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FAR UWorld 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. UWorld
  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. FAR 1.01- BALANCE SHEET
    đź“–Balance Sheet Overview
    15 Topics
    |
    1 Quiz
  14. FAR 1.02- INCOME STATEMENT
    đź“–Uses & Limitations of Income Statement
    2 Topics
  15. đź“–Income Statement - Content, Format & Elements
    5 Topics
    |
    2 Quizzes
  16. đź“–Unusual Gains/Losses & Noncontrolling Interest
    4 Topics
  17. đź“–Discontinued Operations
    4 Topics
    |
    2 Quizzes
  18. đź“–Earnings Per Share
    3 Topics
    |
    2 Quizzes
  19. đź“–Foreign Currency Transactions
    3 Topics
    |
    1 Quiz
  20. 🎯Comprehensive Test: Discontinued Operations
    1 Quiz
  21. 🚨🚨HOW TO SOLVE SIMULATIONS (TUTORIAL + VIDEO EXAMPLES)
    âś… CPA Exam Simulation Tutorial + AICPA Video Questions
    18 Topics
    |
    2 Quizzes
  22. FAR 1.03- COMPREHENSIVE INCOME
    đź“–Comprehensive Income
    6 Topics
    |
    1 Quiz
  23. 🎯Comprehensive Test: Comprehensive Income & Foreign Currency + AICPA Questions
    1 Quiz
  24. FAR 1.04 STATEMENT OF CHANGES IN EQUITY
    đź“–Statement Of Retained Earnings & Changes In Equity
    4 Topics
    |
    1 Quiz
  25. FAR 1.06- STATEMENT OF CASH FLOWS
    đź“–Introduction To The Statement Of Cash Flows
    4 Topics
    |
    2 Quizzes
  26. đź“–Operating Section: Indirect Method
    4 Topics
    |
    2 Quizzes
  27. đź“–Direct Method Section: Not Covered On The CPA Exam But Helpful For Converting Cash To Accrual & Vice Versa
    4 Topics
    |
    2 Quizzes
  28. đź“–How To Prepare The Operating Section Statement Of Cash Flows
    2 Topics
  29. đź“–Investing Section
    4 Topics
  30. đź“–Financing Section
    3 Topics
    |
    2 Quizzes
  31. đź“–Comprehensive Example
    1 Topic
  32. 🎯Test: Statement of Cash Flows + AICPA Questions
    1 Quiz
  33. FAR 1.07- CONSOLIDATED FINANCIAL STATEMENTS
    đź“–Introduction To Consolidation
    4 Topics
  34. đź“–Elemination Entries Of The Investment In Subsidiary
    2 Topics
  35. đź“–Balance Sheet Eliminating Entries
    2 Topics
    |
    1 Quiz
  36. đź“–Elimination Of Non Depreciable Assets
    2 Topics
    |
    1 Quiz
  37. đź“–Elimination Of Depreciable Assets
    2 Topics
    |
    1 Quiz
  38. đź“–Elimination Of Bonds Payable
    2 Topics
    |
    1 Quiz
  39. đź“–Consolidated Financial Statements
    5 Topics
    |
    1 Quiz
  40. đź“–Pushdown Accounting
    1 Topic
    |
    2 Quizzes
  41. đź“–Inventory Eliminating Entries
    2 Topics
    |
    1 Quiz
  42. 🎯Test: Business Combinations and Consolidations + AICPA Questions
    1 Quiz
  43. FAR 1.08- NOTES TO FINANCIAL STATEMENTS
    đź“–Notes To Financial Statements
    2 Topics
  44. FAR 2- NOT-FOR-PROFIT FINANCIAL REPORTING
    đź“–Introduction To Not For Profit Accounting / Statement Of Financial Position
    2 Topics
  45. đź“–Statement Of Activities
    2 Topics
  46. đź“–Statement Of Cash Flows
    7 Topics
    |
    1 Quiz
  47. đź“–Contribution Revenue, Contribution Of Services And Donated Material
    6 Topics
  48. đź“–Example
    2 Topics
    |
    2 Quizzes
  49. đź“–Accounting For Health Care Providers
    4 Topics
    |
    1 Quiz
  50. 🎯Test: Not For Profit AICPA Questions
    1 Quiz
  51. FAR 3- GOVERNMENTAL ACCOUNTING OVERVIEW
    đź“–Introduction To Governmental Accounting
    2 Topics
  52. đź“–Objective Of Financial Reporting For State & Local Governments
    3 Topics
    |
    1 Quiz
  53. đź“–Governmental Accounting Standards Board (GASB)
    3 Topics
    |
    2 Quizzes
  54. đź“–Fund Accounting
    3 Topics
    |
    1 Quiz
  55. đź“–Elements of Governmental Financial Statements
    2 Topics
    |
    1 Quiz
  56. đź“–Governmental Funds
    3 Topics
    |
    1 Quiz
  57. đź“–Proprietary Funds
    2 Topics
    |
    1 Quiz
  58. đź“–Fiduciary Funds
    2 Topics
    |
    1 Quiz
  59. đź“–Modified Accrual Accounting
    3 Topics
    |
    1 Quiz
  60. đź“–Government-Wide Financial Statements
    2 Topics
    |
    2 Quizzes
  61. 🎯Test: Government Accounting and Reporting + AICPA Questions
    1 Quiz
  62. FAR 4- PUBLIC COMPANY REPORTING
    đź“–Public Company Reporting
    4 Topics
    |
    1 Quiz
  63. đź“–Basic EPS
    8 Topics
    |
    1 Quiz
  64. đź“–Diluted EPS
    10 Topics
    |
    2 Quizzes
  65. 🎯Test: Earnings Per Share + AICPA Questions
    1 Quiz
  66. 🎯Comprehensive Test: SEC Reporting Requirements
    1 Quiz
  67. FAR 5- SPECIAL PURPOSE FRAMEWORK
    đź“–Special Purpose Framework
    12 Topics
    |
    1 Quiz
  68. 🎯AICPA Questions: Cash to Accrual
    1 Quiz
  69. FAR 6- RATIO & VARIANCE ANALYSIS
    đź“–Financial Statement Analysis
    6 Topics
  70. đź“–Ratio Analysis
    10 Topics
    |
    1 Quiz
  71. đź“–Variance Analysis
    2 Topics
    |
    2 Quizzes
  72. đź“–Comprehensive Practice Financial Statement Analysis
    5 Topics
  73. 🎯Test: Ratio Analysis
    1 Quiz
  74. FAR 7- CASH & CASH EQUIVALENTS
    đź“–Cash and cash equivalents
    4 Topics
    |
    2 Quizzes
  75. đź“–Bank Recinciliation
    6 Topics
    |
    2 Quizzes
  76. FAR 8- TRADE & NOTES RECEIVABLE
    đź“–Account Or Trade Receivable
    12 Topics
    |
    2 Quizzes
  77. đź“–Notes Receivable
    6 Topics
    |
    2 Quizzes
  78. đź“–Discounting Notes Receivable
    3 Topics
  79. đź“–Pledging & Factoring Receivable
    6 Topics
  80. 🎯Comprehensive Test: Cash and Receivables + AICPA Questions
    2 Quizzes
  81. FAR 9- INVENTORY
    đź“–Perpetual Versus Periodic
    6 Topics
    |
    2 Quizzes
  82. đź“–FOB Shipping & Destination
    3 Topics
  83. đź“–Period & Product Cost
    4 Topics
  84. đź“–Cost Flow Assumptions (FIFO, LIFO, etc.)
    6 Topics
    |
    2 Quizzes
  85. đź“–Inventory Errors
    6 Topics
    |
    1 Quiz
  86. đź“–LIFO Reserve
    3 Topics
  87. đź“–LIFO Liquidation
    2 Topics
  88. đź“–Dollar Value LIFO
    6 Topics
    |
    2 Quizzes
  89. đź“–Lower Of Cost or Net Realizable Value
    11 Topics
    |
    2 Quizzes
  90. đź“–Relative Sales Value Method Lump Sum Purchase
    3 Topics
    |
    1 Quiz
  91. đź“–Purchase Commitment
    3 Topics
    |
    1 Quiz
  92. đź“–Estimating Inventory Using Gross Profit
    5 Topics
    |
    2 Quizzes
  93. đź“–Retail Inventory Method
    4 Topics
    |
    2 Quizzes
  94. 🎯Test: Inventory + AICPA Questions
    1 Quiz
  95. FAR 10.1- PROPERTY, PLANT & EQUIPMENT
    đź“–Cost Basis
    11 Topics
    |
    2 Quizzes
  96. đź“–Interest Capitalization
    7 Topics
    |
    2 Quizzes
  97. FAR 10.2- DEPRECIATION & IMPAIRMENT
    đź“–Depreciation
    18 Topics
    |
    2 Quizzes
  98. đź“–Depletion Expense
    3 Topics
    |
    2 Quizzes
  99. đź“–Disposition Of Property Plant & Equipment
    2 Topics
    |
    1 Quiz
  100. đź“–Impairment Losses
    3 Topics
    |
    1 Quiz
  101. đź“–Asset Held For Sale
    3 Topics
  102. 🎯Test: Fixed Assets including Interest Capitalization and Impairment + AICPA Questions
    1 Quiz
  103. FAR 11.1- FINANCIAL INSTRUMENTS
    đź“–Introduction To Investments
    2 Topics
  104. đź“–Debt Securities Available For Sale
    5 Topics
  105. đź“–Debt Securities Held To Maturities
    5 Topics
  106. đź“–Accounting For Debt Securities
    3 Topics
    |
    2 Quizzes
  107. đź“–Equity Securities
    2 Topics
    |
    2 Quizzes
  108. đź“–Fair Value Option For Investments
    3 Topics
  109. đź“–Impairment Of Value Of Debt Investment CECL
    5 Topics
    |
    1 Quiz
  110. đź“–Statement Of Comprehensive Income & Reclassification Adjustment
    6 Topics
    |
    1 Quiz
  111. đź“–Financial Instruments Disclosures
    1 Topic
    |
    1 Quiz
  112. FAR 11.2- EQUITY METHOD
    đź“–Equity Method
    4 Topics
    |
    2 Quizzes
  113. 🎯Test: Marketable Securities and Investments + AICPA Questions
    1 Quiz
  114. FAR 12- INTANGIBLE ASSETS WITH FINITE LIVES
    đź“–Intro To Intangible Assets
    6 Topics
    |
    2 Quizzes
  115. đź“–Impairment Of Intangibles
    3 Topics
  116. đź“–Goodwill & Goodwill Impairment
    7 Topics
    |
    2 Quizzes
  117. đź“–Accounting For Computer Software Cost
    1 Topic
    |
    1 Quiz
  118. đź“–Research & Development Cost
    6 Topics
    |
    1 Quiz
  119. đź“–Start-Up & Initial Operating Losses
    4 Topics
  120. đź“–Franchisee Accounting
    2 Topics
  121. đź“–Cloud Computing Arrangement
    1 Topic
  122. 🎯Test: Intangibles Assets and Software Cost
    1 Topic
    |
    1 Quiz
  123. FAR 13- PAYABLE & ACCRUED LIABILITIES
    đź“–Current Liabilties
    12 Topics
    |
    3 Quizzes
  124. đź“–Short-Term Obligations Expected To Be Refinanced
    3 Topics
    |
    2 Quizzes
  125. đź“–Payroll Liabilities
    9 Topics
  126. đź“–Accounting for Self-Insurance
    2 Topics
  127. đź“–Asset Retirement Obligation
    3 Topics
  128. đź“–Exit Disposal
    2 Topics
  129. FAR 14.1- TIME VALUE OF MONEY
    đź“–Intro To Time Value Of Money
    3 Topics
    |
    1 Quiz
  130. đź“–Present Value Of Single Amount
    4 Topics
    |
    2 Quizzes
  131. đź“–Present Value Of Annuity
    4 Topics
  132. đź“–Future Value Of Annuity
    5 Topics
    |
    1 Quiz
  133. đź“–Present Value Of Bond Computation & Deferred Annuity
    6 Topics
  134. đź“–Debt Covenant
    2 Topics
  135. FAR 14.2- BONDS
    đź“–Bonds
    11 Topics
  136. đź“–Issue Bonds Between Interest Payments
    7 Topics
  137. đź“–Types Of Bonds
    2 Topics
    |
    1 Quiz
  138. đź“–CPA Exam Questions: Bonds Payable
    3 Topics
    |
    2 Quizzes
  139. đź“–Fair Value Options For Libabilities
    3 Topics
  140. đź“–Long Term Notes Payable
    4 Topics
    |
    2 Quizzes
  141. FAR 14.3- DEBT RETIREMENT & RESTRUCTURING
    đź“–Debt Retirement
    4 Topics
    |
    1 Quiz
  142. đź“–Debt Restructuring
    7 Topics
    |
    2 Quizzes
  143. 🎯Test: Bonds and Other Non current Liabilities + AICPA Questions
    1 Quiz
  144. FAR 15.1- STOCKHOLDERS' EQUITY
    đź“–Issuing Common Stock
    10 Topics
    |
    2 Quizzes
  145. đź“–Preferred Stock
    3 Topics
    |
    2 Quizzes
  146. đź“–Treasury Stock
    12 Topics
    |
    2 Quizzes
  147. đź“–Book Value Per Share
    4 Topics
  148. đź“–Stock Subscriptions & Stock Rights
    3 Topics
    |
    1 Quiz
  149. đź“–Dividends
    5 Topics
    |
    2 Quizzes
  150. đź“–Property & Liquidating Dividends
    4 Topics
  151. đź“–Stock Dividend
    6 Topics
  152. đź“–Statement Of Stockholder's Equity
    2 Topics
  153. FAR 15.2- PARTNERSHIP
    đź“–Partnership
    10 Topics
    |
    1 Quiz
  154. 🎯Test: Stockholders’ Equity
    1 Quiz
  155. FAR 16- ACCOUNTING CHANGES & ERROR CORRECTIONS
    đź“–Accounting Changes
    5 Topics
    |
    2 Quizzes
  156. đź“–Changes In Estimates
    3 Topics
    |
    1 Quiz
  157. đź“–Changes In Reporting Entity
    2 Topics
    |
    2 Quizzes
  158. đź“–Error Analysis
    12 Topics
    |
    2 Quizzes
  159. 🎯Comprehensive Test: Changes in Accounting Principles + AIPCPA Questions
    1 Quiz
  160. FAR 17- CONTINGENCIES & COMMITMENTS
    đź“–Loss Contingency & Estimated Liability
    6 Topics
  161. đź“–Premium & Coupon Explained
    6 Topics
  162. đź“–Warranty Cost
    7 Topics
    |
    2 Quizzes
  163. 🎯Test: Payables and contingencies
    1 Quiz
  164. FAR 18- REVENUE RECOGNITION
    đź“–Revenue Recognition 5 Steps
    17 Topics
    |
    2 Quizzes
  165. đź“–Long-Term Construction Contract
    13 Topics
    |
    2 Quizzes
  166. đź“–Sales Returns & Allowances
    4 Topics
  167. đź“–Bill & Hold
    3 Topics
  168. đź“–Accounting For Sales On Consignment
    1 Topic
  169. đź“–Warranty & Upfront Fees
    4 Topics
  170. đź“–Sales Reconciliation
    2 Topics
  171. đź“–Repurchase Agreement Options
    3 Topics
  172. đź“–Incremental Cost Of Obtaining A Contract & Cost To Fulfill A Contract
    1 Topic
  173. đź“–Refund Liabilities & Rights Of Return
    1 Topic
    |
    2 Quizzes
  174. đź“–Contract Modification
    3 Topics
  175. 🎯AICPA Questions: Revenue Recognition
    1 Quiz
  176. FAR 19- ACCOUNTING FOR INCOME TAXES
    đź“–Introduction To Deferred Taxes
    3 Topics
  177. đź“–Deferred Tax Liabilities
    4 Topics
  178. đź“–Deferred Tax Asset & Valuation Allowance
    7 Topics
    |
    1 Quiz
  179. đź“–Temporary & Permanent Differences
    7 Topics
    |
    2 Quizzes
  180. đź“–Uncertain Tax Position
    3 Topics
    |
    1 Quiz
  181. đź“–CPA Exam Questions & MCQs
    10 Topics
  182. đź“–Net Operating Loss
    5 Topics
  183. đź“–Enacted Future Tax Rates
    3 Topics
    |
    2 Quizzes
  184. 🎯Test: Income Taxes + AICPA Questions
    1 Quiz
  185. FAR 20- FAIR VALUE MEASURMENTS
    đź“–Fair Value Measurments
    6 Topics
    |
    1 Quiz
  186. 🎯Test: Fair Value Accounting + AICPA Questions
    1 Quiz
  187. FAR 21- LEASES
    đź“–Introduction To Leases
    4 Topics
    |
    1 Quiz
  188. đź“–Operating & Finance Lease
    9 Topics
    |
    2 Quizzes
  189. đź“–Leases- Financial Statement Presentation & Disclosures
    4 Topics
  190. 🎯Test: Leases AICPA Questions
    1 Quiz
  191. FAR 22- SUBSEQUENT EVENTS
    đź“–Subsequent Events
    2 Topics
    |
    1 Quiz

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