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FAR Becker 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
    đź“–Basic of Accounting
    3 Topics
    |
    2 Quizzes
  8. đź“–Adjusting Entries
    1 Topic
  9. đź“–Financial Statements
    4 Topics
  10. đź“–Reversing entries
    3 Topics
    |
    2 Quizzes
  11. đź“–Statement of Retained Earnings and Changes in Equity
    6 Topics
    |
    1 Quiz
  12. F1-M1 INCOME STATEMENT
    đź“–Uses and Limitations Of The Income Statement
    2 Topics
    |
    1 Quiz
  13. đź“–Income Statement Content, Format and Elements
    5 Topics
    |
    1 Quiz
  14. đź“–Unusual Gains/Losses and Noncontrolling Interest
    4 Topics
  15. đź“–Discontinued Operations
    7 Topics
    |
    2 Quizzes
  16. đź“–Foreign Currency Transactions
    3 Topics
    |
    1 Quiz
  17. F1-M1 BALANCE SHEET
    đź“–Balance Sheet Overview
    15 Topics
    |
    1 Quiz
  18. F1-M1 COMPREHENSIVE INCOME
    đź“–Comprehensive Income
    5 Topics
    |
    2 Quizzes
  19. F1-M1 AICPA Questions
    🎯AICPA Questions: Foreign Currency
    1 Quiz
  20. 🎯AICPA Questions: Comprehensive Income
    1 Quiz
  21. 🎯AICPA Questions: Discontinued Operations
    1 Quiz
  22. 🚨🚨HOW TO SOLVE SIMULATIONS (TUTORIAL + VIDEO EXAMPLES)
    AICPA Video Solutions for 2024 and 2025 MCQs and Simulations
    19 Topics
    |
    2 Quizzes
  23. F1-M2 PUBLIC COMPANY REPORTING
    đź“–Public Company Reporting
    4 Topics
    |
    1 Quiz
  24. F1-M2 EPS
    đź“–Basic EPS
    8 Topics
    |
    1 Quiz
  25. đź“–Diluted EPS
    11 Topics
    |
    1 Quiz
  26. 🎯AICPA Questions: Earnings Per Share and Public Company Reporting Topics
    2 Quizzes
  27. F1-M3 & M4 Stockholders' Equity
    đź“–Issuing Common Stock
    10 Topics
    |
    2 Quizzes
  28. đź“–Preferred Stock
    6 Topics
    |
    2 Quizzes
  29. đź“–Retained Earnings
    2 Topics
  30. đź“–Treasury Stock
    12 Topics
    |
    2 Quizzes
  31. đź“–Book Value Per Share
    4 Topics
  32. đź“–Stock Subscriptions & Stock Rights
    3 Topics
    |
    1 Quiz
  33. đź“–Dividends
    4 Topics
  34. đź“–Property & Liquidating Dividend
    6 Topics
  35. đź“–Stock Dividend & Stock Split
    7 Topics
    |
    2 Quizzes
  36. đź“–Statement Of Stockholder's Equity
    2 Topics
  37. 🎯AICPA Questions: Stockholders’ Equity
    1 Quiz
  38. F2-M1 REVENUE RECOGNITION
    đź“–Revenue Recognition 5 Steps
    16 Topics
    |
    2 Quizzes
  39. đź“–Long-Term Construction Contract
    13 Topics
    |
    2 Quizzes
  40. đź“–Sales Returns & Allowances
    4 Topics
  41. đź“–Bill & Hold
    3 Topics
  42. đź“–Accounting For Sales On Consignment
    1 Topic
  43. đź“–Warranty & Upfront Fees
    4 Topics
  44. đź“–Sales Reconciliation
    2 Topics
  45. đź“–Repurchase Agreement Options
    3 Topics
  46. đź“–Incremental Cost Of Obtaining A Contract & Cost To fulfill A Contract
    1 Topic
  47. đź“–Refund Liabilities & Rights of Return
    1 Topic
  48. đź“–Contract Modification
    3 Topics
    |
    2 Quizzes
  49. 🎯AICPA Questions: Revenue Recognition
    1 Quiz
  50. F2-M2 ACCOUNTING CHANGES AND ERROR CORRECTIONS
    đź“–Changes in Accounting Principles
    5 Topics
    |
    2 Quizzes
  51. đź“–Changes In Estimates
    3 Topics
    |
    1 Quiz
  52. đź“–Changes In Reporting Entity
    2 Topics
    |
    2 Quizzes
  53. đź“–Error Analysis
    12 Topics
    |
    2 Quizzes
  54. F2-M3 ADJUSTING ENTRIES
    đź“–Adjusting Entries
    8 Topics
    |
    2 Quizzes
  55. 🎯AICPA Questions: Adjusting entries
    1 Quiz
  56. F2-M4 NOTES TO FINANCIAL STATEMENTS
    đź“–Notes To Financial Statements
    2 Topics
  57. F2-M5 SUBSEQUENT EVENTS
    đź“–Subsequent Events
    2 Topics
    |
    1 Quiz
  58. F2-M6 FAIR VALUE MEASUREMENTS
    đź“–Fair Value Measurements
    8 Topics
    |
    1 Quiz
  59. 🎯AICPA Questions: Fair Value Accounting
    1 Quiz
  60. F2-M7 SPECIAL PURPOSE FRAMEWORK
    đź“–Special Purpose Framework
    2 Topics
  61. đź“–Converting from Cash to Accrual
    11 Topics
    |
    1 Quiz
  62. 🎯AICPA Questions: Cash to Accrual
    1 Quiz
  63. F2-M8 RATIO AND VARIANCE ANALYSIS
    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. 🎯AICPA Questions: Ratio Analysis
    1 Quiz
  68. F3-M1 CASH & CASH EQUIVALENTS
    đź“–Cash & Cash Equivalents
    11 Topics
    |
    2 Quizzes
  69. F3-M2 TRADES & NOTES RECEIVABLE
    đź“–Account Or Trade Receivable
    12 Topics
    |
    2 Quizzes
  70. đź“–Notes Receivable
    7 Topics
  71. đź“–Pledging & Factoring Receivable
    6 Topics
    |
    2 Quizzes
  72. 🎯Comprehensive Test: Cash and Receivables + AICPA Questions
    2 Quizzes
  73. F3-M3 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
    2 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 Method
    4 Topics
    |
    2 Quizzes
  86. 🎯Test: Inventory + AICPA Questions
    1 Quiz
  87. F3-M4 Property Plant and Equipment
    đź“–Cost Basis
    8 Topics
    |
    2 Quizzes
  88. đź“–Interest Capitalization
    7 Topics
    |
    2 Quizzes
  89. F3-M5 DEPRECIATION AND IMPAIRMENT
    đź“–Depreciation
    18 Topics
    |
    2 Quizzes
  90. đź“–Depletion Expense
    5 Topics
    |
    2 Quizzes
  91. đź“–Impairment Losses
    8 Topics
    |
    2 Quizzes
  92. đź“–Disposition Of Property Plant And Equipment
    5 Topics
    |
    1 Quiz
  93. 🎯Test: Fixed Assets Including Interest Capitalization and Impairment + AICPA Questions
    1 Quiz
  94. F3-M6 Intangible Assets with Finite Lives
    đź“–Intro To Intangible Assets
    6 Topics
    |
    2 Quizzes
  95. đź“–Impairment Of Intangibles
    3 Topics
  96. đź“–Goodwill & Goodwill Impairment
    7 Topics
    |
    2 Quizzes
  97. đź“–Accounting For Computer Software Cost
    1 Topic
    |
    1 Quiz
  98. đź“–Research & Development Cost
    6 Topics
    |
    1 Quiz
  99. đź“–Start-Up & Initial Operating Losses
    4 Topics
  100. đź“–Franchisee Accounting
    2 Topics
  101. đź“–Cloud Computing Arrangement
    1 Topic
  102. 🎯Test: Intangibles Assets
    1 Quiz
  103. F4-M1 PAYABLE AND ACCRUED LIABILITIES
    đź“–Current Liabilities
    12 Topics
    |
    3 Quizzes
  104. đź“–Short-Term Obligations Expected To Be Refinanced
    3 Topics
    |
    2 Quizzes
  105. đź“–Payroll Liabilities
    5 Topics
  106. đź“–Asset Retirement Obligation
    3 Topics
  107. đź“–Exit Disposal
    2 Topics
  108. F4-M2 CONTINGENCIES AND COMMITMENTS
    đź“–Loss Contingency & Estimated Liability
    6 Topics
  109. đź“–Premium And Coupon Explained
    6 Topics
  110. đź“–Warranty Cost
    7 Topics
    |
    2 Quizzes
  111. 🎯Test: Payables and Contingencies
    1 Quiz
  112. F4-M3 TIME VALUE OF MONEY
    đź“–Intro To Time Value Of Money
    3 Topics
    |
    1 Quiz
  113. đź“–Present Value Of Single Amount
    4 Topics
    |
    2 Quizzes
  114. đź“–Present Value Of Annuity
    4 Topics
  115. đź“–Future Value Of Annuity
    5 Topics
    |
    1 Quiz
  116. đź“–Present Value Of Bond Computation & Deferred Annuity
    6 Topics
  117. đź“–Debt Covenant
    2 Topics
  118. F4-M4 & M5 Bonds
    đź“–Bonds
    11 Topics
  119. đź“–Issue Bond Between Interest Payments
    7 Topics
  120. đź“–Types Of Bonds
    2 Topics
    |
    1 Quiz
  121. đź“–CPA Exam Questions: Bonds Payable
    3 Topics
    |
    2 Quizzes
  122. đź“–Fair Value Options For Liabilities
    3 Topics
  123. đź“–Notes Payable
    4 Topics
    |
    2 Quizzes
  124. F4-M6 DEBT RETIREMENT & RESTRUCTURING
    đź“–Debt Retirement
    4 Topics
    |
    1 Quiz
  125. đź“–Debt Restructuring
    7 Topics
    |
    2 Quizzes
  126. 🎯Test: Bonds and Other Non current Liabilities + AICPA Questions
    1 Quiz
  127. F4-M7 LEASES
    đź“–Intro To Leases
    4 Topics
    |
    1 Quiz
  128. đź“–Operating And Finance Lease
    13 Topics
    |
    2 Quizzes
  129. đź“–Leases- Financial Statements Presentation And Disclosures
    4 Topics
  130. 🎯Test: Leases AICPA Questions
    1 Quiz
  131. F5-M1 FINANCIAL INSTRUMENTS
    đź“–Introduction To Investments
    3 Topics
  132. đź“–Debt Securities Trading Securities
    3 Topics
    |
    2 Quizzes
  133. đź“–Debt Securities Available For Sale
    5 Topics
  134. đź“–Debt Securities Held To Maturities
    5 Topics
  135. đź“–Equity Securities
    5 Topics
    |
    2 Quizzes
  136. đź“–Fair Value Option For Investments
    3 Topics
  137. đź“–Impairment Of Value Of Debt Investment CECL
    5 Topics
    |
    1 Quiz
  138. đź“–Statement Of Comprehensive Income And Reclassification Adjustment
    6 Topics
    |
    1 Quiz
  139. đź“–Financial Instruments Disclosures
    1 Topic
    |
    1 Quiz
  140. F5-M2 EQUITY METHOD
    đź“–Equity Method
    4 Topics
    |
    2 Quizzes
  141. 🎯CT Financial Instruments: 11 AICPA Questions
    1 Quiz
  142. F5-M3 CONSOLIDATED FINANCIAL STATEMENTS
    đź“–Introduction to Consolidation
    4 Topics
  143. đź“–Elimination Entries Of The Investment In Subsidiary
    3 Topics
  144. đź“–Balance Sheet Eliminating Entries
    2 Topics
    |
    1 Quiz
  145. đź“–Elimination Of Non Depreciable Assets
    2 Topics
    |
    1 Quiz
  146. đź“–Inventory Eliminating Entries
    2 Topics
    |
    1 Quiz
  147. đź“–Elimination Of Depreciable Assets
    2 Topics
    |
    1 Quiz
  148. đź“–Elimination Of Bonds Payable
    2 Topics
    |
    1 Quiz
  149. đź“–Consolidated Financial Statements
    5 Topics
    |
    1 Quiz
  150. đź“–Pushdown Accounting
    1 Topic
    |
    2 Quizzes
  151. 🎯Test: Business Combinations and Consolidations + AICPA Questions
    1 Quiz
  152. F5-M4 PARTNERSHIP
    đź“–Partnership
    10 Topics
    |
    1 Quiz
  153. đź“–Introduction To The Statement Of Cash Flows
    4 Topics
    |
    2 Quizzes
  154. F5-M5 STATEMENT OF CASH FLOWS
    đź“–Operating Section: Indirect Method
    4 Topics
    |
    2 Quizzes
  155. đź“–Direct Method Section: NOT Covered On The CPA Exam But Helpful For Converting Cash To Accrual & Vice Versa
    4 Topics
    |
    2 Quizzes
  156. đź“–How To Prepare The Operating Section Statement Of Cash Flows
    2 Topics
  157. đź“–Investing Section
    4 Topics
  158. đź“–Financing Section
    3 Topics
    |
    2 Quizzes
  159. đź“–Comprehensive Example
    1 Topic
  160. 🎯Test: Statement of Cash Flows + AICPA Questions
    1 Quiz
  161. F5-M6 & M7 INCOME TAXES
    đź“–Introduction To Deferred Taxes
    3 Topics
  162. đź“–Deferred Tax Liabilities
    4 Topics
  163. đź“–Deferred Tax Asset And Valuation Allowance
    7 Topics
    |
    1 Quiz
  164. đź“–Temporary And Permanent Differences
    7 Topics
    |
    2 Quizzes
  165. đź“–Uncertain Tax Position
    3 Topics
    |
    1 Quiz
  166. đź“–CPA Exam Questions & MCQs
    10 Topics
  167. đź“–Net Operating Loss
    5 Topics
  168. đź“–Enacted Future Tax Rates
    3 Topics
    |
    2 Quizzes
  169. 🎯Test: Income Taxes + AICPA Questions
    1 Quiz
  170. F6-M1, M2, M3 & M4 NOT-FOR-PROFIT FINANCIAL REPORTING
    đź“–Introduction To Not For Profit Accounting / Statement Of Financial Position
    2 Topics
  171. đź“–Statement Of Activities
    2 Topics
  172. đź“–Statement Of Cash Flows
    7 Topics
    |
    1 Quiz
  173. đź“–Contribution Revenue, Contribution Of Services And Donated Material
    6 Topics
  174. đź“–Example
    2 Topics
    |
    2 Quizzes
  175. đź“–Accounting For Health Care Providers
    4 Topics
    |
    1 Quiz
  176. 🎯Test: Not For Profit AICPA Questions
    1 Quiz
  177. F6-M5 & M6 Governmental Accounting Overview
    đź“–Introduction To Governmental Accounting
    6 Topics
    |
    4 Quizzes
  178. đź“–Fund Accounting
    5 Topics
  179. đź“–Governmental Funds
    3 Topics
  180. đź“–Proprietary Funds
    2 Topics
  181. đź“–Fiduciary Funds
    2 Topics
  182. đź“–Modified Accrual Accounting
    4 Topics
  183. 🎯Test: Government Accounting and Reporting + AICPA Questions
    1 Quiz
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