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Free Guide & MCQs

CPA Exam Glossary

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Understanding the Objectives and Components of Required Supplementary Information Other Than MD&A in the ACFR for State and Local Governments

BAR CPA Exam: Understanding the Objectives and Components of Required Supplementary Information Other Than MD&A in the ACFR for State and Local Governments

Understanding the Criteria for Classifying an Entity as a Component Unit of a State or Local Government and the Financial Statement Presentation Required

BAR CPA Exam: Understanding the Criteria for Classifying an Entity as a Component Unit of a State or Local Government and the Financial Statement Presentation Required

Understanding the Objectives and Components of Budgetary Comparison Reporting in the ACFR for State and Local Governments

BAR CPA Exam: Understanding the Objectives and Components of Budgetary Comparison Reporting in the ACFR for State and Local Governments

Understanding the Objectives and Components of Management's Discussion and Analysis in the ACFR for State and Local Governments

BAR CPA Exam: Understanding the Objectives and Components of Management’s Discussion and Analysis in the ACFR for State and Local Governments

Understanding the Disclosure Requirements for the Notes to the Basic Financial Statements of State and Local Governments

BAR CPA Exam: Understanding the Disclosure Requirements for the Notes to the Basic Financial Statements of State and Local Governments

How to Prepare the Statement of Net Position for the Fiduciary Funds of a State or Local Government

BAR CPA Exam: How to Prepare the Statement of Net Position for the Fiduciary Funds of a State or Local Government

How to Prepare the Statement of Changes in Fiduciary Net Position for the Fiduciary Funds of a State or Local Government

BAR CPA Exam: How to Prepare the Statement of Changes in Fiduciary Net Position for the Fiduciary Funds of a State or Local Government

Understanding Basic Concepts and Principles Associated with Fiduciary Fund Financial Statements

BAR CPA Exam: Understanding Basic Concepts and Principles Associated with Fiduciary Fund Financial Statements

How to Prepare the Statement of Cash Flows for the Proprietary Funds of a State or Local Government

BAR CPA Exam: How to Prepare the Statement of Cash Flows for the Proprietary Funds of a State or Local Government

How to Prepare the Statement of Net Position for the Proprietary Funds of a State or Local Government

BAR CPA Exam: How to Prepare the Statement of Net Position for the Proprietary Funds of a State or Local Government

How to Prepare the Statement of Revenues, Expenses, and Changes in Fund Net Position for the Proprietary Funds of a State or Local Government

BAR CPA Exam: How to Prepare the Statement of Revenues, Expenses, and Changes in Fund Net Position for the Proprietary Funds of a State or Local Government

Understanding the Basic Concepts and Principles Regarding Proprietary Fund Financial Statements of a State or Local Government

BAR CPA Exam: Understanding the Basic Concepts and Principles Regarding Proprietary Fund Financial Statements of a State or Local Government

How to Prepare the Balance Sheet for the Governmental Funds of a State or Local Government from a Trial Balance and Supporting Documentation

BAR CPA Exam: How to Prepare the Balance Sheet for the Governmental Funds of a State or Local Government from a Trial Balance and Supporting Documentation

BAR CPA Exam: How to Prepare the Statement of Revenues, Expenditures, and Changes in Fund Balances for the Governmental Funds of a State or Local Government

Understanding the Basic Concepts and Principles Associated with Governmental Fund Financial Statements

BAR CPA Exam: Understanding the Basic Concepts and Principles Associated with Governmental Fund Financial Statements

How to Prepare the Government-Wide Statement of Activities from a Trial Balance and Supporting Documentation

BAR CPA Exam: How to Prepare the Government-Wide Statement of Activities from a Trial Balance and Supporting Documentation

How to Prepare Government-Wide Statements of Net Position from a Trial Balance and Supporting Documentation

BAR CPA Exam: How to Prepare Government-Wide Statements of Net Position from a Trial Balance and Supporting Documentation

Understanding the Concepts and Principles Associated with Government-Wide Financial Statements

BAR CPA Exam: Understanding the Concepts and Principles Associated with Government-Wide Financial Statements

How to Prepare a Statement of Net Assets Available for Benefits for a Defined Benefit and Defined Contribution Pension Plan

BAR CPA Exam: How to Prepare a Statement of Net Assets Available for Benefits for a Defined Benefit and Defined Contribution Pension Plan

How to Prepare a Statement of Changes in Net Assets Available for Benefits for a Defined Benefit and a Defined Contribution Plan

BAR CPA Exam: How to Prepare a Statement of Changes in Net Assets Available for Benefits for a Defined Benefit and a Defined Contribution Plan

Understanding the Disclosure Requirements for the Notes to the Financial Statements for Both Defined Benefit and Defined Contribution Plans

BAR CPA Exam: Understanding the Disclosure Requirements for the Notes to the Financial Statements for Both Defined Benefit and Defined Contribution Plans

Understanding the Required Financial Statements for a Defined Benefit Pension Plan and a Defined Contribution Pension Plan

BAR CPA Exam: Understanding the Required Financial Statements for a Defined Benefit Pension Plan and a Defined Contribution Pension Plan

Understanding the Financial Statement Note Disclosure Requirements for Reportable Segments

BAR CPA Exam: Understanding the Financial Statement Note Disclosure Requirements for Reportable Segments

Understanding the Purpose, Objective, and Key Characteristics of XBRL Business Reporting

BAR CPA Exam: Understanding the Purpose, Objective, and Key Characteristics of XBRL Business Reporting

How to Interpret Agreements and Contracts to Determine the Accounting Treatment of Leasing Arrangements and Prepare Journal Entries

BAR CPA Exam: How to Interpret Agreements and Contracts to Determine the Accounting Treatment of Leasing Arrangements and Prepare Journal Entries

How to Prepare Journal Entries that the Seller or Lessee Should Record for a Sale and Leaseback Transaction

BAR CPA Exam: How to Prepare Journal Entries that the Seller or Lessee Should Record for a Sale and Leaseback Transaction

How to Calculate the Amount of Lease Income that a Lessor Should Recognize in the Income Statement

BAR CPA Exam: How to Calculate the Amount of Lease Income that a Lessor Should Recognize in the Income Statement

How to Calculate the Carrying Amount of Lease-Related Assets and Liabilities and Related Journal Entries a Lessor Should Record

BAR CPA Exam: How to Calculate the Carrying Amount of Lease-Related Assets and Liabilities and Related Journal Entries a Lessor Should Record

How to Identify the Criteria for Classifying a Lease Arrangement for a Lessor

BAR CPA Exam: How to Identify the Criteria for Classifying a Lease Arrangement for a Lessor

How to Use Inputs to Prepare Journal Entries to Record the Net Settlements and Changes in Fair Value of an Interest Rate Swap

BAR CPA Exam: How to Use Inputs to Prepare Journal Entries to Record the Net Settlements and Changes in Fair Value of an Interest Rate Swap

Understanding the Appropriate Presentation of Gains and Losses on Derivative Financial Instruments in the Financial Statements

BAR CPA Exam: Understanding the Appropriate Presentation of Gains and Losses on Derivative Financial Instruments in the Financial Statements

How to Identify the Criteria Necessary to Qualify for Hedge Accounting

BAR CPA Exam: How to Identify the Criteria Necessary to Qualify for Hedge Accounting

How to Identify the Characteristics of a Freestanding or Embedded Derivative Financial Instrument to be Recognized in the Financial Statements

BAR CPA Exam: How to Identify the Characteristics of a Freestanding or Embedded Derivative Financial Instrument to be Recognized in the Financial Statements

Determining the Appropriate Presentation of Foreign Currency Translation Adjustments in the Consolidated Statement of Comprehensive Income

BAR CPA Exam: Determining the Appropriate Presentation of Foreign Currency Translation Adjustments in the Consolidated Statement of Comprehensive Income

How to Calculate Foreign Currency Translation Adjustments to Prepare Consolidated Financial Statements

BAR CPA Exam: How to Calculate Foreign Currency Translation Adjustments to Prepare Consolidated Financial Statements

Understanding the Basic Functional Currency Concepts Including the Indicators to be Considered When Determining a Subsidiary's Functional Currency

BAR CPA Exam: Understanding the Basic Functional Currency Concepts Including the Indicators to be Considered When Determining a Subsidiary’s Functional Currency

Understanding the Basic Business Consolidation Concepts and Terms

BAR CPA Exam: Understanding the Basic Business Consolidation Concepts and Terms

How to Calculate the Consideration Transferred in a Business Combination

BAR CPA Exam: How to Calculate the Consideration Transferred in a Business Combination

How to Prepare Journal Entries to Record the Identifiable Net Assets Acquired in a Business Combination Including a Noncontrolling Interest

BAR CPA Exam: How to Prepare Journal Entries to Record the Identifiable Net Assets Acquired in a Business Combination Including a Noncontrolling Interest

How to Prepare Journal Entries to Record the Identifiable Net Assets Acquired in a Business Combination Resulting in Goodwill or a Bargain Purchase Gain

BAR CPA Exam: How to Prepare Journal Entries to Record the Identifiable Net Assets Acquired in a Business Combination Resulting in Goodwill or a Bargain Purchase Gain

Understanding Concepts Associated with the Accounting for Business Combinations

BAR CPA Exam: Understanding Concepts Associated with the Accounting for Business Combinations

How to Calculate the Research and Development Costs to be Reported as an Expense in the Financial Statements

BAR CPA Exam: How to Calculate the Research and Development Costs to be Reported as an Expense in the Financial Statements

How to Identify Research and Development Costs and Classify the Costs as an Expense in the Financial Statements

BAR CPA Exam: How to Identify Research and Development Costs and Classify the Costs as an Expense in the Financial Statements

How to Use a Given Fair Value Measurement of a Share-Based Payment Arrangement Classified as a Liability to Recognize Compensation Cost

BAR CPA Exam: How to Use a Given Fair Value Measurement of a Share-Based Payment Arrangement Classified as a Liability to Recognize Compensation Cost

How to Use a Given Fair Value Measurement of a Share-Based Payment Arrangement Classified as Equity to Recognize Compensation Cost

BAR CPA Exam: How to Use a Given Fair Value Measurement of a Share-Based Payment Arrangement Classified as Equity to Recognize Compensation Cost

Understanding Concepts with Share-Based Payment Arrangements Such as Grant Date, Vesting Conditions, and Valuation Models

BAR CPA Exam: Understanding Concepts with Share-Based Payment Arrangements Such as Grant Date, Vesting Conditions, and Valuation Models

How to Reconcile and Investigate Differences Between the Sales Subledger and the General Ledger to Determine Whether an Adjustment is Necessary

BAR CPA Exam: How to Reconcile and Investigate Differences Between the Sales Subledger and the General Ledger to Determine Whether an Adjustment is Necessary

How to Interpret Agreements, Contracts, and Other Supporting Documentation to Determine the Amount and Timing of Revenue Using the Five-Step Model

BAR CPA Exam: How to Interpret Agreements, Contracts, and Other Supporting Documentation to Determine the Amount and Timing of Revenue Using the Five-Step Model

How to Calculate Capitalized Software Developed for Internal Use or For Sale and the Related Amortization Expense

BAR CPA Exam: How to Calculate Capitalized Software Developed for Internal Use or For Sale and the Related Amortization Expense

Understanding the Criteria Necessary to Capitalize Software Developed for Internal Use or for Sale in the Financial Statements

BAR CPA Exam: Understanding the Criteria Necessary to Capitalize Software Developed for Internal Use or for Sale in the Financial Statements

How to Calculate and Prepare Journal Entries for the Carrying Amount of Goodwill and Other Indefinite-Lived Intangible Assets

BAR CPA Exam: How to Calculate and Prepare Journal Entries for the Carrying Amount of Goodwill and Other Indefinite-Lived Intangible Assets

Understanding Impairment Indicators for Goodwill and Other Indefinite-Lived Intangible Assets

BAR CPA Exam: Understanding Impairment Indicators for Goodwill and Other Indefinite-Lived Intangible Assets

How to Compare Acquisition and Divestiture Opportunities Based on Given Market Analysis and Investment Criteria

BAR CPA Exam: How to Compare Acquisition and Divestiture Opportunities Based on Given Market Analysis and Investment Criteria

How to Interpret the Impact of Market Influences on an Entity's Business Strategy, Operations, and Risk

BAR CPA Exam: How to Interpret the Impact of Market Influences on an Entity’s Business Strategy, Operations, and Risk

How to Calculate the Opportunity Cost of a Business Decision

BAR CPA Exam: How to Calculate the Opportunity Cost of a Business Decision

How to Calculate and Use Ratios and Measures to Quantify Risks Associated with Risks of an Entity

BAR CPA Exam: How to Calculate and Use Ratios and Measures to Quantify Risks Associated with Risks of an Entity

How to Calculate the Effect of Inflation on a Product's Price or an Entity's Investments, Debt, and Future Expenses

BAR CPA Exam: How to Calculate the Effect of Inflation on a Product’s Price or an Entity’s Investments, Debt, and Future Expenses

How to Determine the Effects of Supply and Demand and Elasticity Measures on a Product

BAR CPA Exam: How to Determine the Effects of Supply and Demand and Elasticity Measures on a Product

How to Perform a SWOT Analysis on a Business to Assess the Entity's Options to Achieve Its Overall Strategic Aims

BAR CPA Exam: How to Perform a SWOT Analysis on a Business to Assess the Entity’s Options to Achieve Its Overall Strategic Aims

Understanding the Impact of a Proposed Transaction on Key Performance Measures of an Entity

BAR CPA Exam: Understanding the Impact of a Proposed Transaction on Key Performance Measures of an Entity

How to Compare Various Strategies for Managing the Working Capital of an Entity

BAR CPA Exam: How to Compare Various Strategies for Managing the Working Capital of an Entity

Understanding the Strategies to Mitigate Financial Risks

BAR CPA Exam: Understanding the Strategies to Mitigate Financial Risks

How to Apply the COSO ERM Framework to Identify Risk or Opportunity Scenarios in an Entity

BAR CPA Exam: How to Apply the COSO ERM Framework to Identify Risk or Opportunity Scenarios in an Entity

Understanding How the COSO ERM Framework Can be Applied to Identify, Respond to, and Report ESG Related Risks

BAR CPA Exam: Understanding How the COSO ERM Framework Can be Applied to Identify, Respond to, and Report ESG Related Risks

Understanding the Purpose and Objectives of the COSO ERM Framework

BAR CPA Exam: Understanding the Purpose and Objectives of the COSO ERM Framework

How to Compare Investment Alternatives Using Financial Metrics and Modeling

BAR CPA Exam: How to Compare Investment Alternatives Using Financial Metrics and Modeling

How to Determine the Impact of Changes to Assumptions Used to Value an Asset

BAR CPA Exam: How to Determine the Impact of Changes to Assumptions Used to Value an Asset

How to Use Assumptions Like Highest and Best Use, and Approaches Such as Cost, Income, or Market, to Measure Fair Value

BAR CPA Exam: How to Use Assumptions Like Highest and Best Use, and Approaches Such as Cost, Income, or Market, to Measure Fair Value

How to Interpret the Impact of Various Capital Structures on Financial Statements and Key Performance Measures

BAR CPA Exam: How to Interpret the Impact of Various Capital Structures on Financial Statements and Key Performance Measures

How to Compare the Strategies for Financing New Business Initiatives and Operations Within the Context of an Optimal Capital Structure

BAR CPA Exam: How to Compare the Strategies for Financing New Business Initiatives and Operations Within the Context of an Optimal Capital Structure

How to Determine the Impact of Changes in an Entity's Capital Structure on Cost of Capital, Loan Covenants, Liquidity, and Leverage

BAR CPA Exam: How to Determine the Impact of Changes in an Entity’s Capital Structure on Cost of Capital, Loan Covenants, Liquidity, and Leverage

How to Calculate the Cost of Capital for a Given Financial Scenario

BAR CPA Exam: How to Calculate the Cost of Capital for a Given Financial Scenario

How to Analyze the Results of Forecasts and Projections Using Ratio Analysis, Correlations, and Variations from Financial Indices

BAR CPA Exam: How to Analyze the Results of Forecasts and Projections Using Ratio Analysis, Correlations, and Variations from Financial Indices

How to Prepare and Interpret the Results of Planning Techniques

BAR CPA Exam: How to Prepare and Interpret the Results of Planning Techniques

How to Use Forecasting and Projection Techniques to Model Financial Results

BAR CPA Exam: How to Use Forecasting and Projection Techniques to Model Financial Results

How to Prepare a Budget Using Supportable Assumptions

BAR CPA Exam: How to Prepare a Budget Using Supportable Assumptions

How to Determine the Methods to Transform Structured and Unstructured Data to Make it Useful for Decision-Making

BAR CPA Exam: How to Determine the Methods to Transform Structured and Unstructured Data to Make it Useful for Decision-Making

How to Interpret Sales Results by Performing Price, Volume, and Mix Analysis

BAR CPA Exam: How to Interpret Sales Results by Performing Price, Volume, and Mix Analysis

How to Derive the Appropriate Variance Analysis Method to Measure the Key Cost Drivers by Analyzing Business Scenarios

BAR CPA Exam: How to Derive the Appropriate Variance Analysis Method to Measure the Key Cost Drivers by Analyzing Business Scenarios

Understanding the Different Costing Methods Including Absorption, Variable, Activity-Based, Process, and Job Order Costing

BAR CPA Exam: Understanding the Different Costing Methods Including Absorption, Variable, Activity-Based, Process, and Job Order Costing

How to Calculate Fixed, Variable, and Mixed Costs

BAR CPA Exam: How to Calculate Fixed, Variable, and Mixed Costs

BAR CPA Exam: How to Interpret Non-Financial and Non-GAAP Measures and Analyze Specific Aspects of an Entity’s Performance and Risk Profile

How to Use a Balanced Scorecard Approach to Measure an Entity's Performance

BAR CPA Exam: How to Use a Balanced Scorecard Approach to Measure an Entity’s Performance

How to Identify and Apply Internal and External Benchmarking Techniques to Measure an Entity's Performance

BAR CPA Exam: How to Identify and Apply Internal and External Benchmarking Techniques to Measure an Entity’s Performance

How to Identify Relevant Non-Financial and Non-GAAP Measures Used to Analyze an Entity's Performance

BAR CPA Exam: How to Identify Relevant Non-Financial and Non-GAAP Measures Used to Analyze an Entity’s Performance

Examples of Deriving the Impact of Transactions on the Financial Statements and Notes to the Financial Statements

BAR CPA Exam: Examples of Deriving the Impact of Transactions on the Financial Statements and Notes to the Financial Statements

How to Use Outputs from Data Analytic Techniques to Identify Patterns, Trends, and Correlations to Explain an Entity's Results

BAR CPA Exam: How to Use Outputs from Data Analytic Techniques to Identify Patterns, Trends, and Correlations to Explain an Entity’s Results

How to Interpret Financial Statement Fluctuations and Ratios

BAR CPA Exam: How to Interpret Financial Statement Fluctuations and Ratios

How to Compare Current Period Financial Statement Accounts to Prior Periods or Budget and Explain Variances

BAR CPA Exam: How to Compare Current Period Financial Statement Accounts to Prior Periods or Budget and Explain Variances

How to Determine Attribute Structures, Format, and Sources of Data Needed to Prepare Financial Statement Analysis

BAR CPA Exam: How to Determine Attribute Structures, Format, and Sources of Data Needed to Prepare Financial Statement Analysis

Identifying the Factors to Consider When Reporting on the Audit of Financial Statements Prepared Using an Other Basis of Accounting

AUD CPA Exam: Identifying the Factors to Consider When Reporting on the Audit of Financial Statements Prepared Using an Other Basis of Accounting

The Requirements When Preparing the Auditor's Report on Compliance and IC over Compliance with Major Programs and Schedule of Findings for a Single Audit

AUD CPA Exam: The Requirements When Preparing the Auditor’s Report on Compliance and IC over Compliance with Major Programs and Schedule of Findings for a Single Audit

Identifying the Requirements Under GAO Audits Related to Internal Controls Over Financial Reporting and Compliance Affecting the Financial Statements

AUD CPA Exam: Identifying the Requirements Under GAO Audits Related to Internal Controls Over Financial Reporting and Compliance Affecting the Financial Statements

Identifying the Factors to Consider When Reporting on Supplementary Information Included in or Accompanying an Entity's Financial Statements

AUD CPA Exam: Identifying the Factors to Consider When Reporting on Supplementary Information Included in or Accompanying an Entity’s Financial Statements

Identifying the Factors an Auditor Should Consider When Reporting on an Engagement to Review Interim Financial Information

AUD CPA Exam: Identifying the Factors an Auditor Should Consider When Reporting on an Engagement to Review Interim Financial Information

Understanding the Auditor's Responsibilities Related to Other Information Included in Documents with Audited Financial Statements

AUD CPA Exam: Understanding the Auditor’s Responsibilities Related to Other Information Included in Documents with Audited Financial Statements

Factors to Consider When Reporting on an Attestation Engagement Related to Compliance and Internal Controls Related to Compliance

AUD CPA Exam: Factors to Consider When Reporting on an Attestation Engagement Related to Compliance and Internal Controls Related to Compliance

Identifying the Factors to Consider When Reporting on Compliance to Contractual Agreements or Regulatory Requirements in an Audit

AUD CPA Exam: Identifying the Factors to Consider When Reporting on Compliance to Contractual Agreements or Regulatory Requirements in an Audit

Determining the Appropriate Form and Content of an Accountant's Report for a Review Engagement

AUD CPA Exam: Determining the Appropriate Form and Content of an Accountant’s Report for a Review Engagement

Identifying the Factors an Accountant Should Consider When Reporting on an Engagement to Review an Entity's Financial Statements

AUD CPA Exam: Identifying the Factors an Accountant Should Consider When Reporting on an Engagement to Review an Entity’s Financial Statements

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