Financial Statement Presentation & Disclosures

4 Topics
🎯Test: Leases AICPA Questions

1 Quiz
- 🎯Lessee Accounting: 12 AICPA Questions
FAR 3G SUBSEQUENT EVENTS

📖Subsequent Events

2 Topics
|
1 Quiz
1. ✏️+🎥Post Balance Sheet Events Subsequent Events🟢
2. 🎙️Post Balance Sheet Events Subsequent Events
- 🎯Subsequent Events: 3 MCQs

8.Lục Hoàng Ý Hoa
Aadil
AADITYA CHAKRAVARTHY
Aakash Satish
Aamir Belif

FAR Surgent CORE Supplemental Course
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FAR Surgent CORE Supplemental Course

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