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FAR Surgent CORE Supplemental Course

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  1. WELCOME. PLEASE START HERE!

    1. Welcome to Farhat Lectures
  2. 2. How to Use This Course & Resources
  3. 3. Choosing the Right CPA Discipline
  4. 4. CPA Exam Study Tips & Common Questions
  5. 🚀Introduce Yourself
    1 Topic
  6. 🚨🚨🚨2026 AICPA Released Questions
    1 Topic
  7. REVIEW/REFRESH BASIC ACCOUNTING MODULE
    🚀Start Strong: Master the Basics Before You Advance.
  8. đź“–Basics Of Accounting
    3 Topics
    |
    2 Quizzes
  9. đź“–Adjusting Entries
    8 Topics
    |
    2 Quizzes
  10. đź“–Financial Statements
    4 Topics
  11. đź“–Closing Entries
    4 Topics
    |
    2 Quizzes
  12. đź“–Reversing Entries
    3 Topics
    |
    2 Quizzes
  13. FAR 1A1 BALANCE SHEET
    đź“–Balance Sheet Overview
    15 Topics
    |
    1 Quiz
  14. FAR 1A2 INCOME STATEMENT
    đź“–Uses & Limitations Of The Income Statement
    2 Topics
  15. đź“–Income Statement - Content, Format & Elements
    5 Topics
    |
    2 Quizzes
  16. đź“–Unusual Gains/Losses & Noncontrolling Interest
    4 Topics
  17. đź“–Discontinued Operations
    5 Topics
    |
    2 Quizzes
  18. đź“–Foreign Currency Transactions
    3 Topics
    |
    1 Quiz
  19. 🎯Comprehensive Test: Discontinued Operations & Foreign Currency Transactions
    2 Quizzes
  20. 🚨🚨HOW TO SOLVE SIMULATIONS (Tutorial + Video Examples)
    AICPA Video Solutions for 2024 and 2025 MCQs and Simulations
    18 Topics
    |
    2 Quizzes
  21. FAR 1A3 STATEMENT OF COMPREHENSIVE INCOME
    đź“–Comprehensive Income
    5 Topics
    |
    2 Quizzes
  22. 🎯Comprehensive Test: Comprehensive Income + AICPA Questions
    1 Quiz
  23. FAR 1A4 Statement of Retained Earnings and Chaing in Equity
    đź“–Statement of Retained Earning and Changes in Equity
    5 Topics
    |
    1 Quiz
  24. FAR 1A5 STATEMENT OF CASH FLOWS
    đź“–Introduction To The Statement Of Cash Flows
    4 Topics
    |
    2 Quizzes
  25. đź“–Operating Section: Indirect Method
    4 Topics
    |
    2 Quizzes
  26. đź“–Direct Method Operating Section: NOT covered on the CPA exam but helpful for converting cash to accrual and vice versa
    4 Topics
    |
    2 Quizzes
  27. đź“–How To Prepare The Operating Section Statement Of Cash Flows
    2 Topics
  28. đź“–Investing Section
    4 Topics
  29. đź“–Financing Section
    3 Topics
    |
    2 Quizzes
  30. đź“–Comprehensive Example
    1 Topic
  31. 🎯Test: Statement of Cash Flows + AICPA Questions
    1 Quiz
  32. FAR 1A6 CONSOLIDATED FINANCIAL STATEMENTS
    đź“–Introduction To Consolidation
    4 Topics
  33. đź“–Elimination Entries Of The Investment In Subsidiary
    3 Topics
  34. đź“–Balance Sheet Eliminating Entries
    2 Topics
    |
    1 Quiz
  35. đź“–Elimination Of Non Depreciable Assets
    2 Topics
    |
    1 Quiz
  36. đź“–Inventory Eliminating Entries
    2 Topics
    |
    1 Quiz
  37. đź“–Elimination Of Depreciable Assets
    2 Topics
    |
    1 Quiz
  38. đź“–Elimination Of Bonds Payable
    2 Topics
    |
    1 Quiz
  39. đź“–Consolidated Financial Statements
    5 Topics
    |
    1 Quiz
  40. đź“–Pushdown Accounting
    1 Topic
    |
    2 Quizzes
  41. 🎯Test: Business Combinations and Consolidations + AICPA Questions
    1 Quiz
  42. FAR 1A7 NOTES TO FINANCIAL STATEMENTS
    đź“–Notes To Financial Statements
    2 Topics
  43. FAR 1B NOT-FOR-PROFIT FINANCIAL REPORTING
    đź“–Introduction To Not-For-Profit Accounting / Statement Of Financial Position
    2 Topics
  44. đź“–Statement Of Activities
    2 Topics
  45. đź“–Statement Of Cash Flows
    7 Topics
    |
    1 Quiz
  46. đź“–Contribution Revenue, Contribution Of Services & Donated Material
    6 Topics
  47. đź“–Example
    2 Topics
    |
    2 Quizzes
  48. đź“–Accounting For Health Care Providers
    2 Topics
    |
    1 Quiz
  49. 🎯Comprehensive Test: Not For Profit AICPA Questions
    1 Quiz
  50. FAR 1C STATE & LOCAL GOVERNMENT CONCEPTS
    đź“–Introduction To Governmental Accounting
    6 Topics
    |
    4 Quizzes
  51. đź“–Fund Accounting
    5 Topics
  52. đź“–Governmental Funds
    3 Topics
  53. đź“–Proprietary Funds
    2 Topics
  54. đź“–Fiduciary Funds
    2 Topics
  55. đź“–Modified Accrual Accounting
    4 Topics
  56. 🎯Test: Government Accounting and Reporting + AICPA Questions
    1 Quiz
  57. FAR 1D PUBLIC COMPANY REPORTING TOPICS
    đź“–Public Company Reporting
    4 Topics
    |
    1 Quiz
  58. đź“–Basic EPS
    8 Topics
    |
    1 Quiz
  59. đź“–Diluted EPS
    11 Topics
    |
    2 Quizzes
  60. 🎯Comprehensive Test: Public Company Reporting Topics
    2 Quizzes
  61. FAR 1E SPECIAL PURPOSE FRAMEWORK
    đź“–Special Purpose Framework
    13 Topics
    |
    1 Quiz
  62. 🎯AICPA Questions: Cash to Accrual
    1 Quiz
  63. FAR 1F FINANCIAL STATEMENT RATIOS & PERFORMANCE METRICS
    đź“–Financial Statement Analysis
    6 Topics
  64. đź“–Ratio Analysis
    11 Topics
    |
    1 Quiz
  65. đź“–Variance Analysis
    2 Topics
    |
    2 Quizzes
  66. đź“–Comprehensive Practice Financial Statement Analysis
    5 Topics
  67. FAR 2A CASH & CASH EQUIVALENTS
    đź“– Cash and cash equivalents
    4 Topics
    |
    2 Quizzes
  68. đź“–Bank Reconciliation
    6 Topics
    |
    2 Quizzes
  69. FAR 2B TRADE & NOTES RECEIVABLES
    đź“–Account Or Trade Receivable
    12 Topics
    |
    2 Quizzes
  70. đź“–Notes Receivable
    6 Topics
    |
    2 Quizzes
  71. đź“–Pledging & Factoring Receivable
    6 Topics
  72. 🎯Comprehensive Test: Cash and Receivables + AICPA Questions
    2 Quizzes
  73. FAR 2C INVENTORY
    đź“–Perpetual Versus Periodic
    6 Topics
    |
    2 Quizzes
  74. đź“–FOB Shipping & Destination
    3 Topics
  75. đź“–Period & Product Cost
    4 Topics
  76. đź“–Cost Flow Assumptions (FIFO, LIFO etc.)
    6 Topics
    |
    2 Quizzes
  77. đź“–Inventory Errors
    6 Topics
    |
    1 Quiz
  78. đź“–LIFO Reserve
    3 Topics
  79. đź“–LIFO Liquidation
    2 Topics
  80. đź“–Dollar Value LIFO
    6 Topics
    |
    2 Quizzes
  81. đź“–Lower Of Cost Or Net Realizable Value
    11 Topics
    |
    2 Quizzes
  82. đź“–Relative Sales Value Method Lump Sum Purchase
    3 Topics
    |
    1 Quiz
  83. đź“–Purchase Commitment
    3 Topics
    |
    1 Quiz
  84. đź“–Estimating Inventory Using Gross Profit
    5 Topics
    |
    2 Quizzes
  85. đź“–Retail Inventory Methods
    4 Topics
    |
    2 Quizzes
  86. 🎯Test: Inventory + AICPA Questions
    1 Quiz
  87. FAR 2D1 PROPERTY, PLANT & EQUIPMENT
    đź“–Cost Basis
    11 Topics
    |
    2 Quizzes
  88. đź“–Interest Capitalization
    7 Topics
    |
    2 Quizzes
  89. FAR 2D2 DEPRECIATION & IMPAIRMENT
    đź“–Depreciation
    18 Topics
    |
    2 Quizzes
  90. đź“–Depletion Expense
    3 Topics
    |
    2 Quizzes
  91. đź“–Disposition Of Property, Plant & Equipment
    5 Topics
    |
    1 Quiz
  92. đź“–Impairment Losses
    7 Topics
    |
    1 Quiz
  93. 🎯Test: Fixed Assets including Interest Capitalization and Impairment + AICPA Questions
    1 Quiz
  94. FAR 2E1 FINANCIAL INSTRUMENTS
    đź“–Introduction To Investments
    3 Topics
  95. đź“–Accounting For Debt Securities
    3 Topics
    |
    2 Quizzes
  96. đź“–Debt Securities Available For Sale
    5 Topics
  97. đź“–Debt Securities Held To Maturity
    5 Topics
  98. đź“–Equity Securities
    5 Topics
    |
    2 Quizzes
  99. đź“–Fair Value Option For Investments
    3 Topics
  100. đź“–Impairment Of Value Of Debt Investment CECL
    5 Topics
    |
    1 Quiz
  101. đź“–Statement Of Comprehensive Income & Reclassification Adjustment
    6 Topics
    |
    1 Quiz
  102. đź“–Financial Instruments Disclosures
    1 Topic
    |
    1 Quiz
  103. FAR 2E2 EQUITY METHODS
    đź“–Equity Method
    4 Topics
    |
    2 Quizzes
  104. 🎯CT Marketable Securities and Investments: 11 AICPA Questions
    1 Quiz
  105. FAR 2F INTANGIBLE ASSETS
    đź“–Intangible Assets
    6 Topics
    |
    2 Quizzes
  106. đź“–Impairment Of Intangibles
    3 Topics
  107. đź“–Goodwill & Goodwill Impairment
    7 Topics
    |
    2 Quizzes
  108. đź“–Accounting For Computer Software Cost
    1 Topic
    |
    1 Quiz
  109. đź“–Research & Development Cost
    6 Topics
    |
    1 Quiz
  110. đź“–Start-Up & Initial Operating Losses
    4 Topics
  111. đź“–Franchisee Accounting
    2 Topics
  112. đź“–Cloud Computing Arrangement
    1 Topic
  113. 🎯Comprehensive Test: Intangibles Assets and Software Cost
    1 Quiz
  114. FAR 2G PAYABLES & ACCRUED LIABILITIES
    đź“–Current Liabilities
    12 Topics
    |
    3 Quizzes
  115. đź“–Short-Term Obligations Expected To Be Refinanced
    3 Topics
    |
    2 Quizzes
  116. đź“–Payroll Liabilities
    5 Topics
  117. đź“–Asset Retirement Obligation
    3 Topics
  118. đź“–Exit Disposal
    2 Topics
  119. 🎯Comprehensive Test: Payables and contingencies
    1 Quiz
  120. FAR 2H1 TIME VALUE OF MONEY
    đź“–Time Value Of Money
    3 Topics
    |
    1 Quiz
  121. đź“–Present Value Of Single Amount
    4 Topics
    |
    2 Quizzes
  122. đź“–Present Value Of Annuity
    4 Topics
  123. đź“–Future Value Of Annuity
    5 Topics
    |
    1 Quiz
  124. đź“–Present Value Of Bond Computation & Deferred Annuity
    6 Topics
  125. đź“–Debt Covenant
    2 Topics
  126. FAR 2H2 BONDS
    đź“–Bonds
    11 Topics
  127. đź“–Issue Bond Between Interest Payments
    7 Topics
  128. đź“–Types Of Bonds
    2 Topics
    |
    1 Quiz
  129. đź“–CPA Exam Questions: Bonds Payable
    3 Topics
    |
    2 Quizzes
  130. đź“–Fair Value Options For Liabilities
    3 Topics
  131. đź“–Notes Payable
    4 Topics
    |
    2 Quizzes
  132. F 2H3 DEBT RETIREMENT & RESTRUCTURING
    đź“–Debt Retirement
    4 Topics
    |
    1 Quiz
  133. đź“–Debt Restructuring
    7 Topics
    |
    2 Quizzes
  134. 🎯Test: Bonds and Other Non current Liabilities + AICPA Questions
    1 Quiz
  135. FAR 2I1 EQUITY
    đź“–Issuing Common Stock
    10 Topics
    |
    2 Quizzes
  136. đź“–Preferred Stock
    3 Topics
    |
    2 Quizzes
  137. đź“–Treasury Stock
    12 Topics
    |
    2 Quizzes
  138. đź“–Book Value Per Share
    4 Topics
  139. đź“–Stock Subscriptions & Stock Rights
    3 Topics
    |
    1 Quiz
  140. đź“–Dividends
    5 Topics
    |
    2 Quizzes
  141. đź“–Property & Liquidating Dividends
    4 Topics
  142. đź“–Stock Dividend & Stock Split
    6 Topics
  143. đź“–Statement Of Stockholder's Equity
    2 Topics
  144. 🎯Test: Stockholders’ Equity and Ratio Analysis
    2 Quizzes
  145. FAR 2I2 PARTNERSHIP
    đź“–Partnership
    10 Topics
    |
    1 Quiz
  146. FAR 3A ACCOUNTING CHANGES & ERROR CORRECTIONS
    đź“–Accounting Changes
    5 Topics
    |
    2 Quizzes
  147. đź“–Changes In Estimates
    3 Topics
    |
    1 Quiz
  148. đź“–Changes In Reporting Entity
    2 Topics
    |
    2 Quizzes
  149. đź“–Error Analysis
    12 Topics
    |
    2 Quizzes
  150. 🎯Comprehensive Test: Changes in Accounting Principles + AIPCPA Questions
    1 Topic
    |
    1 Quiz
  151. FAR 3B CONTINGENCIES & COMMITMENTS
    đź“–Loss Contingency & Estimated Liability
    6 Topics
  152. đź“–Premium & Coupon Explained
    6 Topics
  153. đź“–Warranty Cost
    7 Topics
    |
    2 Quizzes
  154. FAR 3C REVENUE RECOGNITION
    đź“–Revenue Recognition 5 Steps
    17 Topics
    |
    2 Quizzes
  155. đź“–Long-Term Construction Contract
    13 Topics
    |
    2 Quizzes
  156. đź“–Sales Returns & Allowances
    4 Topics
  157. đź“–Bill & Hold
    3 Topics
  158. đź“–Accounting For Sales On Consignment
    1 Topic
  159. đź“–Warranty & Upfront Fees
    4 Topics
  160. đź“–Sales Reconciliation
    2 Topics
  161. đź“–Repurchase Agreement Options
    3 Topics
  162. đź“–Incremental Cost Of Obtaining A Contract & Cost To Fulfill A Contract
    1 Topic
  163. đź“–Refund Liabilities & Rights Of Return
    1 Topic
    |
    2 Quizzes
  164. đź“–Contract Modification
    3 Topics
  165. 🎯AICPA Questions: Revenue Recognition
    1 Quiz
  166. FAR 3D ACCOUNTING FOR INCOME TAXES
    đź“–Introduction To Deferred Taxes
    3 Topics
  167. đź“–Deferred Tax Liabilities
    4 Topics
  168. đź“–Deferred Tax Assets & Valuation Allowance
    7 Topics
    |
    1 Quiz
  169. đź“–Temporary & Permanent Differences
    7 Topics
    |
    2 Quizzes
  170. đź“–Uncertain Tax Position
    3 Topics
    |
    1 Quiz
  171. đź“–CPA Exam Questions & MCQs
    10 Topics
  172. đź“–Net Operating Loss
    5 Topics
  173. đź“–Enacted Future Tax Rates
    3 Topics
    |
    2 Quizzes
  174. 🎯Comprehensive Test: Income Taxes + AICPA Questions
    1 Quiz
  175. FAR 3E FAIR VALUE MEASUREMENTS
    đź“–Fair Value Measurements
    8 Topics
    |
    1 Quiz
  176. 🎯Comprehensive Test: Fair Value Accounting + AICPA Questions
    1 Quiz
  177. FAR 3F LESSEE ACCOUNTING
    đź“–Intro To Leases
    4 Topics
    |
    1 Quiz
  178. đź“–Operating & Finance Lease
    9 Topics
    |
    2 Quizzes
  179. đź“–Leases- Financial Statement Presentation & Disclosures
    4 Topics
  180. 🎯Test: Leases AICPA Questions
    1 Quiz
  181. FAR 3G SUBSEQUENT EVENTS
    đź“–Subsequent Events
    2 Topics
    |
    1 Quiz

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