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FAR Becker Supplemental Course
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Welcome. Please Start here!
1. Welcome to Farhat Lectures -
2. How to Use This Course & Resources
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3. Choosing the Right CPA Discipline
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4. CPA Exam Study Tips & Common Questions
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🚀Introduce Yourself1 Topic
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🚨🚨🚨2026 AICPA Released Questions1 Topic
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Review/refresh Basic Accounting Module📖Basic of Accounting3 Topics|2 Quizzes
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📖Adjusting Entries1 Topic
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📖Financial Statements4 Topics
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📖Reversing entries3 Topics|2 Quizzes
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📖Statement of Retained Earnings and Changes in Equity6 Topics|1 Quiz
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✏️+🎥Statement of Retained Earnings & Statement of Changes in Equity🟢
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🎙️Statement of Retained Earnings & Statement of Changes in Equity
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✏️+🎥Retained Earnings. CPA exam Question🟢
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✏️+🎥Retained Earnings Example solved by P. Farhat🟢
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✏️+ 🎥 Maple Ridge Statement of Retained Earnings🟢
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✏️Pinecrest Solutions Statement of Stockholder's Equity🟢
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✏️+🎥Statement of Retained Earnings & Statement of Changes in Equity🟢
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F1-M1 INCOME STATEMENT📖Uses and Limitations Of The Income Statement2 Topics|1 Quiz
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📖Income Statement Content, Format and Elements5 Topics|1 Quiz
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📖Unusual Gains/Losses and Noncontrolling Interest4 Topics
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📖Discontinued Operations7 Topics|2 Quizzes
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✏️+🎥Discontinued Operations🟢
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🎙️Discontinued Operations
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✏️+🎥Discontinued Operation: Impairment Loss🟢
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🎙️Discontinued Operation: Impairment Loss
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🎥+✏️🎯Discontinued Operations CPA Exam Question Solved by Farhat🟢
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🎥🎯+✏️CPA Exam Questions: Discontinued Operations🟢
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✏️Northstar Foods Inc. Discontinued Operations🟢
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✏️+🎥Discontinued Operations🟢
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📖Foreign Currency Transactions3 Topics|1 Quiz
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F1-M1 BALANCE SHEET📖Balance Sheet Overview15 Topics|1 Quiz
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🎥+✏️Balance Sheet Overview🟢
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🎙️Balance Sheet Overview
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🎥+✏️Balance Sheet: The Assets🟢
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🎙️Balance Sheet: The Assets
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🎥+✏️Balance Sheet: Liabilities and Equity🟢
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🎙️Balance Sheet: Liabilities and Equity
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🎥+✏️Balance Sheet from A to Z solved by P. Farhat 🟢
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🎥+✏️Supplemental Disclosures: Balance Sheet 🟢
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🎙️Supplemental Disclosures: Balance Sheet
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✏️Computing Owners Equity and Original Investment 🟢
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✏️ Matching Items to Their Preferred Classification on the Balance Sheet🟢
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✏️ Classified Balance Sheet 🚩MF
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✏️Preparation of a Corrected Balance Sheet🟢
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✏️Corrections of a Balance Sheet🟢
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✏️Current Assets Section of the Balance Sheet🟢
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🎥+✏️Balance Sheet Overview🟢
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F1-M1 COMPREHENSIVE INCOME📖Comprehensive Income5 Topics|2 Quizzes
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F1-M1 AICPA Questions🎯AICPA Questions: Foreign Currency1 Quiz
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🎯AICPA Questions: Comprehensive Income1 Quiz
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🎯AICPA Questions: Discontinued Operations1 Quiz
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🚨🚨HOW TO SOLVE SIMULATIONS (TUTORIAL + VIDEO EXAMPLES)AICPA Video Solutions for 2024 and 2025 MCQs and Simulations19 Topics|2 Quizzes
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🎥Understand the 4 Types of Simulations
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AICPA FAR 2024 MCQs Part 1
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AICPA FAR 2024 MCQs Part 2
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🎥FAR AICPA 2024: Simulations # 1 EPS
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🎥FAR AICPA 2024: Simulations # 2 General Ledger PPE
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🎥# 1 FAR Video Simulation
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🎥# 2 FAR Video Simulation
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🎥# 3 FAR Video Simulation
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🎥# 4 FAR Video Simulation
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AICPA 2025 FAR MCQS Video Solution
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AICPA 2025 Video Simulation # 1: Inventory Related
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AICPA 2025 Video Simulation # 2: Accounting for Long Term Contract
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✏️+🎥Previously released MCQs by AICPA | CPA Exam FAR Part 1🟢
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✏️+🎥Previously released MCQs by AICPA | CPA Exam FAR Part 2🟢
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✏️+🎥Previously Released MCQs by AICPA | CPA Exam FAR Part 3🟢
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✏️+🎥Previously Released MCQs by AICPA | CPA Exam FAR Part 4🟢
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✏️+🎥Previously Released MCQs by AICPA | CPA Exam FAR Part 5🟢
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✏️+🎥Previously Released MCQs by AICPA | CPA Exam FAR Part 6🟢
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✏️+🎥Practice CPA exam FAR Questions | Released by AICPA CPA Exam FAR🟢
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🎥Understand the 4 Types of Simulations
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F1-M2 PUBLIC COMPANY REPORTING📖Public Company Reporting4 Topics|1 Quiz
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F1-M2 EPS📖Basic EPS8 Topics|1 Quiz
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✏️+🎥Basic Earnings Per Share (EPS)🟢
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🎙️Basic Earnings Per Share (EPS)
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✏️+🎥CPA Exam Simulation: Basic EPS Earnings Per Share🟢
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✏️+🎥CPA Exam Simulation: Computing Average Number of Shares Outstanding🟢
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✏️Riverton Media Corporation: EPS Exercise🟢
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✏️Weighted-Average Common Shares🟢
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✏️ Weighted-Average Shares and Basic Earnings Per Share🟢
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✏️+🎥CPA Exam Simulation: EPS Earnings Per Share🟢
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✏️+🎥Basic Earnings Per Share (EPS)🟢
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📖Diluted EPS11 Topics|1 Quiz
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✏️+🎥Diluted EPS: If-converted Method for Convertible Securities🟢
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🎙️Diluted EPS: If-converted Method for Convertible Securities
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✏️+🎥Basic & Diluted EPS Exercises: Convertible Bonds🟢
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✏️+🎥 Diluted EPS: Treasury Method for Options & Warrants🟢
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🎙️Diluted EPS: Treasury Method for Options & Warrants
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✏️+🎥CPA Exam Questions: EPS Earnings Per Share🟢
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✏️+🎥How to Rank the EPS Effects from Convertible Securities🟢
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🎙️How to Rank the EPS Effects from Convertible Securities
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✏️+🎥CPA Exam Simulation Diluted EPS Earnings Per Share🟢
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✏️+🎥Comprehensive Example: Triple K Corp EPS🟢
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🎥Diluted EPS -16 MCQs
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✏️+🎥Diluted EPS: If-converted Method for Convertible Securities🟢
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🎯AICPA Questions: Earnings Per Share and Public Company Reporting Topics2 Quizzes
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F1-M3 & M4 Stockholders' Equity📖Issuing Common Stock10 Topics|2 Quizzes
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✏️+🎥Corporate Capital Structure🟢
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🎙️Corporate Capital Structure
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✏️+🎥Issuance of Stock🟢
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🎙️Issuance of Stock
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✏️+🎥Proportional and Incremental Method🟢
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🎙️Proportional and Incremental Method
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✏️+🎥Example: Issuing Stocks for Cash and Non-cash Consideration PPT🟢
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✏️Issuance of Common Stock Above Par🟢
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✏️Issuance of No-Par Common Stock🟢
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✏️Preparing the Stockholders Equity Section🟢
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✏️+🎥Corporate Capital Structure🟢
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📖Preferred Stock6 Topics|2 Quizzes
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📖Retained Earnings2 Topics
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📖Treasury Stock12 Topics|2 Quizzes
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✏️+🎥Treasury Stock: Cost Method🟢
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🎙️Treasury Stock: Cost Method
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✏️+🎥Retirement of Treasury Stock: Cost Method🟢
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🎙️Retirement of Treasury Stock: Cost Method
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✏️+🎥Treasury Stock: Par Value Method🟢
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🎙️Treasury Stock: Par Value Method
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✏️+🎥Example: Treasury Stock🟢
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✏️+🎥Example: Treasury Stock PPT🟢
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✏️+🎥 Stockholder's Equity Part I🟢
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✏️Treasury Stock Transactions, Cost Method🟢
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✏️Effect of Treasury Stock Transactions on Financials🟢
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✏️Treasury Stock Transactions🟢
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✏️+🎥Treasury Stock: Cost Method🟢
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📖Book Value Per Share4 Topics
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📖Stock Subscriptions & Stock Rights3 Topics|1 Quiz
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📖Dividends4 Topics
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📖Property & Liquidating Dividend6 Topics
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📖Stock Dividend & Stock Split7 Topics|2 Quizzes
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📖Statement Of Stockholder's Equity2 Topics
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🎯AICPA Questions: Stockholders’ Equity1 Quiz
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F2-M1 REVENUE RECOGNITION📖Revenue Recognition 5 Steps16 Topics|2 Quizzes
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✏️+🎥Revenue Recognition Principle - Contract🟢
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🎙️Revenue Recognition Principle – Contract
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✏️+🎥Revenue Recognition Principle - Performance Obligation🟢
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🎙️Revenue Recognition Principle – Performance Obligation
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✏️+🎥Revenue Recognition Principle - Determine Transaction Price🟢
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🎙️Revenue Recognition Principle – Determine Transaction Price
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✏️+🎥Revenue Recognition Principle - Allocate Transaction Price🟢
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🎙️Revenue Recognition Principle – Allocate Transaction Price
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✏️+🎥Revenue Recognition Principle - Revenue Recognition🟢
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🎙️Revenue Recognition Principle – Revenue Recognition
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✏️+🎥CPA Exam Simulation: Revenue Recognition🟢
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✏️Evaluate the Contract🟢
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✏️Performance Obligation🟢
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✏️Transaction Price🟢
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✏️Allocation Transaction Price🟢
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✏️Applying the Five-Step Revenue Recognition Model🟢
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✏️+🎥Revenue Recognition Principle - Contract🟢
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📖Long-Term Construction Contract14 Topics|2 Quizzes
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✏️+🎥Percentage of Completion Method🟢
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🎙️Percentage of Completion Method
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✏️+🎥Completed Contract method🟢
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🎙️Completed Contract method
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✏️+🎥Percentage of Completion Method Losses🟢
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🎙️Percentage of Completion Method Losses
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✏️+🎥CPA Exam Simulation: Percentage of Completion & Completed Contract Methods🟢
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✏️+🎥Example Percentage and CC Method🟢
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✏️Long-Term Construction Contract Journal Entries🟢
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✏️Reporting a Long-Term Construction Contract🟢
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✏️Percentage-of-Completion vs. Cost-Recovery: Sterling Construction Company🟢
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✏️Initial Franchise Fee with Deferred Payments and Training Services🟢
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✏️ Percentage-of-Completion Method 🟢
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✏️ Percentage-of-Completion vs. Completed-Contract Methods 🟢
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✏️+🎥Percentage of Completion Method🟢
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📖Sales Returns & Allowances4 Topics
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📖Bill & Hold3 Topics
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📖Accounting For Sales On Consignment1 Topic
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📖Warranty & Upfront Fees4 Topics
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📖Sales Reconciliation2 Topics
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📖Repurchase Agreement Options3 Topics
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📖Incremental Cost Of Obtaining A Contract & Cost To fulfill A Contract1 Topic
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📖Refund Liabilities & Rights of Return1 Topic|2 Quizzes
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📖Contract Modification3 Topics
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🎯AICPA Questions: Revenue Recognition1 Quiz
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F2-M2 ACCOUNTING CHANGES AND ERROR CORRECTIONS📖Accounting Changes5 Topics|2 Quizzes
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📖Changes In Estimates5 Topics|1 Quiz
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📖Changes In Reporting Entity2 Topics|2 Quizzes
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📖Error Analysis12 Topics|2 Quizzes
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✏️+🎥Error Analysis🟢
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🎙️Error Analysis
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✏️+🎥Accounting for Correction of an Error🟢
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🎙️Accounting for Correction of an Error
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✏️+🎥CPA Questions: Prior period Adjustment🟢
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✏️CH21 EX2 IA Classifying Accounting Changes and Error Corrections🟢
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✏️CH21 EX3 IA Correcting an Error: Castellane Corporation🟢
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✏️CH21 EX4 IA Correcting the Books: Wolverton Company🟢
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✏️Correction of an Error, Retained Earnings Statement #1 SM🟢
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✏️Change in Estimate, Depreciation #2 SM🟢
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✏️Accounting Changes, Financial Statement Presentation #3 SM🟢
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✏️Accounting for Accounting Changes and Errors #4 SM🟢
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✏️+🎥Error Analysis🟢
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F2-M3 ADJUSTING ENTRIES📖Adjusting Entries8 Topics|2 Quizzes
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✏️+🎥Adjusting Journal Entries🟢
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🎙️Adjusting Accounting Entries
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🎥+✏️ Example: Adjusting Entries 1 Solved by P. Farhat🟢
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🎥+ ✏️ Example: Adjusting Entries 2 Solved by P. Farhat🟢
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🎥+✏️Example: Adjusting Entries 3 Solved by P. Farhat🟢
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✏️Marlowe Property Rentals Adjusting Entries🟢
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✏️Solara Bay Lodge Adjusting Entries🟢
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✏️Month-End Adjustments🟢
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✏️+🎥Adjusting Journal Entries🟢
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🎯AICPA Questions: Adjusting entries1 Quiz
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F2-M4 NOTES TO FINANCIAL STATEMENTS📖Notes To Financial Statements2 Topics
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F2-M5 SUBSEQUENT EVENTS📖Subsequent Events2 Topics|1 Quiz
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F2-M6 FAIR VALUE MEASUREMENTS📖Fair Value Measurements8 Topics|1 Quiz
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🎯AICPA Questions: Fair Value Accounting1 Quiz
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F2-M7 SPECIAL PURPOSE FRAMEWORK📖Special Purpose Framework11 Topics|1 Quiz
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🎥+✏️Converting from Cash to Accrual 🟢
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🎙️Converting from Cash to Accrual
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✏️+🎥Cash to Accrual Solved by P. Farhat🟢
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✏️+🎥Cash to Accrual CPA Simulation🟢
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✏️+🎥Cash to Accrual and adjusting Entries CPA Exam Practice Questions🟢
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✏️Cash Basis to Accrual Basis Income Statements🟢
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✏️Cash Basis to Accrual Basis Conversion🟢
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✏️Cash Versus Accrual Accounting🟢
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✏️+🎥Cash to Accrual MCQs Solved by P. Farhat🟢
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✏️+🎥Cash Basis Accounting🟢
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🎙️Cash Basis Accounting
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🎥+✏️Converting from Cash to Accrual 🟢
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🎯AICPA Questions: Cash to Accrual1 Quiz
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F2-M8 RATIO AND VARIANCE ANALYSIS📖Financial Statement Analysis6 Topics
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📖Ratio Analysis11 Topics|1 Quiz
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📖Variance Analysis2 Topics|2 Quizzes
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📖Comprehensive Practice Financial Statement Analysis5 Topics
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🎯AICPA Questions: Ratio Analysis1 Quiz
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F3-M1 CASH & CASH EQUIVALENTS📖Cash & Cash Equivalents11 Topics|2 Quizzes
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🎥+✏️Cash and Cash Equivalents 🟢
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🎙️Cash and Cash Equivalents
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🎥+✏️Bank Reconciliation🟢
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🎙️Bank Reconciliation
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🎥+✏️Bank Reconciliation: Example🟢
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🎥+✏️Example for Bank Reconciliation🟢
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✏️Determining Cash Balance 🟢
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✏️Determining Cash Balance: Independent Situations🟢
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✏️ Blanchard Co. Bank Reconciliation Classification🟢
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✏️Castillo Industries Bank Reconciliation Classification🟢
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✏️Bank Reconciliation and Adjusting Entries🟢
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🎥+✏️Cash and Cash Equivalents 🟢
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F3-M2 TRADES & NOTES RECEIVABLE📖Account Or Trade Receivable12 Topics|2 Quizzes
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🎥+✏️Trade Receivable, Notes Receivable and non Trade Receivable 🟢
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🎙️Trade Receivable, Notes Receivable and non Trade Receivable
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✏️Determining Ending Accounts Receivable🟢
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🎥+✏️Direct Write off Method 🟢
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🎙️Direct Write Off Method
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🎥+✏️Allowance for Doubtful Accounts 🟢
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🎙️Allowance for Doubtful Accounts
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✏️Aging Method Bad Debt Adjusting Entry🟢
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✏️+🎥CPA Exam Questions: Bad Debt Expense🟢
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✏️Recording Sales, Gross and Net🟢
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✏️Sinclair Co. Recording Credit Losses🟢
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✏️Blackwood Co. Recording Credit Losses🟢
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🎥+✏️Trade Receivable, Notes Receivable and non Trade Receivable 🟢
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📖Notes Receivable7 Topics
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📖Pledging & Factoring Receivable6 Topics|2 Quizzes
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🎯Comprehensive Test: Cash and Receivables + AICPA Questions2 Quizzes
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F3-M3 INVENTORY📖Perpetual Versus Periodic6 Topics|2 Quizzes
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📖FOB Shipping & Destination3 Topics
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📖Period & Product Cost4 Topics
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📖Cost Flow Assumptions (FIFO, LIFO, Etc.)6 Topics|2 Quizzes
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🎥+✏️Cost Flow Assumptions - FIFO, LIFO and Weighted Average 🟢
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🎙️Cost Flow Assumptions - FIFO, LIFO and Weighted Average
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✏️+🎥Example: FIFO, LIFO, Average method: Periodic & Perpetual YT🟢
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✏️+🎥CPA Exam Practice Questions : Inventory FIFO LIFO
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✏️Periodic Inventory: FIFO, LIFO, and Weighted-Average🟢
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✏️Perpetual and Periodic Inventory Costing Methods🟢
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🎥+✏️Cost Flow Assumptions - FIFO, LIFO and Weighted Average 🟢
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📖Inventory Errors6 Topics|1 Quiz
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📖LIFO Reserve3 Topics
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📖LIFO Liquidation2 Topics
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📖Dollar Value LIFO6 Topics|2 Quizzes
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📖Lower Of Cost Or Net Realizable Value11 Topics|2 Quizzes
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🎥+✏️Lower of Cost or Net Realizable Value🟢
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🎙️Lower of Cost or Net Realizable Value
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✏️Lower of Cost or Net Realizable Value🟢
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✏️Lower of Cost or Net Realizable Value, Item-by-Item vs Total 🟢
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🎥+✏️Lower of Cost (LCM) 🟢
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🎙️Lower of Cost (LCM)
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✏️+🎥CPA Exam Simulation: Lower of Cost or Market LCM🟢
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✏️Lower-of-LIFO-Cost-or-Market 🟢
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✏️Recording Inventory Write-Downs, Two Methods🟢
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✏️ Lower-of-Cost-or-Market Rule 🟢
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✏️Direct method vs. loss method with an allowance account🟢
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🎥+✏️Lower of Cost or Net Realizable Value🟢
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📖Relative Sales Value Method Lump Sum Purchase2 Topics|1 Quiz
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📖Purchase Commitment3 Topics|1 Quiz
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📖Estimating Inventory Using Gross Profit5 Topics|2 Quizzes
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📖Retail Inventory Method4 Topics|2 Quizzes
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🎯Test: Inventory + AICPA Questions1 Quiz
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F3-M4 Property Plant and Equipment📖Cost Basis8 Topics|2 Quizzes
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🎥+✏️Property Plant and Equipment 🟢
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🎙️Property Plant and Equipment
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🎥+✏️Valuation of Property, Plant, and Equipment 🟢
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🎙️Valuation of Property, Plant, and Equipment
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✏️Acquisition Costs of Realty🟢
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✏️Purchase with a Zero-Interest-Bearing Note🟢
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✏️Entries for Equipment Acquisitions🟢
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✏️Lump-Sum Purchase of Plant Assets🟢
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🎥+✏️Property Plant and Equipment 🟢
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📖Interest Capitalization7 Topics|2 Quizzes
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🎥+✏️Interest Capitalization🟢
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🎙️Interest Capitalization
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✏️+🎥CPA Exam Questions & Simulations: Interest Capitalization🟢
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✏️+🎥Interest Capitalization Exercise🟢
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✏️Capitalization of Interest🟢
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✏️Weighted-Average Accumulated Expenditures
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✏️Weighted-average accumulated expenditures, avoidable interest, and interest capitalized🟢
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🎥+✏️Interest Capitalization🟢
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F3-M5 DEPRECIATION AND IMPAIRMENT📖Depreciation18 Topics|2 Quizzes
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✏️+🎥Depreciation Methods🟢
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🎙️Depreciation Methods
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✏️+🎥Partial Year Depreciation🟢
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🎙️Partial Year Depreciation
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✏️+🎥Example: Partial Year Depreciation🟢
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✏️+🎥Depreciation Revision of Estimates🟢
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🎙️Depreciation Revision of Estimates
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🎙️Group Depreciation
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✏️+🎥Group Depreciation🟢
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✏️+🎥MACRS IRS Vs GAAP Depreciation🟢
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🎙️MACRS IRS Vs GAAP Depreciation
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✏️Units-of-Production Depreciation🟢
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✏️Straight-Line Depreciation, Full Year and Partial Year🟢
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✏️Depreciation Computations, Straight-Line, SYD, and Double-Declining-Balance🟢
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✏️Depreciation Computations, SYD and DDB with Partial Periods🟢
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✏️Depreciation Computations, Five Methods🟢
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✏️ Voss Manufacturing: Comparing Depreciation Methods for a Partial-Year Acquisition🟢
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✏️ Prescott Corporation: Correcting an Error in Recording Repairs🟢
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✏️+🎥Depreciation Methods🟢
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📖Depletion Expense5 Topics|2 Quizzes
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📖Impairment Losses8 Topics|2 Quizzes
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📖Disposition Of Property Plant And Equipment5 Topics|1 Quiz
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🎯Test: Fixed Assets Including Interest Capitalization and Impairment + AICPA Questions1 Quiz
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F3-M6 Intangible Assets with Finite Lives📖Intro To Intangible Assets6 Topics|2 Quizzes
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📖Impairment Of Intangibles3 Topics
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📖Goodwill & Goodwill Impairment7 Topics|2 Quizzes
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📖Accounting For Computer Software Cost1 Topic|1 Quiz
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📖Research & Development Cost6 Topics|1 Quiz
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📖Start-Up & Initial Operating Losses4 Topics
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📖Franchise Accounting2 Topics
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📖Cloud Computing Arrangement1 Topic
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🎯Test: Intangibles Assets1 Quiz
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F4-M1 PAYABLE AND ACCRUED LIABILITIES📖Current Liabilities11 Topics|3 Quizzes
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✏️+🎥Current Liabilities: Accounts and Notes Payable🟢
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🎙️Current Liabilities: Accounts and Notes Payable
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✏️+🎥Accounts Payable Net and Gross Method🟢
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✏️+🎥Current Liabilities: Various Liabilities🟢
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✏️+🎥Current Portion of Long Term Debt🟢
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🎙️Current Portion of Long Term Debt
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✏️Periodic Inventory, Purchase Discounts, Gross Method🟢
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✏️Notes Payable, Accrued Interest🟢
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✏️Identify the Proper Reporting for Each Item🟢
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✏️Unearned Subscription Revenue🟢
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✏️Transactions and Year-End Adjustments🟢
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✏️+🎥Current Liabilities: Accounts and Notes Payable🟢
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📖Short-Term Obligations Expected To Be Refinanced3 Topics|2 Quizzes
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📖Payroll Liabilities5 Topics
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📖Asset Retirement Obligation3 Topics
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📖Exit Disposal2 Topics
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F4-M2 CONTINGENCIES AND COMMITMENTS📖Loss Contingency & Estimated Liability6 Topics
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📖Premium And Coupon Explained6 Topics
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📖Warranty Cost7 Topics|2 Quizzes
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✏️+🎥Warranty Costs🟢
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🎙️Warranty Costs
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✏️+🎥Exercise: Warranty Expense, Warranty Liability, Accrual🟢
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✏️+🎥Example: Warranty Liability and Reserve Liability Provision. Tesla.🟢
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✏️+🎥CPA Exam Simulation Warranty Expense Obligation🟢
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✏️Extended Warranty Contracts, Service-Type Warranty🟢
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✏️Expense Warranty Approach🟢
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✏️+🎥Warranty Costs🟢
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🎯Test: Payables and Contingencies1 Quiz
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F4-M3 TIME VALUE OF MONEY📖Intro To Time Value Of Money3 Topics|1 Quiz
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📖Present Value Of Single Amount4 Topics|2 Quizzes
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📖Present Value Of Annuity4 Topics
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📖Future Value Of Annuity5 Topics|1 Quiz
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📖Present Value Of Bond Computation & Deferred Annuity6 Topics
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📖Debt Covenant2 Topics
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F4-M4 & M5 Bonds📖Bonds11 Topics
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✏️+🎥Introduction to Bonds: Effective Methods🟢
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🎙️Introduction to Bonds: Effective Methods
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✏️+🎥Bonds: Straight Line Method🟢
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🎙️Bonds: Straight Line Method
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✏️+🎥Debt Issue Cost🟢
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✏️+🎥Example: Pricing Bond🟢
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✏️Bonds Issue at Par🟢
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✏️Bond Issued at Discount🟢
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✏️Computing the Issue Price of Bonds🟢
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✏️Bonds Issued at Face Value, Interest Payments and Accrual🟢
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✏️Calculating a bond premium and building the amortization schedule🟢
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✏️+🎥Introduction to Bonds: Effective Methods🟢
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📖Issue Bond Between Interest Payments7 Topics
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✏️+🎥Issue Bond between Interest Payments🟢
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🎙️Issue Bond between Interest Payments
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✏️Bond Issued Between Interest Payments🟢
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✏️Bonds Issued Between Interest Dates, Accrued Interest at Issuance🟢
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✏️Recording issuance at a discount plus accrued interest, and straight-line discount amortization🟢
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✏️Bonds Issued Between Interest Dates with a Discount🟢
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✏️Bonds Issued at a Premium Between Interest Dates, Effective Interest Method🟢
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✏️+🎥Issue Bond between Interest Payments🟢
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📖Types Of Bonds2 Topics|1 Quiz
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📖CPA Exam Questions: Bonds Payable3 Topics|2 Quizzes
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📖Fair Value Options For Liabilities3 Topics
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📖Notes Payable4 Topics|2 Quizzes
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F4-M6 DEBT RETIREMENT & RESTRUCTURING📖Debt Retirement4 Topics|1 Quiz
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📖Debt Restructuring7 Topics|2 Quizzes
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✏️+🎥Troubled Debt Restructuring: Modification of Terms🟢
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🎙️Troubled Debt Restructuring: Modification of Terms
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✏️+🎥Troubled Debt Restructuring: Settlement of Debt🟢
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🎙️Troubled Debt Restructuring: Settlement of Debt
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✏️Settlement of Debt Through Transfer of a Noncash Asset or Equity🟢
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✏️Term Modification Without Gain, Debtor Entries🟢
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✏️+🎥CPA Exam Question: Debt Restructuring🟢
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✏️+🎥Troubled Debt Restructuring: Modification of Terms🟢
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🎯Test: Bonds and Other Non current Liabilities + AICPA Questions1 Quiz
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F4-M7 LEASES📖Intro To Leases4 Topics|1 Quiz
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📖Operating And Finance Lease13 Topics|2 Quizzes
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✏️+🎥Lease Computation🟢
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🎙️Lease Computation
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✏️+🎥Lessee Accounting: Operating Lease vs Finance Lease🟢
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🎙️Lessee Accounting: Operating Lease vs Finance Lease
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✏️+🎥Accounting for Finance Lease, Lessee🟢
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🎙️Accounting for Finance Lease, Lessee
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✏️+🎥Accounting for Operating Lease, Lessee🟢
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✏️+🎥Finance Lease Example + PPT🟢
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✏️+🎥Initial Entry of Lease example🟢
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✏️Applying the Five Lease Classification Tests 🟢
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✏️Applying the Five Lease Classification Tests, Including a Renewal Option🟢
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✏️Right-of-Use Asset, Lease Liability, and Straight-Line Expense🟢
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✏️Right-of-Use Asset, Lease Liability, and Interest-Based Expense🟢
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✏️+🎥Lease Computation🟢
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📖Leases- Financial Statements Presentation And Disclosures4 Topics
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🎯Test: Leases AICPA Questions1 Quiz
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F5-M1 FINANCIAL INSTRUMENTS📖Introduction To Investments3 Topics
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📖Debt Securities Trading Securities3 Topics|2 Quizzes
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📖Debt Securities Available For Sale5 Topics
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📖Debt Securities Held To Maturities5 Topics
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📖Equity Securities5 Topics|2 Quizzes
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📖Fair Value Option For Investments3 Topics
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📖Impairment Of Value Of Debt Investment CECL5 Topics|1 Quiz
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📖Statement Of Comprehensive Income And Reclassification Adjustment6 Topics|1 Quiz
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✏️+🎥Statement of Comprehensive Income and Reclassification Adjustment🟢
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🎙️Statement of Comprehensive Income and Reclassification Adjustment
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✏️+🎥Investment Reclassification🟢
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🎙️Investment Reclassification
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✏️+🎥CPA Exam Simulation | Investment Available for Sale & Comprehensive Income🟢
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✏️+🎥CPA Simulation: Fair Value Adjustment and Reclassification
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✏️+🎥Statement of Comprehensive Income and Reclassification Adjustment🟢
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📖Financial Instruments Disclosures1 Topic|1 Quiz
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F5-M2 EQUITY METHOD📖Equity Method4 Topics|2 Quizzes
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🎯CT Financial Instruments: 11 AICPA Questions1 Quiz
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F5-M3 CONSOLIDATED FINANCIAL STATEMENTS📖Introduction to Consolidation4 Topics
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📖Elimination Entries Of The Investment In Subsidiary3 Topics
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📖Balance Sheet Eliminating Entries2 Topics|1 Quiz
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📖Elimination Of Non Depreciable Assets2 Topics|1 Quiz
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📖Inventory Eliminating Entries2 Topics|1 Quiz
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📖Elimination Of Depreciable Assets2 Topics|1 Quiz
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📖Elimination Of Bonds Payable2 Topics|1 Quiz
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📖Consolidated Financial Statements5 Topics|1 Quiz
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📖Pushdown Accounting1 Topic|2 Quizzes
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🎯Test: Business Combinations and Consolidations + AICPA Questions1 Quiz
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F5-M4 PARTNERSHIP📖Partnership10 Topics|1 Quiz
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✏️+🎥Accounting for Partnerships🟢
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🎙️Accounting for Partnerships
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🎥Allocation of Income/Loss | Partnership Accounting
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🎙️Allocation of Income/Loss | Partnership Accounting
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🎥Accounting for Admission of a New Partner
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🎙️Accounting for Admission of a New Partner
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✏️+🎥Accounting for Withdrawal of a Partner🟢
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🎙️Accounting for Withdrawal of a Partner
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🎥Example Goodwill and Bonus Method. Partnership Admission.
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✏️+🎥CPA Exam Questions: Partnership🟢
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✏️+🎥Accounting for Partnerships🟢
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📖Introduction To The Statement Of Cash Flows4 Topics|2 Quizzes
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F5-M5 STATEMENT OF CASH FLOWS📖Operating Section: Indirect Method4 Topics|2 Quizzes
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📖Direct Method Section: NOT Covered On The CPA Exam But Helpful For Converting Cash To Accrual & Vice Versa4 Topics|2 Quizzes
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📖How To Prepare The Operating Section Statement Of Cash Flows2 Topics
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📖Investing Section4 Topics
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📖Financing Section3 Topics|2 Quizzes
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📖Comprehensive Example1 Topic
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🎯Test: Statement of Cash Flows + AICPA Questions1 Quiz
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F5-M6 & M7 INCOME TAXES📖Introduction To Deferred Taxes3 Topics
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📖Deferred Tax Liabilities4 Topics
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📖Deferred Tax Asset And Valuation Allowance7 Topics|1 Quiz
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📖Temporary And Permanent Differences7 Topics|2 Quizzes
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📖Uncertain Tax Position3 Topics|1 Quiz
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📖CPA Exam Questions & MCQs10 Topics
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✏️+🎥CPA Exam Question: Deferred Tax Asset and Liability🟢
-
✏️+🎥CPA Exam Questions: Deferred Tax Assets & Liabilities Part 1🟢
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✏️+🎥CPA Simulation: Deferred Tax Assets and Liabilities Part 2 🟢
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✏️+🎥CPA Exam Questions: Deferred Income Taxes Part 3🟢
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✏️+🎥CPA Exam questions: Deferred Tax Assets and Liabilities part 4🟢
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✏️+🎥CPA Exam Questions: Deferred Taxes🟢
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✏️+🎥Deferred Income Taxes: Comprehensive Exercise🟢
-
✏️+🎥CPA Exam Simulation: Income Tax Expense🟢
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✏️Deferred Taxes from an Installment Sale and Tax-Exempt Interest🟢
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✏️ Deferred Taxes from Multiple Temporary Differences🟢
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✏️+🎥CPA Exam Question: Deferred Tax Asset and Liability🟢
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📖Net Operating Loss5 Topics
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📖Enacted Future Tax Rates3 Topics|2 Quizzes
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🎯Test: Income Taxes + AICPA Questions1 Quiz
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F6-M1, M2, M3 & M4 NOT-FOR-PROFIT FINANCIAL REPORTING📖Introduction To Not For Profit Accounting / Statement Of Financial Position2 Topics
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📖Statement Of Activities2 Topics
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📖Statement Of Cash Flows7 Topics|1 Quiz
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📖Contribution Revenue, Contribution Of Services And Donated Material6 Topics
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📖Example2 Topics|2 Quizzes
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📖Accounting For Health Care Providers4 Topics|1 Quiz
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🎯Test: Not For Profit AICPA Questions1 Quiz
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F6-M5 & M6 Governmental Accounting Overview📖Introduction To Governmental Accounting6 Topics|4 Quizzes
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✏️+🎥Introduction to Governmental Accounting🟢
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🎙️Introduction to Governmental Accounting
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✏️+🎥Objective of Financial Reporting for State and Local Governments🟢
-
🎙️Objective of Financial Reporting for State and Local Governments
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✏️+🎥Governmental Accounting Standards Board (GASB)🟢
-
🎙️Governmental Accounting Standards Board (GASB)
-
✏️+🎥Introduction to Governmental Accounting🟢
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📖Fund Accounting5 Topics
-
📖Governmental Funds3 Topics
-
📖Proprietary Funds2 Topics
-
📖Fiduciary Funds2 Topics
-
📖Modified Accrual Accounting4 Topics
-
🎯Test: Government Accounting and Reporting + AICPA Questions1 Quiz
Participants 2353
Lesson 112,
Topic 2
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🎙️Present Value and Future Value of a Single Amount
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