far
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CPA study guideTRANSCRIPT
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7/21/2019 FAR
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• Module 9 – Basic Theory and Financial Reporting
• Module 10 – Inventory
• Module 11 – Fixed Assets
• Module 12 – Monetary urrent Assets and urrent !ia"ilities
• Module 1# – $resent %alue
• Module 1& – 'e(erred Taxes• Module 1) – *toc+holders, -.uity
• Module 1/ – Investents
• Module 1 – *tateent o( ash Flos
• Module 13 – Business o"inations and onsolidations
• Module 19 – 'erivative Instruents and 4edging Activities
• Module 20 – Miscellaneous
• Module 21 – 5overnental Accounting
• Module 22 – 6ot7For7$ro8t Accounting
F1: Standard Setting, Income Statement, and Reporting Requirements
F2: Matching (Revenue & Expenses, Foreign !urrenc" #ccounting, and $ther Financia%Statement resentations
F': Mareta)%e Securities and *usiness !om)inationsF+: oring !apita% and Fixed #ssets
F-: .eases, .ia)i%ities, and *onds
F/: ensions and Income 0ax #ccountingF: Stocho%ders Equit", !ash F%o3s, and Ratio #na%"sis
F4: 5overnmenta% #ccounting
F6: 5overnmenta% and 7ot89or8ro9it $rganiations
F1;:
Fair <a%ue, artnerships, <IEs, #R$s, .ia)i%ities, !ontingencies, Su)sequent Events, andFinancia% Instruments
6I6A 6otes – Rerite ) ties
$A Test Ban+ – 'o all
Bec+er Final Revie
6otecards – :rite (ro :iley Boo+; go over 1hr "e(ore "ed every night
Audio
:iley 6otes – Rerite 2 ties