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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
    4 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
    6 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“–Cash 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
    10 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
    10 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“–Discounting Notes Receivable
    3 Topics
  72. đź“–Pledging & Factoring Receivable
    6 Topics
    |
    2 Quizzes
  73. 🎯Comprehensive Test: Cash and Receivables + AICPA Questions
    2 Quizzes
  74. F3-M3 INVENTORY
    đź“–Perpetual Versus Periodic
    6 Topics
    |
    2 Quizzes
  75. đź“–FOB Shipping & Destination
    3 Topics
  76. đź“–Period & Product Cost
    4 Topics
  77. đź“–Cost Flow Assumptions (FIFO, LIFO, Etc.)
    6 Topics
    |
    2 Quizzes
  78. đź“–Inventory Errors
    6 Topics
    |
    1 Quiz
  79. đź“–LIFO Reserve
    3 Topics
  80. đź“–LIFO Liquidation
    2 Topics
  81. đź“–Dollar Value LIFO
    6 Topics
    |
    2 Quizzes
  82. đź“–Lower Of Cost Or Net Realizable Value
    11 Topics
    |
    2 Quizzes
  83. đź“–Relative Sales Value Method Lump Sum Purchase
    2 Topics
    |
    1 Quiz
  84. đź“–Purchase Commitment
    3 Topics
    |
    1 Quiz
  85. đź“–Estimating Inventory Using Gross Profit
    5 Topics
    |
    2 Quizzes
  86. đź“–Retail Inventory Method
    4 Topics
    |
    2 Quizzes
  87. 🎯Test: Inventory + AICPA Questions
    1 Quiz
  88. F3-M4 Property Plant and Equipment
    đź“–Cost Basis
    8 Topics
    |
    2 Quizzes
  89. đź“–Interest Capitalization
    7 Topics
    |
    2 Quizzes
  90. F3-M5 DEPRECIATION AND IMPAIRMENT
    đź“–Depreciation
    18 Topics
    |
    2 Quizzes
  91. đź“–Depletion Expense
    5 Topics
    |
    2 Quizzes
  92. đź“–Impairment Losses
    8 Topics
    |
    2 Quizzes
  93. đź“–Disposition Of Property Plant And Equipment
    5 Topics
    |
    1 Quiz
  94. đź“–Asset Held For Sale
    3 Topics
  95. 🎯Test: Fixed Assets Including Interest Capitalization and Impairment + AICPA Questions
    1 Quiz
  96. F3-M6 Intangible Assets with Finite Lives
    đź“–Intro To Intangible Assets
    6 Topics
    |
    2 Quizzes
  97. đź“–Impairment Of Intangibles
    3 Topics
  98. đź“–Goodwill & Goodwill Impairment
    7 Topics
    |
    2 Quizzes
  99. đź“–Accounting For Computer Software Cost
    1 Topic
    |
    1 Quiz
  100. đź“–Research & Development Cost
    6 Topics
    |
    1 Quiz
  101. đź“–Start-Up & Initial Operating Losses
    4 Topics
  102. đź“–Franchisee Accounting
    2 Topics
  103. đź“–Cloud Computing Arrangement
    1 Topic
  104. 🎯Test: Intangibles Assets
    1 Quiz
  105. F4-M1 PAYABLE AND ACCRUED LIABILITIES
    đź“–Current Liabilities
    12 Topics
    |
    3 Quizzes
  106. đź“–Short-Term Obligations Expected To Be Refinanced
    3 Topics
    |
    2 Quizzes
  107. đź“–Payroll Liabilities
    9 Topics
  108. đź“–Accounting for Self-Insurance
    2 Topics
  109. đź“–Asset Retirement Obligation
    3 Topics
  110. đź“–Exit Disposal
    2 Topics
  111. F4-M2 CONTINGENCIES AND COMMITMENTS
    đź“–Loss Contingency & Estimated Liability
    6 Topics
  112. đź“–Premium And Coupon Explained
    6 Topics
  113. đź“–Warranty Cost
    7 Topics
    |
    2 Quizzes
  114. 🎯Test: Payables and Contingencies
    1 Quiz
  115. F4-M3 TIME VALUE OF MONEY
    đź“–Intro To Time Value Of Money
    3 Topics
    |
    1 Quiz
  116. đź“–Present Value Of Single Amount
    4 Topics
    |
    2 Quizzes
  117. đź“–Present Value Of Annuity
    4 Topics
  118. đź“–Future Value Of Annuity
    5 Topics
    |
    1 Quiz
  119. đź“–Present Value Of Bond Computation & Deferred Annuity
    6 Topics
  120. đź“–Debt Covenant
    2 Topics
  121. F4-M4 & M5 Bonds
    đź“–Bonds
    11 Topics
  122. đź“–Issue Bond Between Interest Payments
    7 Topics
  123. đź“–Types Of Bonds
    2 Topics
    |
    1 Quiz
  124. đź“–CPA Exam Questions: Bonds Payable
    3 Topics
    |
    2 Quizzes
  125. đź“–Fair Value Options For Liabilities
    3 Topics
  126. đź“–Notes Payable
    4 Topics
    |
    2 Quizzes
  127. F4-M6 DEBT RETIREMENT & RESTRUCTURING
    đź“–Debt Retirement
    4 Topics
    |
    1 Quiz
  128. đź“–Debt Restructuring
    7 Topics
    |
    2 Quizzes
  129. 🎯Test: Bonds and Other Non current Liabilities + AICPA Questions
    1 Quiz
  130. F4-M7 LEASES
    đź“–Intro To Leases
    4 Topics
    |
    1 Quiz
  131. đź“–Operating And Finance Lease
    13 Topics
    |
    2 Quizzes
  132. đź“–Leases- Financial Statements Presentation And Disclosures
    4 Topics
  133. 🎯Test: Leases AICPA Questions
    1 Quiz
  134. F5-M1 FINANCIAL INSTRUMENTS
    đź“–Introduction To Investments
    3 Topics
  135. đź“–Debt Securities Trading Securities
    3 Topics
    |
    2 Quizzes
  136. đź“–Debt Securities Available For Sale
    5 Topics
  137. đź“–Debt Securities Held To Maturities
    5 Topics
  138. đź“–Equity Securities
    5 Topics
    |
    2 Quizzes
  139. đź“–Fair Value Option For Investments
    3 Topics
  140. đź“–Impairment Of Value Of Debt Investment CECL
    5 Topics
    |
    1 Quiz
  141. đź“–Statement Of Comprehensive Income And Reclassification Adjustment
    6 Topics
    |
    1 Quiz
  142. đź“–Financial Instruments Disclosures
    1 Topic
    |
    1 Quiz
  143. F5-M2 EQUITY METHOD
    đź“–Equity Method
    4 Topics
    |
    2 Quizzes
  144. 🎯CT Financial Instruments: 11 AICPA Questions
    1 Quiz
  145. F5-M3 CONSOLIDATED FINANCIAL STATEMENTS
    đź“–Introduction to Consolidation
    4 Topics
  146. đź“–Elimination Entries Of The Investment In Subsidiary
    3 Topics
  147. đź“–Balance Sheet Eliminating Entries
    2 Topics
    |
    1 Quiz
  148. đź“–Elimination Of Non Depreciable Assets
    2 Topics
    |
    1 Quiz
  149. đź“–Inventory Eliminating Entries
    2 Topics
    |
    1 Quiz
  150. đź“–Elimination Of Depreciable Assets
    2 Topics
    |
    1 Quiz
  151. đź“–Elimination Of Bonds Payable
    2 Topics
    |
    1 Quiz
  152. đź“–Consolidated Financial Statements
    5 Topics
    |
    1 Quiz
  153. đź“–Pushdown Accounting
    1 Topic
    |
    2 Quizzes
  154. 🎯Test: Business Combinations and Consolidations + AICPA Questions
    1 Quiz
  155. F5-M4 PARTNERSHIP
    đź“–Partnership
    10 Topics
    |
    1 Quiz
  156. đź“–Introduction To The Statement Of Cash Flows
    4 Topics
    |
    2 Quizzes
  157. F5-M5 STATEMENT OF CASH FLOWS
    đź“–Operating Section: Indirect Method
    4 Topics
    |
    2 Quizzes
  158. đź“–Direct Method Section: NOT Covered On The CPA Exam But Helpful For Converting Cash To Accrual & Vice Versa
    4 Topics
    |
    2 Quizzes
  159. đź“–How To Prepare The Operating Section Statement Of Cash Flows
    2 Topics
  160. đź“–Investing Section
    4 Topics
  161. đź“–Financing Section
    3 Topics
    |
    2 Quizzes
  162. đź“–Comprehensive Example
    1 Topic
  163. 🎯Test: Statement of Cash Flows + AICPA Questions
    1 Quiz
  164. F5-M6 & M7 INCOME TAXES
    đź“–Introduction To Deferred Taxes
    3 Topics
  165. đź“–Deferred Tax Liabilities
    4 Topics
  166. đź“–Deferred Tax Asset And Valuation Allowance
    7 Topics
    |
    1 Quiz
  167. đź“–Temporary And Permanent Differences
    7 Topics
    |
    2 Quizzes
  168. đź“–Uncertain Tax Position
    3 Topics
    |
    1 Quiz
  169. đź“–CPA Exam Questions & MCQs
    10 Topics
  170. đź“–Net Operating Loss
    5 Topics
  171. đź“–Enacted Future Tax Rates
    3 Topics
    |
    2 Quizzes
  172. 🎯Test: Income Taxes + AICPA Questions
    1 Quiz
  173. F6-M1, M2, M3 & M4 NOT-FOR-PROFIT FINANCIAL REPORTING
    đź“–Introduction To Not For Profit Accounting / Statement Of Financial Position
    2 Topics
  174. đź“–Statement Of Activities
    2 Topics
  175. đź“–Statement Of Cash Flows
    7 Topics
    |
    1 Quiz
  176. đź“–Contribution Revenue, Contribution Of Services And Donated Material
    6 Topics
  177. đź“–Example
    2 Topics
    |
    2 Quizzes
  178. đź“–Accounting For Health Care Providers
    4 Topics
    |
    1 Quiz
  179. 🎯Test: Not For Profit AICPA Questions
    1 Quiz
  180. F6-M5 & M6 Governmental Accounting Overview
    đź“–Introduction To Governmental Accounting
    2 Topics
    |
    1 Quiz
  181. đź“–Objective Of Financial Reporting For State & Local Governments
    3 Topics
    |
    1 Quiz
  182. đź“–Governmental Accounting Standards Board (GASB)
    3 Topics
    |
    2 Quizzes
  183. đź“–Fund Accounting
    3 Topics
    |
    1 Quiz
  184. đź“–Elements of Governmental Financial Statements
    2 Topics
    |
    1 Quiz
  185. đź“–Governmental Funds
    3 Topics
    |
    1 Quiz
  186. đź“–Proprietary Funds
    2 Topics
    |
    1 Quiz
  187. đź“–Fiduciary Funds
    2 Topics
    |
    1 Quiz
  188. đź“–Modified Accrual Accounting
    3 Topics
    |
    1 Quiz
  189. đź“–Government-Wide Financial Statements
    2 Topics
    |
    2 Quizzes
  190. 🎯Test: Government Accounting and Reporting + AICPA Questions
    1 Quiz
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