My Accounts
Back to Course

FAR Gleim Supplemental Course

0% Complete
0/0 Steps

  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. Gleim
  8. 📖Basics Of Accounting
    3 Topics
    |
    2 Quizzes
  9. 📖Adjusting Entries
    8 Topics
    |
    2 Quizzes
  10. 📖Financial Statements
    4 Topics
  11. 📖Closing Entries
    4 Topics
    |
    2 Quizzes
  12. 📖Reversing Entries
    3 Topics
    |
    2 Quizzes
  13. 1.1 BALANCE SHEET
    📖Balance Sheet Overview
    15 Topics
    |
    1 Quiz
  14. 1.2 INCOME STATEMENT
    📖Uses & Limitations Of The Income Statement
    2 Topics
  15. 📖Income Statement - Content, Format & Elements
    5 Topics
    |
    2 Quizzes
  16. 📖Unusual Gains/Losses & Noncontrolling Interest
    4 Topics
  17. 📖Discontinued Operations
    5 Topics
    |
    2 Quizzes
  18. 📖Earnings Per Share
    3 Topics
    |
    2 Quizzes
  19. 🎯Comprehensive Test: Discontinued Operations
    1 Quiz
  20. 🚨🚨HOW TO SOLVE SIMULATIONS (TUTORIAL + VIDEO EXAMPLES)
    ✅ FAR CPA Exam Simulation Tutorial + 2024 and 2025 AICPA Video Questions Gleim
    19 Topics
    |
    2 Quizzes
  21. 1.3 COMPREHENSIVE INCOME
    📖Comprehensive Income
    5 Topics
    |
    2 Quizzes
  22. 🎯AICPA Questions: Comprehensive Income
    1 Quiz
  23. 1.4 Statement of Changes in Equity
    📖Statement of Retained Earnings and Changes in Equity
    4 Topics
  24. 1.5 SPECIAL PURPOSE FRAMEWORK
    📖Special Purpose Framework
    12 Topics
    |
    1 Quiz
  25. 🎯AICPA Questions: Cash to Accrual
    1 Quiz
  26. 2.1 FOREIGN CURRENCY TRANSACTIONS
    📖Foreign Currency Transactions
    3 Topics
    |
    1 Quiz
  27. 🎯AICPA Questions: Foreign Currency Transactions
    1 Quiz
  28. 2.2 EARNINGS PER SHARE
    📖Basic EPS
    8 Topics
    |
    1 Quiz
  29. 📖Diluted EPS
    11 Topics
    |
    2 Quizzes
  30. 2.3 REVENUE RECOGNITION
    📖Revenue Recognition 5 Steps
    17 Topics
    |
    2 Quizzes
  31. 📖Long-term Construction Contract
    14 Topics
    |
    2 Quizzes
  32. 📖Sales Returns & Allowances
    4 Topics
  33. 📖Bill & Hold
    3 Topics
  34. 📖Accounting For Sales On Consignment
    1 Topic
  35. 📖Warranty & Upfront Fees
    4 Topics
  36. 📖Sales Reconciliation
    2 Topics
  37. 📖Repurchase Agreement Options
    3 Topics
  38. 📖Refund Liabilities & Rights Of Return
    1 Topic
  39. 📖Incremental Cost Of Obtaining A Contract & Cost To Fulfill A Contract
    1 Topic
    |
    2 Quizzes
  40. 📖Contract Modification
    3 Topics
  41. 🎯AICPA Questions: Revenue Recognition
    1 Quiz
  42. 🎯AICPA Questions: Earnings Per Share
    1 Quiz
  43. 3.1 PUBLIC COMPANY REPORTING
    📖Public Company Reporting
    4 Topics
    |
    1 Quiz
  44. 3.2 Interim Reporting
    📖Interim Reporting
    3 Topics
    |
    2 Quizzes
  45. 3.3 ACCOUNTING CHANGES & ERROR CORRECTIONS
    📖Accounting Changes
    5 Topics
    |
    2 Quizzes
  46. 📖Changes In Estimates
    5 Topics
    |
    1 Quiz
  47. 📖Changes In Reporting Entity
    2 Topics
    |
    2 Quizzes
  48. 📖Error Analysis
    12 Topics
    |
    2 Quizzes
  49. 🎯Comprehensive Test: Changes in Accounting Principles
    1 Quiz
  50. 3.4 SUBSEQUENT EVENTS
    📖Subsequent Events
    2 Topics
    |
    1 Quiz
  51. 3.5 NOTES TO FINANCIAL STATEMENTS
    📖Notes To Financial Statements
    2 Topics
  52. 3.6 FAIR VALUE MEASUREMENTS
    📖Fair Value Measurements
    8 Topics
    |
    1 Quiz
  53. 🎯Comprehensive Test: Fair value accounting and SEC Reporting Requirements
    2 Quizzes
  54. 4.1 CASH & CASH EQUIVALENTS
    📖Cash & Cash Equivalents
    4 Topics
    |
    2 Quizzes
  55. 📖Bank Reconciliation
    6 Topics
    |
    2 Quizzes
  56. 4.2 FINANCIAL INSTRUMENTS
    📖Introduction To Investments
    3 Topics
  57. 📖Debt Securities Available For Sale
    5 Topics
  58. 📖Debt Securities Held To Maturities
    5 Topics
  59. 📖Accounting For Debt Securities
    3 Topics
    |
    2 Quizzes
  60. 📖Equity Securities
    5 Topics
    |
    2 Quizzes
  61. 📖Fair Value Option For Investments
    3 Topics
  62. 📖Impairment Of Value Of Debt Investment CECL
    5 Topics
    |
    1 Quiz
  63. 📖Statement Of Comprehensive Income & Reclassification Adjustment
    6 Topics
    |
    1 Quiz
  64. 📖Financial Instruments Disclosures
    1 Topic
    |
    1 Quiz
  65. 4.3 EQUITY METHOD
    📖Equity Method
    6 Topics
    |
    3 Quizzes
  66. 🎯Test: Marketable Securities and Investments + AICPA Questions
    1 Quiz
  67. 5.1 TRADE & NOTES RECEIVABLES
    📖Account Or Trade Receivable
    12 Topics
    |
    2 Quizzes
  68. 📖Notes Receivable
    6 Topics
    |
    2 Quizzes
  69. 📖Pledging & Factoring Receivable
    6 Topics
  70. 🎯Comprehensive Test: Cash and Receivables + AICPA Questions
    2 Quizzes
  71. 6. INVENTORY
    📖Perpetual Versus Periodic
    6 Topics
    |
    2 Quizzes
  72. 📖FOB Shipping & Destination
    3 Topics
  73. 📖Period & Product Cost
    4 Topics
  74. 📖Cost Flow Assumptions (FIFO, LIFO, etc.)
    5 Topics
    |
    2 Quizzes
  75. 📖Inventory Errors
    5 Topics
    |
    1 Quiz
  76. 📖LIFO Reserve
    3 Topics
  77. 📖LIFO Liquidation
    2 Topics
  78. 📖Dollar Value LIFO
    6 Topics
    |
    2 Quizzes
  79. 📖Lower Of Cost or Net Realizable Value
    10 Topics
    |
    2 Quizzes
  80. 📖Relative Sales Value Method Lump Sum Purchase
    3 Topics
    |
    1 Quiz
  81. 📖Purchase Commitment
    3 Topics
    |
    1 Quiz
  82. 📖Estimating Inventory Using Gross Profit
    5 Topics
    |
    2 Quizzes
  83. 📖Retail Inventory Methods
    4 Topics
    |
    2 Quizzes
  84. 🎯Test: Inventory + AICPA Questions
    1 Quiz
  85. 7.1 PROPERTY, PLANT & EQUIPMENT
    📖Cost Basis
    10 Topics
    |
    2 Quizzes
  86. 📖Interest Capitalization
    7 Topics
    |
    2 Quizzes
  87. 7.2 DEPRECIATION & IMPAIRMENT
    📖Depreciation
    18 Topics
    |
    2 Quizzes
  88. 📖Depletion Expense
    5 Topics
    |
    2 Quizzes
  89. 📖Disposition Of Property Plant & Equipment
    5 Topics
    |
    1 Quiz
  90. 📖Impairment Losses
    6 Topics
    |
    1 Quiz
  91. 🎯Test: Fixed Assets including Interest Capitalization and Impairment + AICPA Questions
    1 Quiz
  92. 8. FINITE-LIVED INTANGIBLE ASSETS & OTHER ISSUES
    📖Intro To Intangible Assets
    6 Topics
    |
    2 Quizzes
  93. 📖Impairment Of Intangibles
    3 Topics
  94. 📖Goodwill & Goodwill Impairment
    7 Topics
    |
    2 Quizzes
  95. 📖Accounting For Computer Software Cost
    1 Topic
    |
    1 Quiz
  96. 📖Research & Development Cost
    6 Topics
    |
    1 Quiz
  97. 📖Start-Up & Initial Operating Losses
    4 Topics
  98. 📖Franchise Accounting
    2 Topics
  99. 📖Cloud Computing Arrangement
    1 Topic
  100. 🎯Test: Intangibles Assets and Software Cost
    1 Quiz
  101. 9.1 PAYABLE & ACCRUED LIABILITIES
    📖Current Liabilities
    11 Topics
    |
    3 Quizzes
  102. 📖Short-Term Obligations Expected To Be Refinanced
    3 Topics
    |
    2 Quizzes
  103. 📖Payroll Liabilities
    5 Topics
  104. 📖Asset Retirement Obligation
    3 Topics
  105. 📖Exit Disposal
    2 Topics
  106. 9.2 INCOME TAXES
    📖Introduction To Deferred Taxes
    3 Topics
  107. 📖Deferred Tax Liabilities
    4 Topics
  108. 📖Deferred Tax Asset & Valuation Allowance
    7 Topics
    |
    1 Quiz
  109. 📖Temporary & Permanent Differences
    7 Topics
    |
    2 Quizzes
  110. 📖Uncertain Tax Position
    3 Topics
    |
    1 Quiz
  111. 📖CPA Exam Questions & MCQs
    10 Topics
  112. 📖Net Operating Loss
    5 Topics
  113. 📖Enacted Future Tax Rates
    3 Topics
    |
    2 Quizzes
  114. 🎯Test: Income Taxes + AICPA Questions
    1 Quiz
  115. 10.1 TIME VALUE OF MONEY
    📖Intro To Time Value Of Money
    3 Topics
    |
    1 Quiz
  116. 📖Present Value Of Single Amount
    4 Topics
    |
    2 Quizzes
  117. 📖Present Value Of Annuity
    4 Topics
  118. 📖Future Value Of Annuity
    5 Topics
    |
    1 Quiz
  119. 📖Present Value Of Bond Computation & Deferred Annuity
    6 Topics
    1. 🎥 +✏️Present Value Bond Calculation (Issuance Price) 🟢
    2. 🎙️Present Value Bond Calculation (Issuance Price)
    3. 🎥+✏️Deferred Annuity 🟢
    4. 🎙️Deferred Annuity
    5. ✏️Issuance Price of Bonds🟢
    6. ✏️Computation of Bond Prices🟢
  120. 📖Debt Covenant
    2 Topics
  121. 10.2 BONDS
    📖Bonds
    11 Topics
  122. 📖Issue Bonds Between Interest Payments
    7 Topics
  123. 📖Types Of Bonds
    2 Topics
    |
    1 Quiz
  124. 📖CPA Exam Questions: Bonds Payable
    3 Topics
    |
    2 Quizzes
  125. 📖Fair Value Option For Liabilities
    3 Topics
  126. 📖Notes Payable
    4 Topics
    |
    2 Quizzes
  127. 10.3 DEBT RETIREMENT & RESTRUCTURING
    📖Debt Retirement
    4 Topics
    |
    1 Quiz
  128. 📖Debt Restructuring
    7 Topics
    |
    2 Quizzes
  129. 🎯Test: Bonds and Other Non current Liabilities + AICPA Questions
    1 Quiz
  130. 11.1 LEASES
    📖Intro To Leases
    4 Topics
    |
    1 Quiz
  131. 📖Operating & Finance Lease
    9 Topics
    |
    2 Quizzes
  132. 📖Leases- Financial Statement Presentation & Disclosures
    4 Topics
  133. 11.2 CONTINGENCIES & COMMITMENTS
    📖Loss Contingency & Estimated Liability
    6 Topics
  134. 📖Premium & Coupon Explained
    6 Topics
  135. 📖Warranty Cost
    7 Topics
    |
    2 Quizzes
  136. 🎯AICPA Questions: Lessee Accounting, Payables and contingencies
    2 Quizzes
  137. 12.1 STOCKHOLDERS' EQUITY
    📖Issuing Common Stock
    10 Topics
    |
    2 Quizzes
  138. 📖Preferred Stock
    3 Topics
    |
    2 Quizzes
  139. 📖Retained Earnings
    3 Topics
    |
    1 Quiz
  140. 📖Treasury Stock
    12 Topics
    |
    2 Quizzes
  141. 📖Book Value Per Share
    4 Topics
  142. 📖Stock Subscriptions & Stock Rights
    3 Topics
    |
    1 Quiz
  143. 📖Dividends
    5 Topics
    |
    2 Quizzes
  144. 📖Property & Liquidating Dividend
    4 Topics
  145. 📖Stock Dividend & Stock Split
    6 Topics
  146. 📖Statement Of Stockholder's Equity
    2 Topics
  147. 12.2 PARTNERSHIP
    📖Partnership
    10 Topics
    |
    1 Quiz
  148. 🎯Test: Stockholders’ Equity and Ratio Analysis
    2 Quizzes
  149. 13.1 CONSOLIDATED FINANCIAL STATEMENTS
    📖Intro To Consolidation
    3 Topics
  150. 📖Elimination Entries Of The Investment In Subsidiary
    3 Topics
  151. 📖Balance Sheet Eliminating Entries
    2 Topics
    |
    1 Quiz
  152. 📖Elimination Of Non Depreciable Assets
    2 Topics
    |
    1 Quiz
  153. 📖Inventory Eliminating Entries
    2 Topics
    |
    1 Quiz
  154. 📖Elimination Of Depreciable Assets
    2 Topics
    |
    1 Quiz
  155. 📖Elimination Of Bonds Payable
    2 Topics
    |
    1 Quiz
  156. 📖Consolidated Financial Statements
    5 Topics
    |
    1 Quiz
  157. 📖Pushdown Accounting
    1 Topic
    |
    2 Quizzes
  158. 13.2 RATIO & VARIANCE ANALYSIS
    📖Financial Statement Analysis
    6 Topics
  159. 📖Ratio Analysis
    11 Topics
    |
    1 Quiz
  160. 📖Variance Analysis
    2 Topics
    |
    2 Quizzes
  161. 📖Comprehensive Practice Financial Statement Analysis
    5 Topics
  162. 🎯Test: Business Combinations and Consolidations + AICPA Questions
    1 Quiz
  163. 14. STATEMENT OF CASH FLOWS
    📖Introduction To The Statement Of Cash Flows
    4 Topics
    |
    2 Quizzes
  164. 📖Operating Section: Indirect Method
    4 Topics
    |
    2 Quizzes
  165. 📖Direct Method Section: NOT Covered On The CPA Exam But Helpful For Converting Cash To Accrual & Vice Versa
    4 Topics
    |
    2 Quizzes
  166. 📖How To Prepare The Operating Section Statement Of Cash Flows
    2 Topics
  167. 📖Investing Section
    4 Topics
  168. 📖Financing Section
    3 Topics
    |
    2 Quizzes
  169. 📖Comprehensive Example
    1 Topic
  170. 🎯Test: Statement of Cash Flows + AICPA Questions
    1 Quiz
  171. 15.1 GOVERNMENTAL ACCOUNTING OVERVIEW
    📖Introduction To Governmental Accounting
    6 Topics
    |
    4 Quizzes
  172. 📖Fund Accounting
    5 Topics
  173. 📖Governmental Funds
    3 Topics
  174. 📖Proprietary Funds
    2 Topics
  175. 📖Fiduciary Funds
    2 Topics
  176. 📖Modified Accrual Accounting
    4 Topics
  177. 15.2 NOT-FOR-PROFIT FINANCIAL REPORTING
    📖Introduction To Not-For-Profit accounting / Statement of Financial Position
    2 Topics
  178. 📖Statement Of Activities
    2 Topics
  179. 📖Statement Of Cash Flows
    7 Topics
    |
    1 Quiz
  180. 📖Contribution Revenue, Contribution Of Services & Donated Material
    6 Topics
  181. 📖Example
    2 Topics
    |
    2 Quizzes
  182. 📖Accounting For Health Care Providers
    4 Topics
    |
    1 Quiz
  183. 🎯Test: Not For Profit AICPA Questions
    1 Quiz
  184. 🎯Test: Government Accounting and Reporting + AICPA Questions
    1 Quiz

Participants 2346

Show more
  1. FAR Gleim Supplemental Course
  2. 📖Present Value Of Bond Computation & Deferred Annuity
Lesson 119 of 184
In Progress

📖Present Value Of Bond Computation & Deferred Annuity

Lesson Content
0% Complete 0/6 Steps