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FAR Miles 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
    🚀Start Strong: Master the Basics Before You Advance. MIles
  8. đź“–Basics Of Accounting
    3 Topics
    |
    2 Quizzes
  9. đź“–Adjusting Entries
    8 Topics
    |
    2 Quizzes
  10. đź“–Financial Statements
    4 Topics
  11. đź“–Closing Entries
    4 Topics
    |
    2 Quizzes
  12. đź“–Reversing Entries
    3 Topics
    |
    2 Quizzes
  13. 1.1) INCOME STATEMENT
    đź“–Uses & Limitations Of The Income Statement
    2 Topics
    |
    1 Quiz
  14. đź“–Income Statement - Content, Format & Elements
    5 Topics
  15. đź“–Unusual Gains/Losses & Noncontrolling Interest
    4 Topics
  16. đź“–Discontinued Operations
    6 Topics
    |
    2 Quizzes
  17. đź“–Foreign Currency Transactions
    3 Topics
    |
    1 Quiz
  18. 1.2) COMPREHENSIVE INCOME
    đź“–Comprehensive Income
    5 Topics
    |
    2 Quizzes
  19. 🎯Comprehensive Test: Comprehensive Income + AICPA Questions
    1 Quiz
  20. 🎯Comprehensive Test: Discontinued Operations & Foreign Currency Transactions
    2 Quizzes
  21. 1.3) BALANCE SHEET
    đź“–Balance Sheet Overview
    16 Topics
    |
    1 Quiz
  22. 🚨🚨HOW TO SOLVE SIMULATIONS (TUTORIAL + VIDEO EXAMPLES)
    âś… FAR CPA Exam Simulation Tutorial + 2024 and 2025 AICPA Video Questions
    18 Topics
    |
    2 Quizzes
  23. 1.4) NOTES TO FINANCIAL STATEMENTS
    đź“–Notes To Financial Statements
    2 Topics
  24. 1.5) FAIR VALUE MEASUREMENTS & DISCLOSURES
    đź“–Fair Value Measurements
    9 Topics
    |
    1 Quiz
  25. 🎯Test: Fair Value Accounting + AICPA Questions
    1 Quiz
  26. 1.6) SEC REPORTING REQUIREMENTS
    đź“–Public Company Reporting
    4 Topics
    |
    1 Quiz
  27. 1.7) Interim Financial Reporting
    đź“– Interim Financial Reporting
    2 Topics
  28. 1.8) REVENUE RECOGNITION
    đź“–Revenue Recognition 5 Steps
    16 Topics
    |
    2 Quizzes
  29. đź“–Sales Returns & Allowances
    4 Topics
  30. đź“–Bill & Hold
    3 Topics
  31. đź“–Accounting For Sales On Consignment
    1 Topic
  32. đź“–Warranty & Upfront Fees
    4 Topics
  33. đź“–Repurchase Agreement Options
    3 Topics
  34. đź“–Incremental Cost Of Obtaining A Contract & Cost To Fulfill A Contract
    1 Topic
  35. đź“–Refund Liabilities & Rights Of Return
    1 Topic
    |
    2 Quizzes
  36. đź“–Contract Modification
    3 Topics
  37. 🎯AICPA Questions: Revenue Recognition
    1 Quiz
  38. 1.10) ACCOUNTING CHANGES & ERROR CORRECTIONS
    đź“–Accounting Changes
    5 Topics
    |
    2 Quizzes
  39. đź“–Changes In Estimates
    5 Topics
    |
    1 Quiz
  40. đź“–Changes In Reporting Entity
    2 Topics
    |
    2 Quizzes
  41. đź“–Error Analysis
    12 Topics
    |
    2 Quizzes
  42. 🎯Comprehensive Test: Changes in Accounting Principles + AICPA Questions
    1 Quiz
  43. 1.11) SPECIAL PURPOSE FRAMEWORK
    đź“–Special Purpose Framework
    11 Topics
    |
    1 Quiz
  44. 🎯AICPA Questions: Cash to Accrual
    1 Quiz
  45. 1.12) SUBSEQUENT EVENTS
    đź“–Subsequent Events
    2 Topics
    |
    1 Quiz
  46. 2.1-1) CASH & CASH EQUIVALENTS
    đź“– Cash & Cash Equivalents
    4 Topics
    |
    2 Quizzes
  47. đź“– Bank Reconciliation
    6 Topics
    |
    2 Quizzes
  48. 2.1-2) TRADE & NOTES RECEIVABLE
    đź“–Account Or Trade Receivable
    12 Topics
    |
    2 Quizzes
  49. đź“–Notes Receivable
    6 Topics
    |
    2 Quizzes
  50. đź“–Pledging & Factoring Receivable
    6 Topics
  51. 2.1-3) PAYABLE & ACCRUED LIABILITIES
    đź“–Current Liabilities
    11 Topics
    |
    3 Quizzes
  52. đź“–Short-Term Obligations Expected To Be Refinanced
    3 Topics
    |
    2 Quizzes
  53. đź“–Payroll Liabilities
    5 Topics
  54. đź“–Asset Retirement Obligation
    3 Topics
  55. đź“–Exit Disposal
    2 Topics
  56. 🎯AICPA Questions: Cash and Receivables
    2 Quizzes
  57. 2.2) CONTINGENCIES & COMMITMENTS
    đź“–Loss Contingency & Estimated Liability
    6 Topics
  58. đź“–Premium & Coupon Explained
    6 Topics
  59. đź“–Warranty Cost
    7 Topics
    |
    2 Quizzes
  60. 🎯Test: Payables and contingencies
    1 Quiz
  61. 2.3) INVENTORY
    đź“–Perpetual Versus Periodic
    6 Topics
    |
    2 Quizzes
  62. đź“–FOB Shipping & Destination
    3 Topics
  63. đź“–Period & Product Cost
    4 Topics
  64. đź“–Cost Flow Assumptions (FIFO, LIFO etc.)
    6 Topics
    |
    2 Quizzes
  65. đź“–Inventory Errors
    6 Topics
    |
    1 Quiz
  66. đź“–LIFO Reserve
    3 Topics
  67. đź“–LIFO Liquidation
    2 Topics
  68. đź“–Dollar Value LIFO
    6 Topics
    |
    2 Quizzes
  69. đź“–Lower Of Cost Or Net Realizable Value
    11 Topics
    |
    2 Quizzes
  70. đź“–Relative Sales Value Method Lump Sum Purchase
    3 Topics
    |
    1 Quiz
  71. đź“–Purchase Commitment
    3 Topics
    |
    1 Quiz
  72. đź“–Estimating Inventory Using Gross Profit
    5 Topics
    |
    2 Quizzes
  73. đź“–Retail Inventory Method
    4 Topics
    |
    2 Quizzes
  74. 🎯Comprehensive Test : Inventory
    1 Quiz
  75. 2.4) LONG-TERM CONSTRUCTION CONTRACT
    đź“–Long-Term Construction Contract
    13 Topics
    |
    2 Quizzes
  76. đź“–Introduction To Investments
    3 Topics
  77. 3.1-1) FINANCIAL INSTRUMENTS
    đź“–Debt Securities Available For Sale
    5 Topics
  78. đź“–Debt Securities Held To Maturities
    5 Topics
  79. đź“–Accounting For Debt Securities
    3 Topics
    |
    2 Quizzes
  80. đź“–Equity Securities
    5 Topics
    |
    2 Quizzes
  81. đź“–Impairment Of Value Of Debt Investment CECL
    5 Topics
    |
    1 Quiz
  82. đź“–Statement Of Comprehensive Income & Reclassification Adjustment
    6 Topics
    |
    1 Quiz
  83. đź“–Financial Instruments Disclosures
    1 Topic
    |
    1 Quiz
  84. 3.1-2) EQUITY METHOD
    đź“–Equity Method
    4 Topics
    |
    2 Quizzes
  85. 🎯6.1) Extra CPA Exam Questions Solved by Professor Farhat
    3 Topics
  86. đź’ˇCT Marketable Securities and Investments: 11 AICPA Questions
    1 Quiz
  87. 3.2-1) PROPERTY, PLANT & EQUIPMENT
    đź“–Cost Basis
    11 Topics
    |
    2 Quizzes
  88. đź“–Interest Capitalization
    7 Topics
    |
    2 Quizzes
  89. 3.2-2) DEPRECIATION & IMPAIRMENT
    đź“–Depreciation
    18 Topics
    |
    2 Quizzes
  90. đź“–Depletion Expense
    5 Topics
    |
    2 Quizzes
  91. đź“–Disposition Of Property, Plant & Equipment
    5 Topics
    |
    1 Quiz
  92. đź“–Impairment Losses
    7 Topics
    |
    1 Quiz
  93. 🎯Test: Fixed Assets including Interest Capitalization and Impairment + AICPA Questions
    1 Quiz
  94. 3.3) INTANGIBLE ASSETS
    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
    1 Topic
    |
    1 Quiz
  98. đź“–Research & Development Cost
    6 Topics
    |
    1 Quiz
  99. đź“–Start-Up & Initial Operating Losses
    4 Topics
  100. đź“–Franchise Accounting
    2 Topics
  101. đź“–Cloud Computing Arrangement
    1 Topic
  102. 🎯Intangible Assets and Software Cost
    1 Quiz
  103. 4.1) PRESENT VALUE & ANNUITIES
    đź“–Intro To Time Value Of Money
    3 Topics
    |
    1 Quiz
  104. đź“–Present Value Of Single Amount
    4 Topics
    |
    2 Quizzes
  105. đź“–Present Value Of Annuity
    4 Topics
  106. đź“–Future Value Of Annuity
    5 Topics
    |
    1 Quiz
  107. đź“–Present Value Of Bond Computation & Deferred Annuity
    6 Topics
  108. đź“–Debt Covenant
    2 Topics
  109. 4.2) BONDS
    đź“–Bonds
    11 Topics
  110. đź“–Issue Bond Between Interest Payments
    7 Topics
  111. đź“–Types Of Bonds
    2 Topics
    |
    1 Quiz
  112. đź“–CPA Exam Question: Bonds Payable
    3 Topics
    |
    2 Quizzes
  113. đź“–Fair Value Options For Liabilities
    3 Topics
  114. đź“–Notes Payable
    4 Topics
    |
    2 Quizzes
  115. 🎯Test: Bonds and Other Non current Liabilities + AICPA Questions
    1 Quiz
  116. 4.3) DEBT RETIREMENT & RESTRUCTURING
    đź“–Debt Retirement
    4 Topics
    |
    1 Quiz
  117. đź“–Debt Restructuring
    7 Topics
    |
    2 Quizzes
  118. 4.4) LEASES
    đź“–Intro To Leases
    4 Topics
    |
    1 Quiz
  119. đź“–Operating & Finance Lease
    9 Topics
    |
    2 Quizzes
  120. đź“–Leases- Financial Statement Presentation & Disclosures
    4 Topics
  121. 🎯Test: Leases AICPA Questions
    1 Quiz
  122. 5.1) DEFERRED TAXES
    đź“–Introduction To Deferred Taxes
    3 Topics
  123. đź“–Deferred Tax Liabilities
    4 Topics
  124. đź“–Deferred Tax Asset & Valuation Allowance
    7 Topics
    |
    1 Quiz
  125. đź“–Temporary & Permanent Differences
    7 Topics
    |
    2 Quizzes
  126. đź“–Uncertain Tax Position
    3 Topics
    |
    1 Quiz
  127. đź“–CPA Exam Questions & MCQs
    10 Topics
  128. đź“–Net Operating Loss
    5 Topics
  129. đź“–Enacted Future Tax Rates
    3 Topics
    |
    2 Quizzes
  130. 🎯Test: Income Taxes + AICPA Questions
    1 Quiz
  131. 5.2) STOCKHOLDERS' EQUITY
    đź“–Issuing Common Stock
    10 Topics
    |
    2 Quizzes
  132. đź“–Preferred Stock
    3 Topics
    |
    2 Quizzes
  133. đź“–Retained Earnings
    6 Topics
    |
    1 Quiz
  134. đź“–Treasury Stock
    12 Topics
    |
    2 Quizzes
  135. đź“–Book Value Per Share
    4 Topics
  136. đź“–Stock Subscriptions & Stock Rights
    3 Topics
    |
    1 Quiz
  137. đź“–Dividends
    5 Topics
    |
    2 Quizzes
  138. đź“–Property & Liquidating Dividend
    4 Topics
  139. đź“–Stock Dividend & Stock Split
    6 Topics
  140. đź“–Statement Of Stockholder's Equity
    2 Topics
  141. 🎯Test: Stockholders’ Equity
    1 Quiz
  142. 5.3) EARNINGS PER SHARE
    đź“–Basic EPS
    8 Topics
    |
    1 Quiz
  143. đź“–Diluted EPS
    10 Topics
    |
    2 Quizzes
  144. 🎯Test: Earnings Per Share + AICPA Questions
    1 Quiz
  145. 5.4) STATEMENT OF CASH FLOWS
    đź“–Introduction To The Statement Of Cash Flows
    4 Topics
    |
    2 Quizzes
  146. đź“–Operating Section: Indirect Method
    4 Topics
    |
    2 Quizzes
  147. đź“–Direct Method Operating Section: NOT covered on the CPA exam but helpful for converting cash to accrual and vice versa
    4 Topics
    |
    2 Quizzes
  148. đź“–How To Prepare The Operating Section Statement Of Cash Flows
    2 Topics
  149. đź“–Investing Section
    4 Topics
  150. đź“–Financing Section
    3 Topics
    |
    2 Quizzes
  151. đź“–Comprehensive Example
    1 Topic
  152. 🎯Test: Statement of Cash Flows + AICPA Questions
    1 Quiz
  153. 6.1) BUSINESS COMBINATIONS & CONSOLIDATIONS
    đź“–Introduction To Consolidation
    4 Topics
  154. đź“–Elimination Entries Of The Investment In Subsidiary
    2 Topics
  155. đź“–Balance Sheet Eliminating Entries
    2 Topics
    |
    1 Quiz
  156. đź“–Elimination Of Non Depreciable Assets
    2 Topics
    |
    1 Quiz
  157. đź“–Inventory Eliminating Entries
    2 Topics
    |
    1 Quiz
  158. đź“–Elimination Of Depreciable Assets
    2 Topics
    |
    1 Quiz
  159. đź“–Elimination Of Bonds Payable
    2 Topics
    |
    1 Quiz
  160. đź“–Consolidated Financial Statements
    4 Topics
    |
    1 Quiz
  161. đź“–Pushdown Accounting
    1 Topic
    |
    2 Quizzes
  162. 🎯Test: Business Combinations and Consolidations + AICPA Questions
    1 Quiz
  163. 6.2) FINANCIAL STATEMENT ANALYSIS
    đź“–Financial Statement Analysis
    6 Topics
  164. đź“–Ratio Analysis
    11 Topics
    |
    1 Quiz
  165. đź“–Variance Analysis
    2 Topics
    |
    2 Quizzes
  166. đź“–Comprehensive Practice Financial Statement Analysis
    5 Topics
  167. 🎯Test: Ratio Analysis
    1 Quiz
  168. 6.3) PARTNERSHIPS
    đź“–Partnership
    10 Topics
    |
    1 Quiz
  169. 6.5) NOT-FOR-PROFIT ACCOUNTING
    đź“–Introduction To Not-For-Profit Accounting / Statement Of Financial Position
    2 Topics
  170. đź“–Statement Of Activities
    2 Topics
  171. đź“–Statement Of Cash Flows
    2 Topics
  172. đź“–Contribution Revenue, Contribution Of Services & Donated Material
    6 Topics
  173. đź“–Example
    2 Topics
    |
    2 Quizzes
  174. đź“–Accounting For Health Care Providers
    4 Topics
    |
    1 Quiz
  175. 🎯Test: Not For Profit AICPA Questions
    1 Quiz
  176. 7.1) GOVERNMENTAL ACCOUNTING OVERVIEW
    đź“–Introduction To Governmental Accounting
    6 Topics
    |
    4 Quizzes
  177. đź“–Fund Accounting
    5 Topics
  178. đź“–Governmental Funds
    4 Topics
  179. đź“–Proprietary Funds
    2 Topics
  180. đź“–Fiduciary Funds
    2 Topics
  181. đź“–Modified Accrual Accounting
    4 Topics
  182. 🎯Test: Government Accounting and Reporting + AICPA Questions
    1 Quiz

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