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FAR Gleim 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. Gleim
    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
    |
    1 Quiz
  10. 📖Reversing Entries
    2 Topics
    |
    2 Quizzes
  11. 1.1 BALANCE SHEET
    📖Balance Sheet Overview
    15 Topics
    |
    1 Quiz
  12. 1.2 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. 🎯Comprehensive Test: Discontinued Operations
    1 Topic
    |
    1 Quiz
  17. ✅ FAR CPA Exam Simulation Tutorial + 2024 and 2025 AICPA Video Questions Gleim
    19 Topics
    |
    2 Quizzes
  18. 1.3 COMPREHENSIVE INCOME
    📖Comprehensive Income
    7 Topics
    |
    2 Quizzes
  19. 🎯AICPA Questions: Comprehensive Income
    1 Topic
    |
    1 Quiz
  20. 1.5 SPECIAL PURPOSE FRAMEWORK
    📖Special Purpose Framework
    2 Topics
  21. 🎯AICPA Questions: Cash to Accrual
    1 Quiz
  22. 2.1 FOREIGN CURRENCY TRANSACTIONS
    📖Foreign Currency Transactions
    3 Topics
    |
    1 Quiz
  23. 🎯AICPA Questions: Foreign Currency Transactions
    1 Quiz
  24. 2.2 EARNINGS PER SHARE
    📖Basic EPS
    4 Topics
    |
    1 Quiz
  25. 📖Diluted EPS
    11 Topics
    |
    2 Quizzes
  26. 2.3 REVENUE RECOGNITION
    📖Revenue Recognition 5 Steps
    16 Topics
    |
    2 Quizzes
  27. 📖Long-term Construction Contract
    14 Topics
    |
    2 Quizzes
  28. 📖Various Sales Issues
    14 Topics
    |
    2 Quizzes
  29. 📖Contract Modification
    3 Topics
  30. 🎯AICPA Questions: Revenue Recognition
    1 Quiz
  31. 🎯AICPA Questions: Earnings Per Share
    1 Topic
    |
    1 Quiz
  32. 3.1 PUBLIC COMPANY REPORTING
    📖Public Company Reporting
    4 Topics
    |
    1 Quiz
  33. 3.2 Interim Reporting
    📖Interim Reporting
    3 Topics
    |
    2 Quizzes
  34. 3.3 ACCOUNTING CHANGES & ERROR CORRECTIONS
    📖Accounting Changes
    3 Topics
    |
    2 Quizzes
  35. 📖Changes In Estimates
    2 Topics
  36. 📖Changes In Reporting Entity
    2 Topics
    |
    2 Quizzes
  37. 📖Error Analysis
    8 Topics
  38. 🎯Comprehensive Test: Changes in Accounting Principles
    1 Topic
    |
    1 Quiz
  39. 3.4 SUBSEQUENT EVENTS
    📖Subsequent Events
    2 Topics
    |
    1 Quiz
  40. 3.5 NOTES TO FINANCIAL STATEMENTS
    📖Notes To Financial Statements
    2 Topics
  41. 3.6 FAIR VALUE MEASUREMENTS
    📖Fair Value Measurements
    10 Topics
    |
    1 Quiz
  42. 🎯Comprehensive Test: Fair value accounting and SEC Reporting Requirements
    1 Topic
    |
    2 Quizzes
  43. 4.1 CASH & CASH EQUIVALENTS
    📖Cash & Cash Equivalents
    10 Topics
    |
    2 Quizzes
  44. 4.2 FINANCIAL INSTRUMENTS
    📖Introduction To Investments
    2 Topics
  45. 📖Accounting For Debt Securities
    9 Topics
    |
    2 Quizzes
  46. 📖Equity Securities
    2 Topics
    |
    2 Quizzes
  47. 📖Impairment Of Value Of Debt Investment CECL
    2 Topics
    |
    1 Quiz
  48. 📖Statement Of Comprehensive Income & Reclassification Adjustment
    5 Topics
    |
    1 Quiz
  49. 📖Financial Instruments Disclosures
    2 Topics
    |
    1 Quiz
  50. 4.3 EQUITY METHOD
    📖Equity Method
    6 Topics
    |
    3 Quizzes
  51. 🎯Test: Marketable Securities and Investments + AICPA Questions
    1 Quiz
  52. 5.1 TRADE & NOTES RECEIVABLES
    📖Account Or Trade Receivable
    13 Topics
    |
    2 Quizzes
  53. 📖Notes Receivable
    6 Topics
    |
    2 Quizzes
  54. 📖Pledging & Factoring Receivable
    8 Topics
  55. 🎯Comprehensive Test: Cash and Receivables + AICPA Questions
    2 Topics
    |
    2 Quizzes
  56. 6. INVENTORY
    📖Perpetual Versus Periodic
    6 Topics
    |
    2 Quizzes
  57. 📖FOB Shipping & Destination
    3 Topics
  58. 📖Period & Product Cost
    4 Topics
  59. 📖Cost Flow Assumptions (FIFO, LIFO, etc.)
    5 Topics
    |
    2 Quizzes
  60. 📖Inventory Errors
    5 Topics
    |
    1 Quiz
  61. 📖Dollar Value LIFO
    7 Topics
    |
    2 Quizzes
  62. 📖Lower Of Cost or Net Realizable Value
    10 Topics
    |
    2 Quizzes
  63. 📖Relative Sales Value Method Lump Sum Purchase
    3 Topics
    |
    1 Quiz
  64. 📖Purchase Commitment
    3 Topics
    |
    1 Quiz
  65. 📖Estimating Inventory Using Gross Profit
    4 Topics
    |
    2 Quizzes
  66. 🎯Test: Inventory + AICPA Questions
    1 Topic
    |
    1 Quiz
  67. 7.1 PROPERTY, PLANT & EQUIPMENT
    📖Cost Basis
    10 Topics
    |
    2 Quizzes
  68. 📖Interest Capitalization
    7 Topics
    |
    2 Quizzes
  69. 7.2 DEPRECIATION & IMPAIRMENT
    📖Depreciation
    18 Topics
    |
    2 Quizzes
  70. 📖Depletion Expense
    5 Topics
    |
    2 Quizzes
  71. 📖Disposition Of Property Plant & Equipment
    5 Topics
    |
    1 Quiz
  72. 📖Impairment Losses
    6 Topics
    |
    1 Quiz
  73. 🎯Test: Fixed Assets including Interest Capitalization and Impairment + AICPA Questions
    1 Topic
    |
    1 Quiz
  74. 8. FINITE-LIVED INTANGIBLE ASSETS & OTHER ISSUES
    📖Intangible Assets
    10 Topics
    |
    2 Quizzes
  75. 📖Franchise Accounting
    2 Topics
  76. 📖Cloud Computing Arrangement
    1 Topic
  77. 🎯Test: Intangibles Assets and Software Cost
    1 Topic
    |
    1 Quiz
  78. 9.1 PAYABLE & ACCRUED LIABILITIES
    📖Current Liabilities
    11 Topics
    |
    3 Quizzes
  79. 📖Short-Term Obligations Expected To Be Refinanced
    2 Topics
    |
    2 Quizzes
  80. 📖Payroll Liabilities
    2 Topics
  81. 📖Asset Retirement Obligation
    3 Topics
  82. 📖Exit Disposal
    2 Topics
  83. 9.2 INCOME TAXES
    📖Introduction To Deferred Taxes
    2 Topics
  84. 📖Deferred Tax Liabilities
    2 Topics
  85. 📖Deferred Tax Asset & Valuation Allowance
    4 Topics
    |
    1 Quiz
  86. 📖Temporary & Permanent Differences
    6 Topics
    |
    2 Quizzes
  87. 📖Uncertain Tax Position
    2 Topics
    |
    1 Quiz
  88. 📖CPA Exam Questions & MCQs
    9 Topics
  89. 📖Net Operating Loss
    2 Topics
  90. 📖Enacted Future Tax Rates
    2 Topics
    |
    2 Quizzes
  91. 🎯Test: Income Taxes + AICPA Questions
    1 Quiz
  92. 10.1 TIME VALUE OF MONEY
    📖Time Value Of Money
    20 Topics
  93. 📖Debt Covenant
    2 Topics
  94. 10.2 BONDS
    📖Bonds
    9 Topics
  95. 📖Issue Bonds Between Interest Payments
    6 Topics
  96. 📖Types Of Bonds
    2 Topics
    |
    1 Quiz
  97. 📖CPA Exam Questions: Bonds Payable
    3 Topics
    |
    2 Quizzes
  98. 📖Fair Value Option For Liabilities
    2 Topics
  99. 📖Notes Payable
    3 Topics
    |
    2 Quizzes
  100. 10.3 DEBT RETIREMENT & RESTRUCTURING
    📖Debt Retirement
    5 Topics
    |
    1 Quiz
  101. 📖Debt Restructuring
    6 Topics
    |
    2 Quizzes
  102. 🎯Test: Bonds and Other Non current Liabilities + AICPA Questions
    1 Quiz
  103. 11.1 LEASES
    📖Intro To Leases
    4 Topics
    |
    1 Quiz
  104. 📖Operating & Finance Lease
    9 Topics
    |
    2 Quizzes
  105. 📖Leases- Financial Statement Presentation & Disclosures
    4 Topics
  106. 11.2 CONTINGENCIES & COMMITMENTS
    📖Loss Contingency & Estimated Liability
    4 Topics
  107. 📖Premium & Coupon Explained
    4 Topics
  108. 📖Warranty Cost
    7 Topics
    |
    2 Quizzes
  109. 🎯AICPA Questions: Lessee Accounting, Payables and contingencies
    2 Quizzes
  110. 12.1 STOCKHOLDERS' EQUITY
    📖Issuing Common Stock
    10 Topics
    |
    2 Quizzes
  111. 📖Preferred Stock
    3 Topics
    |
    2 Quizzes
  112. 📖Retained Earnings
    2 Topics
  113. 📖Treasury Stock
    12 Topics
    |
    2 Quizzes
  114. 📖Book Value Per Share
    4 Topics
  115. 📖Stock Subscriptions & Stock Rights
    1 Topic
    |
    1 Quiz
  116. 📖Dividends
    6 Topics
    |
    2 Quizzes
  117. 📖Property & Liquidating Dividend
    6 Topics
  118. 📖Stock Dividend & Stock Split
    5 Topics
  119. 12.2 PARTNERSHIP
    📖Partnership
    10 Topics
    |
    1 Quiz
  120. 🎯Test: Stockholders’ Equity and Ratio Analysis
    2 Topics
    |
    2 Quizzes
  121. 13.1 CONSOLIDATED FINANCIAL STATEMENTS
    📖Intro To Consolidation
    4 Topics
  122. 📖Elimination Entries Of The Investment In Subsidiary
    4 Topics
  123. 📖Balance Sheet Eliminating Entries
    2 Topics
    |
    1 Quiz
  124. 📖Elimination Of Non Depreciable Assets
    2 Topics
    |
    1 Quiz
  125. 📖Inventory Eliminating Entries
    2 Topics
    |
    1 Quiz
  126. 📖Elimination Of Depreciable Assets
    2 Topics
    |
    1 Quiz
  127. 📖Elimination Of Bonds Payable
    2 Topics
    |
    1 Quiz
  128. 📖Consolidated Financial Statements
    5 Topics
    |
    1 Quiz
  129. 📖Pushdown Accounting
    1 Topic
    |
    2 Quizzes
  130. 13.2 RATIO & VARIANCE ANALYSIS
    📖Ratio Analysis
    15 Topics
    |
    1 Quiz
  131. 📖Variance Analysis
    2 Topics
    |
    2 Quizzes
  132. 📖Comprehensive Practice Financial Statement Analysis
    5 Topics
  133. 🎯Test: Business Combinations and Consolidations + AICPA Questions
    1 Quiz
  134. 14. STATEMENT OF CASH FLOWS
    📖Introduction To The Statement Of Cash Flows
    6 Topics
    |
    2 Quizzes
  135. 📖Operating Section: Indirect Method
    3 Topics
    |
    2 Quizzes
  136. 📖How To Prepare The Operating Section Statement Of Cash Flows
    3 Topics
  137. 📖Investing Section
    4 Topics
  138. 📖Financing Section
    3 Topics
    |
    2 Quizzes
  139. 📖Comprehensive Example
    1 Topic
  140. 🎯Test: Statement of Cash Flows + AICPA Questions
    1 Quiz
  141. 15.1 GOVERNMENTAL ACCOUNTING OVERVIEW
    📖Introduction To Governmental Accounting
    6 Topics
    |
    4 Quizzes
  142. 📖Fund Accounting
    5 Topics
  143. 📖Governmental Funds
    3 Topics
  144. 📖Proprietary Funds
    2 Topics
  145. 📖Fiduciary Funds
    2 Topics
  146. 📖Modified Accrual Accounting
    4 Topics
  147. 15.2 NOT-FOR-PROFIT FINANCIAL REPORTING
    📖Introduction To Not-For-Profit accounting / Statement of Financial Position
    2 Topics
  148. 📖Statement Of Activities
    2 Topics
  149. 📖Statement Of Cash Flows
    2 Topics
  150. 📖Contribution Revenue, Contribution Of Services & Donated Material
    6 Topics
  151. 📖Example
    2 Topics
    |
    2 Quizzes
  152. 📖Accounting For Health Care Providers
    4 Topics
    |
    1 Quiz
  153. 🎯Test: Not For Profit AICPA Questions
    1 Quiz
  154. 🎯Test: Government Accounting and Reporting + AICPA Questions
    1 Quiz
  155. 💡1. Financial Statements: 1.1 Balance Sheet
    1 Quiz
  156. 💡1. Financial Statements: 1.4 Statement of Changes of Equity and Retained Earnings
    3 Topics
    |
    1 Quiz
  157. 💡2: Income Statement Items: 2.2: Earnings per share
    1 Quiz
  158. 💡2: Income Statement Items 2.4: Recognition of revenue over time
    1 Topic
    |
    1 Quiz
  159. 💡3. SEC Reporting and other Accounting Topics: 3.2: Interim Financial Reporting
    1 Topic
  160. 💡3. SEC Reporting and other Accounting Topics: 3.3 Accounting changes and error corrects
    3 Quizzes
  161. 💡4. Cash and Investments: Part 1
    3 Quizzes
  162. 💡4. Cash and Investments: Part 2
    1 Quiz
  163. 💡5 Receivables 5.2: Trade receivables
    1 Quiz
  164. 💡6. Inventories
    1 Quiz
  165. 💡7. Property, Plant, Equipment and Depletable Resources: Part 2
    1 Quiz
  166. 💡8. Finite-Lived Intangible Assets and Other Issues
    1 Quiz
  167. 📖Accounting For Software Cost
  168. 💡9. Payables and Taxes: 9.5 till 9.9: Income taxes
    1 Topic
  169. 💡10. Noncurrent Liabilities: Part 1
    4 Topics
    |
    1 Quiz
  170. 💡11. Part 1: Lessee Accounting
    1 Quiz
  171. 💡11. Part 2: Contingencies and Warranties
    1 Topic
    |
    1 Quiz
  172. 💡12. Equity: Part 1
    1 Topic
    |
    1 Quiz
  173. 💡12. Equity: Part 2
    1 Quiz
  174. 💡13. Consolidated Financial Reporting and Financial Statement Analysis: Part 2
    2 Quizzes
  175. 💡14. Statement of Cash Flows
    1 Quiz
  176. 📖Direct Method Operating Section: NOT covered on the CPA exam but helpful for converting cash to accrual and vice versa
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