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FAR Surgent CORE Supplemental Course

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  1. WELCOME. PLEASE START HERE!

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